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HomeMy WebLinkAbout2022_06_30 BOER MINUTES DocuSign Envelope ID:68D8F6E6-2DBA-4A21-88B6-65745F8FEE4F MINUTES Orange County Board of Equalization and Review Virtual meeting held on June 30th, 2022 Board Members in attendance: Chair of the Board Hunter Beattie Yes Regular Member Barbara Levine Yes Regular Member Leon Meyers Yes Alternate Member Ryan Petrone No Alternate Member Reginald Morgan No Orange County Staff in attendance: Tax Administrator Nancy Freeman Administrative Assistant Vrinlli Flores Business Officer Leslie Wilcox Real Property Appraisal Manager Roger Gunn Deputy Tax Assessor Chad Phillips Real Property Appraiser Dana Hall Personal Property Appraisal Manager Kandice Wright Appraiser Shavonda Mclean Chief Appraiser Kelly Wells Meeting Schedule: Time PIN or Abstract Appellant Appearing Appeal Type Appraiser 1:00 9839393415 Joseph Yurigan Jr No Appeal Withdrawn Dana Hall 1:15 9836562936 Tiffany Brandenburg Yes Denial of Exemption Shavonda McLean 1:30 9870419270 Randolph Ryan No Value Kelly Wells 1:45 3200522 Joanne Dukes No Compromise of Taxes Kandice Wright 2:00 9880354610 NCNB National Bank of No Value Kelly Wells North Carolina 2:15 9778867097 Cole Ives and Rubish Inc. No Value Kelly Wells 2:30 9788057773 Gilner Properties LLC Yes Late Appeal/Compromise Kandice Wright of Taxes 2:45 9882091134 Sharon Freedman No Untimely PUV application Dana Hall 3:00 2023 BOER schedule/BOER Discussion 3:15 2022 BOER Adjournment Meeting called to order 1:00 PM Meeting adjourned 1:40PM Moved into recess Returned to Order Motion made by: Motion seconded by: Moved into Private Session Moved out of Private Session Motion made by: Motion seconded by: DocuSign Envelope ID:68D8F6E6-2DBA-4A21-88B6-65745F8FEE4F Related meeting notes: • The Board discussed whether the members would provide input for the 2023 BOER schedule. The decision was made for the county to continue scheduling the hearing dates,but to announce the dates to the board members earlier so that adjustments to the board members' schedules could be made accordingly. o Summary per GS 105-322(e): The board shall hold its first meeting not earlier than the first Monday in April and not later than the first Monday in May. If there is no revaluation,the board shall complete its duties on or before the third Monday following its first meeting unless in its opinion a longer period of time is necessary. The board may not sit later than July 1 except to hear and determine requests made under the provisions of subdivision(g)(2). In a year of a revaluation,the board shall complete its duties on or before December Pt • The county was questioned by Mr. Myers on the timing and frequency of permits being received from Chapel Hill.Mr. Gunn stated that permits are being received monthly and generally more timely than previously. • Mr. Beattie made a motion to adjourn the 2022 board from accepting new appeals at 1:39pm. Mr. Myers seconded. DocuSign Envelope ID:68D8F6E6-2DBA-4A21-88B6-65745F8FEE4F Property Identification: Property Owner Randolph Ryan Appellant(if different) Property Address 1609 Claymore Road I Parcel ID or Abstract 19870419270 Statement of Appeal: Requested change in value based on a submitted appraisal and citing the deferred maintenance and condition of the house. Current Assessed Value $507,500 ounty Opinion $441,900 Time of Hearin 1:00 PM Appellant Opinion $450,000 County Representative Kelly Wells Board Decision $441,900 Evidence submitted by the appellant: • Appraisal of subject property as of October 18,2021. Evidence submitted by the county representative: • Orange County Board of Equalization&Review summary stating the subject property is a single family frame house with 3,268 square feet,built in 1989 located in phase II of the Highlands subdivision in Chapel Hill. The appeal is based on condition and maintenance of the house. The appellant's opinion of value is $450,000 assumed from an appraisal from October 2021 provided with the appeal. A site visit was conducted on May 31,2022. After review of the property,the County recommends reducing the effective year built from 2000 to 1989 (same as year built)and applying additional 10%physical depreciation to the improvements. This would reduce the value of the subject property from$507,500 to $441,900. • Property record cards indicating before and after changes and values. • Arial map of Parcel 9870419270. • 12 photos of subject property condition. Motion of the Board To accept the county's revised value of$441,900 Made the