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Lincoln County North Carolina Est. 1779Click to Home Page

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Board of Equalization and Review

This Board is a quasi-judicial body that hears appeals for property values, deferments, and exemptions.

GS 105-322
The Special Board of Equalization and Review shall be composed of five members and the Lincoln County Board of Commissioners shall designate one of the five persons so appointed as chairman of the special Board of Equalization and Review. To be eligible for appointment to such Board, the person must be a citizen, resident, and taxpayer of Lincoln County for a period of at least three (3) years immediately preceding his/her appointment, and have some knowledge of, or experience in either real estate, banking, farming or other business management.


W. Steven Banner
PO BOX 127              
Crouse, NC 28033
704-375-1000 (w)
704-735-7153 (h)
Email
REGULAR MEMBER (Chair)
01/01/17 – 12/31/17  (alternate)
01/01/18 – 12/31/20  Reg

Alex Brethauer
7888 N. Golf Course Drive
Denver, NC 28037
704-421-5438
704-483-5229
Email
        
REGULAR MEMBER
1/1/17 – 12/31/19

Gail H. Carpenter
3037 JE Carpenter Road  
Lincolnton, NC 28092
704-733-1730
704-460-8358
Email
REGULAR MEMBER
1/1/17 – 12/31/19

Donald Crump
1396 Angela Court
Lincolnton, NC 28092
704-472-0879
Email
REGULAR MEMBER
01/01/17-12/31/19

Neil C. Mullen
140 Balsam Dr
Lincolnton, NC 28092
704-735-1769
Email
REGULAR MEMBER
03/19/18 – 12/31/20

Alternates 
Robert Avery
4466 NC 182 HWY
Crouse, NC 28033
704-732-0210
ALTERNATE MEMBER
01/01/18 – 12/31/20

John Black, Jr.
6791 Fairview School Road
Vale, NC 28168
704-435-9783
Email
ALTERNATE MEMBER
1/01/15 – 12/31/17
01/01/18-12/31/20

Michael J. Kolosowsky  
8098 Malibu Pointe Ln.  
Denver, NC 28037   
704-383-8225 (w)   
704-489-8924 (h)
704-408-6320 (c)
Email
ALTERNATE MEMBER
01/01/13 – 12/31/16
01/01/17 – 12/31/20