The Board of Equalization and Review is committee of Durham County citizens who meet in order to hear grievances from any property owner who disagrees with the appraisal of their property. This includes real estate and personal property. This board is responsible for reviewing assessment appeals. In carrying out its responsibilities the board shall:

• Examine and review the tax lists of the county for the current year and make any changes necessary to insure that all taxable property is listed, appraised and assessed as directed under the provisions of the Machinery Act.
• List, appraise and assess any taxable property omitted from the tax lists.
• Correct any errors in the names and descriptions of taxable property.
• Increase or decrease the appraised value of any property that in the board’s opinion is below or above market value, as required by G.S. 105-283.
• See that any increase or decrease in the appraised value of real property is made under the provisions of G.S. 105-286, G.S. 105-287, and G.S. 105-317
• See that any increase or decrease in the appraised value of personal property should be made under the provision of G.S. 105-317.1
• Notify any taxpayer at his last known address whenever the board increases the appraised value of a taxpayer’s property.
• See that any action taken by the board is placed in an appropriate order and that the order be entered in the minutes of the board.
• Have the duty to hear appeals from taxpayers who own or control taxable property with regard to the listing or appraisal of their property, or the property of other taxpayers.
• Hear issues related to the application of penalties assessed on discovered  property.

The board has the authority to increase or reduce the appraised value of any property, or may choose to support the current value. If the property owner is not satisfied with the Board's decision, they may appeal to the North Carolina Property Tax Commission.