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HomeMy WebLinkAbout2021_08_18 BOER MINUTES DocuSign Envelope ID:287AAA24-FA06-4588-8BEC-88E403F9C97B MINUTES Board of Equalization and Review Date: August 18, 2021 Board Members Present: Hunter Beattie, Chair Leon Meyers,Regular Barbara Levine,Regular Staff Members Present:Nancy Freeman, Tax Administrator Roger Gunn,Real Property Appraisal Manager Chad Phillips,Deputy Tax Assessor Shavonda McLean,Appraiser Jimmy Milliken,Appraiser Vrinlli Flores,Administrative Assistant SCHEDULE: 9833619581 Nellie Thomasson Not Appearing 9834337009 James&Eileen Daughtrey Not Appearing 0806308984 Marvin&Heidi Thiel Not Appearing 9873258438 Susan Logan Not Appearing 9892347072 Andrew Del Gaizo Not Appearing 9798475877 Zachary Rike Appearing 9865625797 Patricia Harrison Not Appearing 0807253762 Albert Harris Not Appearing 9832805890 Dianne Ashley Not Appearing 9874649539 Classical American Homes Preservation Trust Not Appearing 9729232511 Suzanne Moore Not Appearing 9882985900 Dianne Daniel Not Appearing 9739431600 Elise Dodson Not Appearing 9853917007 Rebecca Ray Not Appearing 9844287681 Agnes Mitchell Not Appearing 9880500295 Thuy Gooc Banh Not Appearing 9875070416 Eno River Academy Holdings Inc. Not Appearing 9845201503 Adrienne McAdoo Not Appearing 9836147282 Jack Daniel Not Appearing Chair Hunter Beattie called the meeting to order at 12:59 PM. THOMASSON PIN 9833619581 Nellie Thomasson elected not to appear before the Board and requested that the submitted documentation serve as the appeal. The appellant is requesting that the Board accept the untimely filed application for the Elderly Exclusion for the property located at 3003 Buckhorn Road,Efland. A list of evidence follows: DocuSign Envelope ID:287AAA24-FA06-4588-8BEC-88E403F9C97B APPELLANT COUNTY 9833619581 Untimely Filed Application For Elderly Exclusion Shavonda Mclean represented the County and stated that the appellant otherwise meets the requirements for the Elderly Exclusion, and the appellant has received the exclusion in prior years. However, a new application was requested when the property transferred and Ms. Thomasson reserved for herself a life estate. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review,Mr. Meyers made a motion for the Board to grant the Elderly Exclusion for the property. Mr. Beattie seconded the motion and the motion carried. Yes: 3 Noes: 0 DAUGHTREY PIN 9834337009 James &Eileen Daughtrey elected not to appear before the Board and requested that the submitted documentation serve as the appeal. The appellant is requesting that the Board accept the untimely filed application for the Elderly Exclusion for the property located at 1111 Buckhorn Road,Mebane. A list of evidence follows: APPELLANT COUNTY 9834337009 Untimely Filed Application For Elderly Exclusion Shavonda McLean represented the County and stated that the appellant submitted a good cause letter indicating that as a result of returning to work she did not receive the exclusion, and after leaving work, the appellant forgot to reapply for the exclusion. Ms. McLean stated that the appellant would otherwise qualify for the exclusion. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review,Mr. Meyers made a motion to grant the Elderly Exclusion for the property.Mr. Beattie seconded the motion and the motion carried. Yes: 3 Noes: 0 THIEL PIN 0806308984 Marvin&Heidi Thiel elected not to appear before the Board and request that the submitted documentation serve as the appeal. The appellant is requesting that the Board accept the untimely filed application for the Elderly Exclusion for the property located at 6301 Malvern Lane,Hillsborough. A list of evidence follows: DocuSign Envelope ID:287AAA24-FA06-4588-8BEC-88E403F9C97B APPELLANT COUNTY 0806308984 Untimely Filed Application For Elderly Exclusion Shavonda McLean represented the County and stated that the appellant was unaware of the exclusion. Upon receiving her 2021 property tax bill,the appellant read information included in the bill stating that qualifying taxpayers could apply for this form of property tax relief. Ms. McLean stated that the appellant otherwise qualified for the exclusion. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review,Mr. Beattie made a motion for the Board to grant the Elderly Exclusion for the property. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 LOGAN PIN 9873258438 Susan Logan elected not to appear before the Board and requested that the submitted documentation serve as the appeal. The appellant is requesting that the Board accept the untimely filed application for the Elderly Exclusion for the property located at 141 Skip Rook Road,Hillsborough. A list of evidence follows: APPELLANT COUNTY 9873258438 Untimely Filed Application For Elderly Exclusion Shavonda McLean represented the County and stated that the appellant was unaware of the Elderly Exclusion until she received the tax bill on August 5,2021. Ms. McLean stated that the appellant moved to North Carolina in 2019 and due to COVD-19 while doing hours of work for humanity,packing, moving,unpacking, and health issues it was too much information to process in order to timely file an application. Ms.McLean stated that the appellant would otherwise qualify for the exclusion. