Loading...
HomeMy WebLinkAbout2021_11_16 BOER MINUTES DocuSign Envelope ID:C9ACA973-728D-4853-A135-6BC01CA1C2D5 MINUTES Board of Equalization and Review Date:November 16,2021 Board Members Present: Hunter Beattie, Chair Barbara Levine,Regular Ryan Petrone,Alternative Staff Members Present:Nancy Freeman, Tax Administrator Roger Gunn,Real Property Appraisal Manager Chad Phillips,Deputy Tax Assessor Kelly Wells, Chief Appraiser Cyle Anderson,Appraiser Dana Hall,Appraiser Vrinlli Flores,Administrative Assistant SCHEDULE: 9871385115 James Hamlett NOT APPEARING 9788185989 Thomas Merritt FAILED TO APPEAR 9788065625 Delores Bailey APPEARING 9788287641 Michael Rosenbacher NOT APPEARING 9788063993 Rosa and Clarence Farrar APPEARING 9788184570 Ethel Felix NOT APPEARING 9788297697 Rober Lincoln APPEARING 9778985122 Sally Gilmore NOT APPEARING 9829559407 Camilo Martinez NOT APPEARING 9788271901 Randy Wells NOT APPEARING 9788095041 Glenda Jones APPEARING 9847431639 Karen Watts Howell NOT APPEARING 9788064765 James Bulbrook NOT APPEARING Chair Hunter Beattie called the meeting to order at 12:59 PM. HAMLETT PIN 9871385115 James Z. Hamlett 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 1010 Mountain Creek Road, Chapel Hill. The current assessed value of the property is$576,100.A list of evidence follows: DocuSign Envelope ID:C9ACA973-728D-4853-A135-6BC01CA1C2D5 APPELLANT COUNTY 9871385115 Appeal 9871385115 County Cyle Anderson represented the County and stated the appellant's opinion of value for the property is $403,200 due to the property being in a flood plain with low land and topography issues. The appellant provided photographs as supporting documentation for his opinion of value. Mr. Anderson stated that after reviewing the property,the County recommends applying a-50% adjustment to the land for flood plain,topography, low land, and access. This adjustment would resul in a revised value of$472,700 for the subject property. 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 revised value of$472,700 for the property. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 FELIX PIN 9788184570 Ethel Felix 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 313 Caldwell Street,Chapel Hill. The current assessed value of the property is $209,400.A list of evidence follows: APPELLANT COUNTY 9788184570 Appeal 9788184570 County Kelly Wells represented the County and said the subject property is a single-family home and is located in the Northside Conservation District. The appeal is based on no new improvements to the property and no comparable sales in the area. The appellant's opinion of value is $167,300. Ms.Wells stated that the County conducted a site visit on October 18,2021, and upon review the County recommends correcting the sketch by correcting measurements of the main area,basement, and storage area. These changes would result in a reduction of the valuation of the property from$209,400 to $208,100. 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 revised valuation of$208,100 for the property. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 DocuSign Envelope ID:C9ACA973-728D-4853-A135-6BC01CA1C2D5 MARTINEZ PIN 9829559407 Camilo Martinez elected not to appear before the Board and requested that the submitted documentation serve as the appeal. The appellant is requesting the untimely Present Use Value application be accepted for the property located at 7706 Atkins Road,Mebane.A list of evidence follows: APPELLANT COUNTY 9829559407 Appeal 9829559407 County Dana Hall represented the County and stated the nature of the appeal is an untimely Present Use Value application submitted on November 11,2021. Ms. Hall explained that on January 12,2021,Dionisio and Camilo Martinez purchased 40.24 acres from a landowner enrolled in the Present Use Value program. Upon transfer of a property enrolled in the Program, an application for continued use is required if the new owner wishes to continue participation in the program. A letter to this effect and a PUV application were mailed to the appellants on March 9,2021. In the letter,it was stated that the application was due by May 14, 2021 and if not received by then,deferred taxes would be issued. Dionisio Martinez visited the Tax Office on November 9, 2021 to discover deferred tax bills due and payable and stated he had not received any correspondence from the Tax office in either March 2021 or May 2021. Per G.S. 105-77.4(al), an applicant may submit a late application upon showing of good cause by the appellant for failure to make a timely application,which may be approved by the Board of Equalization and Review. A review of the late application indicates that the property would otherwise qualify for the Present Use Value program for forestry. 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 untimely Present Use Value application. