Rowan County property owners began formally appealing property values Thursday as the Board of Equalization and Review held its first meeting.

As of Thursday morning, 293 people had scheduled an appeal with the board, a small number compared to the overall number of parcels of land. Real and Personal Property Manager Barbara McGuire said the overall assessed property value of Rowan County following the 2015 revaluation was relatively flat when compared to 2011, the last time all real property in Rowan County was re-assessed to reflect a uniform date. Previously, Tax Assessor Kelvin Byrd said the overall assessed value might have even been lower by a percentage point or two.

All values decided by the board will be forwarded to the Rowan County Assessor’s office.

Certain exemptions apply to property owners who are disabled or meet other requirements, but board member Jeff Brown said the board can’t apply personal circumstances to property tax value decisions.

“In general, a person’s personal circumstances aren’t the motivation for a decision,” Brown said. “It can’t be because it needs to be equitable. You feel compassion for people, of course, and try to give them the benefit of exemptions, but, in principle, the value has to stand on its own merits.”

McGuire said the 2015 revaluation has not changed property values in a positive nor a negative way. She said Rowan County doesn’t often see tremendous overall growth rates in real property tax values. When asked, she said areas such as Mooresville and Cabarrus County would be more apt to see large changes in property tax values. Rowan County, McGuire said, sees a 3 to 5 percent increase in the best years.

McGuire said Rowan property owners can appeal their assessed value until May 1 at noon. Regular meetings are scheduled until May 1. The board will adjourn on May 1, unless more appeals come in.

Appeals can continue at the state level.

When the Board of Equalization and Review, which was appointed by county commissioners, wraps up the appeals process, the county’s total assessed property value will be incorporated into its budget.

County manager Aaron Church’s initial budget presentation to county commissioners will include a revenue neutral rate — a rate that ensures an identical amount of revenue is generated by property tax compared to the prior budget year.

Contact reporter Josh Bergeron at 704-797-4246