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Home My WebLink About2021_09_28 BOER MINUTES DocuSign Envelope ID:051274ED-8B90-428F-9F66-46F8658B508E MINUTES Board of Equalization and Review Date: September 28, 2021 Board Members Present: Hunter Beattie, Chair Leon Meyers, Regular Barbara Levine,Regular Staff Members Present: Nancy Freeman, Tax Administrator Steven"Chad"Phillips,Deputy Tax Assessor Roger Gunn, Real Property Appraisal Manager Jimmy Milliken,Appraiser Bill Hiltbold,Appraiser Christy Carden,Business Personal Property Appraiser Anne Marie Tosco, County Attorney Scherri McCray,Business Officer SCHEDULE: 9870929924 Venkata N Kunduru Appearing 9890335744 Momen M.Wahidi Appearing 9798462175 Casen John Gilley Appearing 9778478090 Alan Hollister Appearing 9788168035 Robert and Emily Cato Not Appearing 271052 Kingsdown Not Appearing Chair Hunter Beattie called the meeting to order at 1:00PM. KUNDURU PIN 9870929924 Venkata Kunduru elected not to appear before the Board and requested that the submitted documentation serve as the appeal. The appellant is appealing the valuation of the property located at 202 Laurens Way, Chapel Hill. The current tax value assigned to the property by Orange County is$406,600. A list of evidence follows: APPELLANT COUNTY 9870929924 Appeal 9870929924 County The appellant is requesting that the Board reduce the valuation to $395,000 citing the fact that the percentage of increase is higher than the neighbor's percentage of increase. DocuSign Envelope ID:051274ED-8B90-428F-9F66-46F8658B508E Appraiser Jimmy Milliken represented the County. The appellant submitted an appraisal that included a size measurement of 2,664 square feet. The County's size measurement was changed in 2020 based on a data correction submitted by the owner from 2,590 to 2,765 square feet,and from 3 to 4 bedrooms. Upon reviewing the appraisal,Mr. Milliken adjusted the square footage and the value based on the new square footage to $401,200,which would represent the County's recommendation for value. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review,W. Beattie made a motion to accept county revised value of$401,200. Mr. Meyers seconded the motion and the motion carried. Yes: 3 Noes: 0 WAHIDI PIN 9890335744 Momen Wahidi elected not to appear before the Board and requested that the submitted documentation serve as the appeal. The appellant is appealing the valuation of the property located at 216 Silver Creek Trail, Chapel Hill. The current tax value assigned to the property by Orange County is $924,200. A list of evidence follows: APPELLANT COUNTY 9890335744 Appeal 9890335744 County The appellant is requesting that the Board lower the valuation to $868,100 based on the age and condition of the home. Appraiser Jimmy Milliken represented the County. After reviewing the property and speaking to Ms. Wahidi about the issues with the home and the land,Mr. Milliken adjusted the effective year built from 2000 to1995, and added a-5%topographical land adjustment due to issues with drainage. The resulting County recommended valuation is $888,000 The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review, Chair Beattie made a motion to accept county's recommendation to lower the value to $888,000. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 GILLEY PIN 9798462175 Casen Gilley elected not to appear before the Board and requested that the submitted documentation serve as the appeal. The appellant is appealing the valuation of the property located at 1118 Burning Tree Drive, Chapel Hill. The current tax value assigned to the property by Orange County is $717,700. A list of evidence follows: APPELLANT COUNTY 9798462175 Appeal 9798462175 County DocuSign Envelope ID:051274ED-8B90-428F-9F66-46F8658B508E The appellant is requesting that the Board lower the valuation to $705,400 based on the recent purchase price. Appraiser Jimmy Milliken represented the County. Mr. Milliken performed a site visit,and spoke to the appellant. There was an inconsistency in the land size adjustment. An additional-5%was added to the land size adjustment,which resulted in a County recommended value of$ 686,700. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review, Chair Beattie made a motion to accept the County's recommended value of $686,700.Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 Chair Beattie called for a recess until 1:45pm. Chair Beattie then called the meeting to order at 1:45pm. HOLLISTER PIN 9778478090 Alan Hollister appeared before the Board to appeal the valuation of the property located at 301 Davie Road,Durham. The current tax value assigned to the property by Orange County is $244,900. A list of evidence follows: APPELLANT COUNTY 9778478090 Appeal 9778478090 County The appellant is requesting that the Board lower the valuation to $180,000 citing the fact that he purchased the property in 2020 for that amount. Appraiser Bill Hiltbold represented the County. Mr. Hiltbold stated that upon review,the transfer information for the property in 2020 was not considered a qualified sale, as the buyer and seller shared the same surnames, and a property transfers between family members are not considered arm's length transactions and would not produce a true reflection of property value. After a site visit,Mr. Hiltbold recommends a change to the living area from 628 to 700 square feet, change to the effective year built from 1975 to 1955,and change the physical condition from average to fair. The resulting value is $230,100 and is the recommended value of the County. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review, Chair Beattie made a motion to accept the county's recommended changes and value of$230,100. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 CATO PIN 9788168035 DocuSign Envelope ID:051274ED-8B90-428F-9F66-46F8658B508E Robert and Emily Cato elected not to appear before the Board and requested that the submitted documentation serve as the appeal. The appellant is appealing the valuation of the property located at 109 Cameron Court in Chapel Hill. The current tax value assigned to the property by Orange County is $591,600.A list of evidence follows: APPELLANT COUNTY 9788168035 Appeal 9788168035 County The appellant is requesting that the Board lower the valuation to $542,300 citing the fact that the property was damaged in a storm in July 2020, and repairs were not completed until after January 1,2021. The property was uninhabitable as of January 1 and the cost of remaining repairs on January 1 was $49,877. Appraiser Bill Hiltbold represented the County. Mr. Hiltbold added a physical damage adjustment of -40%to the building,which would lower the building value from$246,600 to$197,300 and the overall property value to $542,300 for 2021. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review, Chair Beattie made a motion to accept county recommended value of$542,300. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 KINGSDOWN Account 271052 Kingsdown elected not to appear before the Board and requests a compromise of late list penalty in the amount of$1,076.36. A list of evidence follows: APPELLANT COUNTY 271052 Appeal 271052 County This appeal was tabled at the request of the Board at the September 21, 2021 hearing. The Board requested further research in the form of advice from the County Attorney to whether the Board has the authority to refund a listing penalty once the penalty has been paid. The appellant is requesting that the Board compromise the late listing penalties stating that the tardiness in filing was due to an updating in accounting. County Attorney Anne Marie Tosco appeared at the meeting to provide legal advice to the Board. The question posed by the Board was does the Board have the legal authority to compromise a listing penalty once the penalty has been paid. Attorney Tosco stated that the answer is no,the County no longer has claim when the taxes have been paid. The Board reviewed all documents and information provided by the appellant and the County. After deliberation and review, Chair Beattie made a motion to deny the request for compromise of listing penalties due to the fact that the penalties were paid on August 19,2021. Ms. Levine seconded. Yes: 3 Noes: 0 DocuSign Envelope ID:051274ED-8B90-428F-9F66-46F8658B508E Having heard all of the appeals scheduled on this date, Chair Beattie made a motion to adjourn this meeting at 1:52 PM. Mr. Meyers seconded the motion and the meeting was adjourned. DocuSigned by: N-u�w1°�t,afhc. � - 4/12/2022 Hunter Beattie, Chair DocuSigned by: LI au�,� �vY,c,wial.l�, 189"DIa329496 4/12/2022 Nancy Freeman, Recording Secretary