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 HOWELL PIN 9847431639 Karen Watts Howell 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 5010 Governor Martin Street,Efland. The current assessed value of the property is $208,200.A list of evidence follows: APPELLANT COUNTY 9847431639 Appeal 9847431639 County Dana Hall represented the County and stated the subject property is a modular home on 1.24 acres with an assessed land value of$54,500, and the parcel is under appeal due to the value of the land being inequitable with other similar sized properties in the Efland area. The appellant stated an opinion of value of$185,000 for the property. Ms. Hall stated that the County conducted a field inspection on November 8,2021in which no discrepancies on the property record card were noted. Sales from the subject neighborhood 2302 were DocuSign Envelope ID:C9ACA973-728D-4853-A135-6BC01CA1C2D5 analyzed including the 1.46-acre land sale of 5022 Governor Martin Street in September 2019 for $60,000. The subjects land value of$54,500 for 1.24 acres is well supported by this sale. However,the improved sales in the neighborhood in which the subject property is located are all manufactured homes compared to the subject's modular construction. For this reason, a comparable sales report of recent modular home sales in adjacent neighborhoods were analyzed with indicated building values ranging from$104,800 to $175,500. The subject's current building value of$152,500 is within the range of current modular home sales' building values. Comparable sales provided by the appellant were not considered due to these modular homes being in different neighborhoods.For the reasons noted,the County recommends no adjustment to the current valuation of the subject property. 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 in value for the subject property. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 ROSENBACHER PIN 9788287641 Michael Rosenbacher 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 101 Stephens Street, Chapel Hill. The current assessed value of the property is $475,300. A list of evidence follows: APPELLANT COUNTY 9788287641 Appeal 9788287641 County Kelly Wells represented the County and stated the appeal is based on a data discrepancy. The appellant explained that the house is not a two-to-four family residence but is instead a single-family residence. Ms. Wells stated that the County conducted a site visit on October 7,2021 and recommends correcting the building type from two-to-four family to single family,correcting the measurements of the open porch and removing the 60%market adjustment placed on the land value for being a multifamily parcel in Neighborhood 7110. These changes would result in a reduction of the property value from$475,300 to $353,400. 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 revised valuation of$353,400. Ms.Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 DocuSign Envelope ID:C9ACA973-728D-4853-A135-6BC01CA1C2D5 GILMORE PIN 9778985122 Sally Gilmore 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 401 Broad Street, Carrboro. The current assessed value of the property is$102,000. A list of evidence follows: APPELLANT COUNTY 9778985122 Appeal 9778985122 County Kelly Wells represented the County and stated that the subject property is a vacant 0.17-acre lot and the appeal is based on the value of the nearby lots in the neighborhood. The appellant's opinion of value for the property is $150,000. The appellant provided no additional evidence to support the opinion of value for the property. Ms.Wells explained that the base land price in Neighborhood 7102 is $150,000 per lot. The subject property has a 20% economic market adjustment due to the Lloyd/Broad overlay District restrictions. In addition,to account for the steep slope and stream,the land value is also receiving a-15%topography adjustment for a total value of$102,000. The County recommends no change in value for the property. 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 in value for the property. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 BULBROOK PIN 9788064765 James Bulbrook 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 206 Sunset Drive, Chapel Hill. The current assessed value of the property is $524,400. A list of evidence follows: APPELLANT COUNTY 9788064765 Appeal 9788064765 County Kelly Wells represented the County and stated the subject property is located in the Northside Conservation District and the appeal is based on discrepancies in data such as the heated square footage and the number of bedrooms and bathrooms. The appellant's opinion of value for the property is $380,000. Ms. Wells stated that the County conducted a site visit on October 18,2021 and upon review,the County recommends correcting the sketch by removing an unfinished attic, correcting the building type from rooming house to single family, correcting the bedroom count from six to five and removing the 35% market adjustment on land value for multifamily use. These changes would result in a reduction of the valuation of the property from$524,400 to $402,000. DocuSign Envelope ID:C9ACA973-728D-4853-A135-6BC01CA1C2D5 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 revised valuation of$402,000. Ms.Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 MERRITT PIN 9788185989 Thomas Merritt failed to appear before the Board to appeal the value of the property located at 709 Church Street, Chapel Hill. The current assessed value of the property is $225,600. A list of evidence follows: APPELLANT COUNTY 9788185989 Appeal 9788185989 County Kelly Wells represented the County and stated that the subject property is a single-family residence built in 1947 with 1,536 finished square feet and is located in the Northside Conservation District in Chapel Hill. Ms.Wells stated that the appeal is based on restrictions of the Northside Conservation District, and the appellant's opinion of value for the property is $205,300. Ms.Wells stated that Orange County conducted a site visit on October 7,2021 and after review,the County recommends changing the physical condition of the house from Average to Fair and adding a 1970 carport and shed not on record at Fair condition. These changes would result in a reduction of the valuation from$225,600 to $216,900 for the property. 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 revised valuation of$216,900. Ms.Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 BAILEY PIN 9788065625 Delores Bailey appeared before the Board to appeal the value of the property located at 203 N. Graham Street, Chapel Hill. The current assessed value of the property is $233,100. A list of evidence follows: APPELLANT COUNTY 9788065625 Appeal 9788065625 County The appellant stated her family has owned the subject property since 1975,the home was built in 1948, and there has been no major increases or changes to the property in the last 15 years. Kelly Wells represented the County and stated the subject property is a single-family residence built in 1948 with 1,755 finished square feet and is located in the Northside Conservation District in Chapel Hill, DocuSign Envelope ID:C9ACA973-728D-4853-A135-6BC01CA1C2D5 and the appeal is based on the percentage of increase in value over the last four years with no improvements made to the property. The appellant's opinion of value is $192,300. Ms.Wells stated that the County conducted a site visit on October 7,2021 and as a result,the County recommends reducing the grade of the house from B-05 to C, changing the floor covering from hardwood to tile,removing the fireplace and adding 20%functional depreciation for design due to no upstairs bathroom to accommodate the upstairs bedrooms. These changes would result in a reduction of the valuation of the property from$233,100 to $191,300. 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 revised valuation of$191,300. Ms.Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 WELLS PIN 9788271901 Randy Wells 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 407 Church Street, Chapel Hill. The current assessed value of the property is $523,200.A list of evidence follows: APPELLANT COUNTY 9788271901 Appeal 9788271901 County Kelly Wells represented the County and stated that the subject property is a four bedroom, four-bath rooming house located in the Northside Conservation District in Chapel Hill. Ms. Wells stated that the appeal is based on an inequitable percentage of increase in value compared with other properties owned in the area. The appellant's opinion of value for the property is $385,000. Ms.Wells stated that the properties used for comparison by the appellant are single-family homes. The County's research indicates that lots utilized for two-to-four family residences or rooming houses should be valued from 10%to 70%higher than the lots utilized for single Family residences. Ms. Wells stated that the County conducted a site visit on October 18,2021 and as a result,the county recommends correcting the sketch for measurements of the main area and reducing the market adjustment on land from 65%to 60%. These changes would result in an increase of the valuation from$523,200 to $538,100. 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 revised valuation of$538,100. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 DocuSign Envelope ID:C9ACA973-728D-4853-A135-6BC01CA1C2D5 Mr. Beattie made a motion recess the meeting until 2:00 PM. Mr. Beattie called the meeting back to order at 2:00 PM. FARRAR PIN 9788063993 Rosa Jane Farrar, Clarence Farrar, and Kathy Atwater appeared before the Board to appeal the value of the property located at 302 Sunset Drive, Chapel Hill. The current assessed value of the property is $223,700. A list of evidence follows: APPELLANT COUNTY 9788063993 Appeal 9788063993 County The appellant stated no recent construction on the subject property has occurred and the appellants have lived in the home for 62 years since taking ownership. The appellants feels the sales used to establish a value for the subject property were not comparable to subject property, and that is why their opinion of value is lower than the current assessed value. The appellant's opinion of value is $199,000 for the property. Kelly Wells represented the County and stated that the subject property is a single-family residence built in 1922 with 1,235 finished square feet located in the Northside Conservation District in Chapel Hill. Ms. Wells stated that the County conducted a site visit on October 7,2021 and as a result,the County recommends correcting the sketch by adding a storage area that was not on record, correcting the carport to a patio with a roof and removing the fireplace. These changes would result in a reduction of the valuation of the property from$223,700 to $220,100. 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 revised value of$220,100 for the property. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 Mr. Beattie made a motion to recess the meeting until 2:30 PM. Mr. Beattie called the meeting back to order at 2:30 PM. DocuSign Envelope ID:C9ACA973-728D-4853-A135-6BC01CA1C2D5 LINCOLN PIN 9788297697 Robert Lincoln appeared before the Board to appeal the value of the property located at 115 Stinson Street, Chapel Hill. The current assessed value of the property is $414,800. A list of evidence follows: APPELLANT COUNTY 9788297697 Appeal 9788297697 County The appellant is requesting that the Board reduce the assessed valuation based on neighboring properties value per square foot. The appellant's opinion of value for the property is $314,500 Kelly Wells represented the County and stated the appeal is based on the value increase over the last four and because the house is no longer a duplex. Ms.Wells stated that the County conducted a site visit on October 7,2021 and as a result the County recommends correcting the building type from Two-to-four family to Rooming House,reducing the grade from C+10 to C, adding a patio not on record, and reducing the market adjustment of the land from 70%to 10%due to the property's location on a dirt road. These changes would result in a reduction of the valuation from$414,800 to $361,500. Ms. Wells clarified that the value per square foot of the subject is higher than neighboring properties due to the subject property's building type being a rooming house. 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 revised valuation of$361,500 for the property. Ms. Levine seconded the motion and the motion carried. Yes: 3 Noes: 0 Mr. Beattie made a motion to recess the meeting until 4:15 PM. Mr. Beattie called the meeting back to order at 4:15 PM. JONES PIN 9788095041 Glenda Jones appeared before the Board to appeal the value of the property located at 428 Mason Street, Chapel Hill. The current assessed value of the property is $323,800.A list of evidence follows: APPELLANT COUNTY 9788095041 Appeal 9788095041 County The appellant is requesting that the Board reduce the valuation due to the value increasing over$100,000 in one year with no improvements made to the subject property. The appellant stated that her family has lived in the subject residence since 1962 and has always been an owner-occupied residence and not an income property,unlike other surrounding properties near the subject property. Kelly Wells represented the County and stated the subject is a single-family residence containing 1,950 finished square feet and is located in the Northside Conservation District in Chapel Hill. The appeal is based on restrictions placed on the property based on its location in the Northside Conservation District. DocuSign Envelope ID:C9ACA973-728D-4853-A135-6BC01CA1C2D5 Ms. Wells stated that the County conducted a site visit on October 7,2021 and as a result,the County recommends correcting the sketch by removing a side deck, correcting the size of an upper deck, and correcting the front stoop to a deck. These changes would result in a reduction in the valuation of the subject property from$323,800 to $320,300. 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 revised value of$320,300 for the property. Mr. Petrone 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 4:30 PM. The motion was seconded by Ms. Levine and the meeting was adjourned. E ocuSigned by: LV 15LAG E Hunter Beattie, Chair 4/1/2022 Docu S//i/gned by: 4/1/2022 Vrinlli Flores,Recording Secretary