04-08-2025 Meeting Minutes ERPage 1 of 1
PERSON COUNTY BOARD OF EQUALIZATION & REVIEW APRIL 8, 2025
MEMBERS OTHERS PRESENT
Margaret Bradsher, Chair Russell Jones, Tax Administrator
Larry King Robin Hensler, Personal Property Appraiser
David Newell Mike Kennedy, Appraiser/Property Manager
Jay Poindexter Lynn Brandon, Real Property Appraiser
Kyle Puryear, County Commissioner Debbie Mangum, Appraisal Technician
The Board of Equalization and Review for the County of Person, North Carolina, met on Tuesday
April 8, 2025 at 9:03 A.M. in the conference room located at 13 Abbitt Street.
Chairman Margaret Bradsher called the meeting to order. A quorum was met with five members
present. Commissioner Sherry Wilborn, County Commissioner, and Frank Stotlmann also attended as
alternate board members.
A brief update on the 2025 reappraisal was given. The average increase in real property value
was 54%, with some larger tracts of land seeing an increase of over 300%. We currently have 28,000
parcels. The tax office received 1,700 informal appeals. After review, new notices were mailed to those
that appealed on March 25, 2025. As a comparison, counties anticipate 10% informal appeals, with 10%
of the informal appeals moving forward with a formal appeal. Based on the 1,700 appeals, we anticipate
170 formal appeals.
During the 2013 reappraisal, we received 3,500 informal appeals, and 500 formal appeals. The
formal appeals required 30 meetings to review.
Moving on to old business, Mr. Newell made a motion to approve the minutes from April 23,
2024, Mr. Poindexter seconded the motion, and the motion carried with a 5-0 vote.
Ms. Bradsher advised the Board of the need for a Vice-Chairman. Mr. Newell nominated Mr.
Puryear, and Mr. Puryear nominated Mr. Newell. Mr. Newell was selected as Vice-Chairman with a 5-0
vote.
Mr. Kennedy made the introduction of our speaker, Tina Stone, Personal Property Division
Manager with North Carolina Department of Revenue. Ms. Stone has over 36 years of experience in
property taxes, working at both county levels and state levels. Ms. Stone’s presentation discussed the
Policies, Procedures, and Recommendations for handling formal appeals. She covered setting time limits
for appeals, and the information that should be considered as part of appeals. Appeals should not be
based on the percentage of increase or financial struggles. The most important factor while hearing
appeals was to remain fair and equitable.
The next meeting, scheduled for April 29, 2025 at 9:00am, will finalize the acceptance of filing
formal appeals.
At 11:34am, a motion was made to adjourn until the next meeting on April 29, 2025 by Mr.
Poindexter and seconded by Mr. Newell and the motion carried with a 4-0 vote. Mr. Puryear was not
present at the end of the meeting.