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review,Mr. Meyers made a motion for the Board to grant the Elderly Exclusion for the property. Mr. Beattie seconded the motion and the motion carried. Yes: 3 Noes: 0 HARRISON PIN 9865625797 Patricia Harrison elected not to appear before the Board and requested that the submitted documentation serve as the appeal. The appellant is requesting that the Board accept the untimely filed application for Disabled Veteran Exclusion for the property located at 555 Homemont Avenue,Hillsborough. A list of evidence follows: DocuSign Envelope ID:287AAA24-FA06-4588-8BEC-88E403F9C97B APPELLANT COUNTY 9865625797 Untimely Filed Application For Disabled Veteran Exclusion Shavonda McLean represented the County and stated that the appellant was previously unaware of the exclusion and after trying several times to get the property tax exclusion form from the VA Service Center in Winston Salem, she just received the form on July 22,2021 after making several phone calls. Ms. McLean stated that the appellant would otherwise qualify for the exclusion. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review,Mr. Beattie made a motion to grant the request for approval of the Disabled Veteran Exclusion for the property. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 HARRIS PIN 0807253762 Albert Harris elected not to appear before the Board and requested that the submitted documentation serve as the appeal. The appellant is requesting that the Board accept the untimely filed application for the Circuit Breaker tax deferment for the property located at 4900 New Sharon Church Road,Hillsborough. A list of evidence follows: APPELLANT COUNTY 0807253762 Untimely Filed Application For Circuit Breaker Tax Deferment Shavonda McLean represented the County and stated that the appellant was unaware of this tax relief program and was informed of this program on June 20, 2021. Ms. McLean stated that the owner would otherwise qualify for the deferment. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review,Mr. Beattie made a motion to grant the approval of the Circuit Breaker Tax Deferment for the property. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 ASHLEY PIN 9832805890 Dianne Ashley elected not to appear before the Board and requested that the submitted documentation serve as the appeal. The appellant is requesting that the Board accept the untimely filed application for Disabled Veteran Exclusion for the property located at 4821 Buckhorn Road,Efland. A list of evidence follows: APPELLANT COUNTY 9832805890 Untimely Filed Application For Disabled Veteran Exclusion DocuSign Envelope ID:287AAA24-FA06-4588-8BEC-88E403F9C97B Shavonda McLean represented the County and stated that the appellant was unaware of the need to reapply for the exclusion after granting her son a I% interest in the property for purposes of estate planning. Ms. McLean stated that the appellant would otherwise qualify for the exclusion. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review,Mr. Beattie made a motion to grant the Disabled Veteran Exclusion for the property. Mr. Meyers seconded the motion and the motion carried. Yes: 3 Noes: 0 CLASSICAL AMERICAN HOMES PRESERVATION TRUST PIN 9874649539 Classical American Homes Preservation Trust elected not to appear before the Board and requested that the submitted documentation serve as the appeal. The appellant is requesting that the Board accept the untimely filed application for Other Charitable,Educational,Etc. Exemption for 205.84 acres on Elizabeth Brady Road in Hillsborough. A list of evidence follows: APPELLANT COUNTY 9874649539 Untimely Filed Application for Other Charitable,Educational,Etc. Exemption Shavonda McLean represented the County and stated that the subject parcel was combined in late 2020 from a large exempt parcel of 199.58 acres and a smaller contiguous 6.26 acre parcel. Ms.McLean stated that the smaller parcel was gifted to the organization in October of 2020, and as a result of the parcel combination,the new parcel was not automatically tax-exempt. Ms. McLean stated that the appellant was unaware the new parcel had become taxable until receiving the notice of revaluation in April. Ms. McLean stated that the property otherwise qualified for the exemption. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review,Mr. Beattie made a motion to grant the Other Charitable,Educational,Etc. Exemption for the property. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 MOORE PIN 9729232511 Suzanne Moore elected not to appear before the Board and requested that the submitted documentation serve as the appeal. The appellant is requesting that the Board accept the untimely filed application for Elderly Exclusion for the property located at 8317 Morrow Mill Road, Chapel Hill. A list of evidence follows: DocuSign Envelope ID:287AAA24-FA06-4588-8BEC-88E403F9C97B APPELLANT COUNTY 9729232511 Untimely Filed Application For Elderly Exclusion Shavonda McLean represented the County and stated that the reason for the untimely filed application was that the appellant was ill and homebound during the regular listing period. Ms. McLean stated that the appellant would otherwise qualify for the exclusion. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review,Mr. Beattie made a motion to grant the Elderly Exclusion for the property. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 DANIEL PIN 9882985900 Dianne Daniel elected not to appear before and requested that the submitted documentation serve as the appeal. The appellant is requesting that the Board accept the untimely filed application for Elderly Exclusion for the property located at 712 Meg Wag Lane, Chapel Hill. A list of evidence follows: APPELLANT COUNTY 9882985900 Untimely Filed Application For Elderly Exclusion Shavonda McLean represented the County and stated that the appellant stated that she was not able to submit a timely application because of COVID causing her to have her taxes prepared late. Ms. McLean stated that the appellant would otherwise qualify for the exclusion. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review,Mr. Beattie made a motion to grant the Elderly Exclusion for the property. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 DODSON PIN 9739431600 Elise Dodson elected not to appear before the Board on behalf of Peggy J. Dodson and requested that the submitted documentation serve as the appeal. The appellant is requesting that the Board accept the untimely filed application for Elderly Exclusion for the property located at 6011 Morrow Mill Road, Chapel Hill. A list of evidence follows: APPELLANT COUNTY 9739431600 Untimely Filed Application for Elderly Exclusion DocuSign Envelope ID:287AAA24-FA06-4588-8BEC-88E403F9C97B Shavonda McLean represented the County and stated that Elise Dodson stated that the appellant does not see well enough to fill out forms and depends on her daughter to assist her. However,her daughter works but comes over to help the appellant when her schedule allows. As such, she was not able to submit a timely application. Ms. McLean stated that the appellant would otherwise qualify for the exclusion. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review,Mr. Beattie made a motion to grant the Elderly Exclusion for the property. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 RAY PIN 9853917007 Rebecca Ray elected not to appear before the Board and requested that the submitted documentation serve as the appeal. The appellant is requesting that the Board accept the untimely filed application for Elderly Exclusion for the property located at 3118 Orange Grove Road,Hillsborough. A list of evidence follows: APPELLANT COUNTY 9853917007 Untimely Filed Application for Elderly Exclusion Shavonda McLean represented the County and stated that the appellant originally submitted an application for an incorrect parcel, and the untimely filed application was for the correct property. Ms. McLean stated that the appellant would otherwise qualify for the exclusion. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review,Mr. Beattie made a motion to grant the Elderly Exclusion for the property. Mr. Meyers seconded the motion and the motion carried. Yes: 3 Noes: 0 MITCHELL PIN 9844287681 Agnes Mitchell elected not to appear before the Board and requested that the submitted documentation serve as the appeal. The appellant is requesting that the Board accept the untimely filed application for Elderly Exclusion for the property located at 4618 US 70W,Mebane. A list of evidence follows: DocuSign Envelope ID:287AAA24-FA06-4588-8BEC-88E403F9C97B APPELLANT COUNTY 9844287681 Untimely Filed Application for Elderly Exclusion Shavonda McLean represented the County and stated that the appellant is reapplying for the exclusion due to her missing the deadline to respond to a property relief audit,resulting in the removal of the exclusion for 2021. Ms. McLean stated that the appellant would otherwise qualify for the exclusion. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review,Mr. Beattie made a motion to grant the Elderly Exclusion for the property. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 BANH PIN 9880500295 Thuy Gooc Banh elected not to appear before the Board and requested that the submitted documentation serve as the appeal. The appellant is requesting that the Board accept the untimely filed application for Elderly Exclusion for the property located at 122 Summerlin Drive, Chapel Hill. A list of evidence follows: APPELLANT COUNTY 9880500295 Untimely Filed Application for Elderly Exclusion Shavonda McLean represented the County and stated that the appellant is submitting an untimely application due to transferring the property into a trust in May 2021. Ms. McLean stated that the appellant would still qualify for the exclusion. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review,Mr. Beattie made a motion to grant the Elderly Exclusion for the property. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 ENO RIVER ACADEMY HOLDINGS INC. PIN 9875070416 Eno River Academy Holdings Inc. elected not to appear before the Board and requested that the submitted documentation serve as the appeal. The appellant is requesting that the Board accept the DocuSign Envelope ID:287AAA24-FA06-4588-8BEC-88E403F9C97B untimely filed application for Exemption for Charter School Property for the property located at 1100 NC 57,Hillsborough. A list of evidence follows: APPELLANT COUNTY 9875070416 Untimely Filed Application for Exemption of Charter School Property Shavonda McLean represented the County and stated that the appellant purchased the property in June 2020 but was unaware of the need to submit an application to continue the exemption of the property. Ms.McLean stated that the property would otherwise qualify for the exemption. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review,Mr. Beattie made a motion to grant the Exemption for Charter School Property for this property. