HomeMy WebLinkAbout2021_09_23 BOER MINUTES DocuSign Envelope ID:8EEOC110-25FB-4277-885A-903A2EFOD2C9
MINUTES
Board of Equalization and Review
Date: September 23, 2021
Board Members Present:
Hunter Beattie, Chair
Ryan Petrone,Alternate
Barbara Levine,Regular
Staff Members Present: Steven"Chad"Phillips,Deputy Tax Assessor
Roger Gunn, Real Property Appraisal Manager
Shavonda McLean,Appraiser
Heidi Whetzel,Appraiser
Christy Carden,Business Personal Property Appraiser
Scherri McCray,Business Officer
SCHEDULE:
9788046427 Christie Adisa Appearing
9831509704 John Silva Appearing
9825885266 Clarence Hill Not Appearing
9834094915 Doug Westbrook Not Appearing
9835006065 Doug Westbrook Not Appearing
9834189593 Doug Westbrook Not Appearing
9834093602 Doug Westbrook Not Appearing
9825786427 Mary Anne Valch Appearing
Chair Hunter Beattie called the meeting to order at 1:00PM.
ADISA PIN 9788046427
Christie Adisa appeared before the Board to appeal the County's denial of Elderly or Disabled Exclusion.
A list of evidence follows:
APPELLANT COUNTY
9788046427 Appeal 9788046427 County
The appellant is requesting that the Board grant the Elderly or Disabled Exclusion citing the fact that
there was a mix up in the name of the owner of that property. Appellant has requested a correction of this
longstanding clerical error and that the name on the property be changed to reflect that of the appellants.
Ms.Adisa claims that she lives at 112 Cole Street, Chapel Hill. The appellant states that the adjacent
property is owned by a distant relative who maintains it as a rental property.
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Shavonda McLean presented evidence and represented the County. Ms.McLean stated that the appellant
is not the owner on record,as of January 1, for the subject property. The subject property is located at 112
Cole Street, Chapel Hill. According to Michael Burton, from the Orange County Land Records Division,
the adjacent property, 108 Cole Street, Chapel Hill, shows the owner of this property as being the
appellant. This is a legal issue that will need to be rectified by the appellant and an attorney.
The Board reviewed all documents and information provided by the appellant and the County.After
deliberation and review,Mr. Beattie made a motion to uphold the denial for homestead exemption
because the appellant does not own the property. Mr.Meyers seconded the motion and the motion carried.
Ms. Levine did not agree with the motion.
Yes: 2
Noes: 1
SILVA PIN 9831509704
John Silva appeared before the Board to appeal the valuation of an eleven-acre property located at 7205
Thunder Mountain Road,Efland. The current tax value assigned to the property by Orange County is
$665,500.A list of evidence follows:
APPELLANT COUNTY
9831509704 Appeal 9831509704 County
The appellant's opinion of value is $458,100. The appellant states that the building value should be
$330,000 based on the interior and exterior conditions and age.Furthermore,the appellant states the other
structures on Thunder Mountain Road have been rebuilt or renovated and they are assessed lower that the
subject property. Mr. Silva added that the land is at a slope and there is a constant overflow of water from
the creek that runs through the property.
Heidi Whetzel presented evidence and represented the County. Ms. Whetzel reviewed the subject
property and other comparable properties on 8/30/2021. The site visit concluded that the structure
appeared to be in average condition for the actual year built on the County's property record card. Ms.
Whetzel stated that the five comparables that were provided by the appellant were researched and
reviewed. After review, she determined that the appellant's comparable homes were all inferior
compared to the subject property. Ms.Whetzel stated that regarding the land, she recommended adding a
-15%topography adjustment. When recommended adjustment is applied,the change will result in a
revised value of$647,900.
The Board reviewed all documents and information provided by the appellant and the County.After
deliberation and review,Mr. Beattie made a motion to table this hearing until October 14,2021 to allow
staff to perform a site visit to confirm the square footage. Ms.Levine seconded the motion and the
motion carried.
Yes: 3
Noes: 0
HILL PIN 9825885266
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Clearance Hill elected not to appear before the Board but has requested that the submitted documentation
serve as the appeal. Mr.Hill is appealing the value of a 2.65-acre vacant lot located on Lebanon Road,
Mebane. The current Orange County assessed value is$58,600. A list of evidence follows:
APPELLANT COUNTY
9825885266 Appeal 9825885266 County
The appellant opinion of value is $14,500. In his evidence,the appellant stated that only a portion of the
land is buildable due to the shape of the parcel.
Heidi Whetzel represented the County. Ms.Whetzel stated that she reviewed the subject property and
other comparable properties. After reviewing aerial photos in GIS of the subject property, it was
determined that the shape of the parcel rendered a portion of the land unbuildable. Giving this finding,
Ms. Whetzel recommended adding a-40%adjustment factor for shape which would render a revised
value of$35,100.
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 recommend change and
revised value of$35,100. Ms. Levine seconded the motion and the motion carried.
Yes: 3
Noes: 0
WESTBROOK PIN 9834094915
Doug Westbrook elected not to appear before the Board and requested that the submitted documentation
serve as the appeal. Mr.Westbrook is appealing the values of four properties.Their locations and values
are listed below. Heidi Whetzel represented the County. A list of evidence follows:
APPELLANT COUNTY
9834094915 Appeal 9834094915 County
9835006065 Appeal 9835006065 County
9834189593 Appeal 9834189593 County
9834093602 Appeal 9834093602 County
PIN 9834094915 located at 6712 E. Washington St.,Mebane. The current Orange County assessed value
is $25,400. In his evidence,the appellant listed an opinion of value of$17,400 stating that the property is
landlocked.
Ms. Whetzel stated the she reviewed the subject property and other comparable properties and noted that
the subject property currently has a-20%no access adjustment on the land. Therefore she stated that no
land adjustment was recommended.
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 recommendation to make no
change to the value. Ms. Levine seconded the motion and the motion carried.
Yes: 3
Noes: 0
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PIN 9835006065 located at 6702 E. Washington St.,Mebane. The current Orange County assessed value
is $32,000. In his evidence,Mr.Westbrook stated an opinion of value of$27,300 citing the fact that the
dwelling should have no value because the roof leaks and there are issues with the foundation.
Heidi Whetzel represented the County. Upon review it was noted that the property currently has a-90%
adjustment on the house for physical depreciation, and the condition of the house is listed as poor.No
other adjustments are recommended.
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 recommendation for no
change. Ms. Levine seconded the motion and the motion carried.
Yes: 3
Noes: 0
PIN 9834189593 is a vacant lot located on East Washington Street Extension in Mebane. The current
Orange County assessed value is $41,100.In his evidence,Mr. Westbrook stated an opinion of value of
$34,200 citing the fact that there have been no changes to the property.
Heidi Whetzel represented the County. Ms.Whetzel reviewed the property and noted the irregular shape
of the property. The County recommends adding a-10%adjustment factor for shape. The change would
result in a revised value of$37,000.
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 recommendation and change
the value to$37,000 based on the addition of a-10% adjustment factor for shape.Ms. Levine seconded
the motion and the motion carried.
Yes: 3
Noes: 0
PIN 9834093602 is a vacant lot located on East Washington Street Extension in Mebane. The current
Orange County assessed value is $42,700.In his evidence,Mr. Westbrook stated an opinion of value of
$35,000 citing the fact that the property is landlocked.
Heidi Whetzel represented the County. The property was reviewed as well as other comparable
properties. The property currently has a-35%land adjustment for having no access and also a topography
adjustment.No other land adjustment is recommended. The County's recommendation is that the value
should remain at$42,700.
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 recommendation of no change.
Ms. Levine seconded the motion and the motion carried.
Yes: 3
Noes: 0
At 1:49pm Chair Beattie called recess until 3:30pm. At 3:27pm Mr. Beattie called the meeting back to
order.
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VALCH PIN 9825786427
Mary Ann Valch appeared before the Board to appeal the valuation of the property located at 574 Kayak
Court,Mebane. The current Orange County assessed value is $145,800.A list of evidence follows:
APPELLANT COUNTY
9825786427 Appeal 9825786427 County
The appellant is requesting that the Board lower the valuation to $134,000 citing the fact that the house
was not 100% complete in 2020, and based on the average assessed values in the area.
Heidi Whetzel represented the County. As of January 1,2021 the house was appraised at 35% complete
based on our Percentage Complete Guide,which includes such items as plumbing and electrical roughed
in, shingled roof, and windows/door installed. Comparable properties provided by the appellant had same
percentage of completion but smaller square footages. The City of Mebane conducted a"rough in trade"
inspection for the subject property 12/10/2020. It is the County's recommendation that the assessed value
remain at$145,800.
The Board reviewed all documents and information provided by the appellant and the County. After
deliberation and review,Ms. Levine made a motion to accept the County recommend of no change to the
value. Mr.Beattie seconded the motion and the motion carried.
Yes: 3
Noes: 0
Having heard all of the appeals scheduled on this date, Chair Beattie made a motion to adjourn this
meeting at 3:44 PM. Ms. Levine seconded the motion and the meeting was adjourned.
DocuSigned by:
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Hunter Beattie, Chair 4/12/2022
DocuSigned by:
Nam FMLOANA,
I.R,499496
Nancy Freeman,Recording Secretary 4/12/2022