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 MCADOO PIN 9845201503 Adrienne McAdoo elected not to appear before the Board and requested that the submitted documentation serve as the appeal. The appellant is requesting that the Board accept the untimely filed application for Elderly Exclusion for the property located at 404 Cain Drive,Mebane. A list of evidence follows: APPELLANT COUNTY 9845201503 Untimely Filed Application for 9845201503 County Elderly Exclusion Shavonda McLean represented the County and stated that the appellant was unable to timely submit an application due to unexpected eye surgery,but the appellant would otherwise qualify for the exclusion. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review,Mr. Beattie made a motion to grant the Elderly Exclusion for the property. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 DANIEL PIN 9836147282 Jack Daniel elected not to appear before the Board and requested that the submitted documentation serve as the appeal. The appellant is requesting that the Board accept the untimely filed application for Elderly Exclusion for the property located at 6428 Lee Street, Mebane. A list of evidence follows: DocuSign Envelope ID:287AAA24-FA06-4588-8BEC-88E403F9C97B APPELLANT COUNTY 9836147284 Untimely Filed Application for 9836147282 County Elderly Exclusion Shavonda McLean represented the County and stated that the appellant submitted an untimely filed application to continue the exclusion due to the property transferring solely to the appellant in May 2021. Ms.McLean stated the appellant would still qualify for the exclusion. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review,Mr. Beattie made a motion to grant the Elderly Exclusion for the property. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 DEL GAIZO PIN 9892347072 Andrew Del Gaizo elected not to appear before the Board and requested that the submitted documentation serve as the appeal. The appellant is appealing the value of the property located at 4520 Friends School Road,Durham. The current assessed value of the property is $1,284,200. A list of evidence follows: APPELLANT COUNTY 9892347072 Appeal 9892347072 County Jimmy Milliken represented the County and stated that the appellant is requesting a value change of $990,000 to $1,000,000 based on his recent purchase of the property. Mr. Milliken stated that appellant purchased the property in August 2020 for$1,115,000 and after Mr. Milliken reviewed the submitted documentation,performed a field visit, and exchanged several emails with the appellant,Mr. Milliken felt changes to the property record were warranted. Mr. Milliken stated that the County recommends correcting the exterior wall from Frame to Stone, changing the easement adjustment on the land to-20% due to both the existing easement and a cemetery located on the property,and also applying a-20% topography adjustment to the land for its steep slope. The recommended changes would result in a revised valuation of$1,186,000. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review,Mr.Beattie made a motion to accept the County's recommended changes and revised value of$1,186,000 for the property.Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 Mr. Beattie made a motion for a recess until 2:15 PM. Mr. Meyers seconded the motion and the motion carried. DocuSign Envelope ID:287AAA24-FA06-4588-8BEC-88E403F9C97B Mr. Beattie called the meeting back to order at 2:14 PM. RIKE PIN 9798475877 Zachary Rike appeared before the Board to appeal the valuation of the property located at 1054 Canterbury Lane, Chapel Hill. The current assessed value of the property is $1,125,300. A list of evidence follows: APPELLANT COUNTY 9798475877 Appeal 9798475877 County The appellant requested that the Board reduce the valuation of the property to $840,500 citing the fact that the appellant purchased the property for that amount in an open market transaction in November 2020 and believes that to be the true value of the property. Jimmy Milliken represented the County and stated that the appellant supplied a copy of a fee appraisal performed in conjunction with the purchase indicating a value of$893,900 as of October 20,2020 and after reviewing sales information,the recent sale of the subject appears to be distressed due to a separation,per the property deed. Mr. Milliken then referenced a listing price history which illustrates a drastic drop in value in a booming seller's market, and Mr. Milliken also referenced and explained the data in two analysis grids using the appellant's appraisal report information and the County's evidence. Based on the evidence pointing to a distressed sale, along with 2019 &2020 sales the County recommends a new value of$990,300. The appellant stated that the sale price of the home was not due to distress but a result of the condition of the home including foundation issues,water damage, and rotting windows. Mr. Gunn again referenced the listing history of the subject noting that the property had a sale pending at in September 2020 at an asking price of$990,000 and then the property selling two months later at a drastic reduction of$150,000. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review,Mr. Beattie made a motion to delay the ruling until August 24, 2021 at 2:15 PM in order for the County to review the conditions of the sale and condition of the home. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 Having heard all of the appeals scheduled on this date,Mr. Beattie made a motion to adjourn this meeting at 2:43 PM. Ms. Levine seconded and the meeting adjourned. DocuSign Envelope ID:287AAA24-FA06-4588-8BEC-88E403F9C97B F DocuSigned by.: w btAi l`L Hunter Beattie, Chair 4/1/2022 2EDocuSigned by: .�it.GC�.. 1461'19m6w4/1/2022 Vrinlli Flores, Recording Secretary