motion Hunter Beattie Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against DocuSign Envelope ID:68D8F6E6-2DBA-4A21-88B6-65745F8FEE4F Property Identification: Property Owner NCNB National Bank of NC Appellant(if different) f Brendan Seyring(rep.) Property Address 100 Banks Drive Parcel ID or Abstract 19880354610 Statement of Appeal: Appeal based on un-supported income and expense rates. Current Assessed Value $1,650,600 ounty Opinion $874,900 Time of Hearin 1:04PM Appellant Opinion $495,360 County Representative Kelly Wells Board Decision $874,900 Evidence submitted by the appellant: • General appointment of agency • 2022 Fair Property Tax Valuation Analysis on 9880354610 Evidence submitted by the county representative: • Power of attorney for representative • Orange County Board of Equalization&Review summary of the subject property that includes a bank branch and 1.12 acres of land. The appeal is based on the appellant's pro-forma income approach suggesting a valuation of$495,360.No support for the appellant's income or expenses was provided in the appeal for comparison with local market derived rates.As a result,the County based rents and rates on 2019/2020 Costar and local market analysis reported retail rates. The local market analysis suggests an expense ratio of 22.67%of effective gross income, of which the tax liability constitutes approximately 90%. Therefore,an expense ratio of 10%ratio was applied to the effective gross income in order to derive the estimated net operating income for the property. Upon review of this property, it was determined that the indicated value from the sales comparison approach was weighted 45%and the indication of value from the income approach was weighted 55%for a reconciled valuation of$883,606.As a result of this review, Orange County recommends adding a primary neighborhood modifier of E47 resulting in a decreased valuation from$1,650,000 to $874,900. • Property record cards indicating before&after changes and values. • Arial map of Parcel 9880354610 • Comparison of Parcel 9787044829.001 with similar sized sales • 2 pictures of subject property Motion of the Board Accept the County's recommended decrease in valuation to $874,900 Made the motion Hunter Beattie Seconded the motion Leon Meyers Voted For Barbara Levine Voted Against DocuSign Envelope ID:68D8F6E6-2DBA-4A21-88B6-65745F8FEE4F Property Identification: Property Owner Coles Ives&Rubish Inc. Appellant(if different) f Brendan Seyring(rep.) Property Address 105 E. Main Street Parcel ID or Abstract 19778867097 Statement of Appeal: Appeal based on un-supported income and expense rates. Current Assessed Value $941,600 ounty Opinion No change in current value Time of Hearin 1:08 PM Appellant Opinion $489,024 County Representative Kelly Wells Board Decision No change in value Evidence submitted by the appellant: • General appointment of agency • 2022 Fair Property Tax Valuation Analysis on 9778867097 Evidence submitted by the county representative: • Power of attorney for representative • Orange County Board of Equalization&Review summary of the subject property that includes a bank branch, a mini bank and 0.46 acres of land. The appeal is based on the appellant's pro- forma income approach suggesting a valuation of$489,024.No support for the appellant's income or expenses was provided in the appeal for comparison with local market derived rates. As a result,the County based rents and rates on 2019/2020 Costar and local market analysis reported retail rates. The local market analysis suggests an expense ratio of 22.67% of effective gross income,of which the tax liability constitutes approximately 90%. Therefore,an expense ratio of 10%was applied to the effective gross income in order to derive the estimated net operating income for the property. Upon review of this property, it was determined that the indicated value from the sales comparison approach was weighted 45%and the indication of value from the income approach was weighted 55%for a reconciled valuation of$953,162. As a result of this review, Orange County recommends no change in the current value. • Property record card for Parcel 9778867097 • Arial map of Parcel 9778867097 • Comparison with similar sized sales of bank properties • Retail rental,vacancy, and operating expense rates • Bing maps of subject property and comparable properties • 3 pictures of subject property Motion of the Board Accept the county recommendation of no change in value Made the motion Hunter Beattie Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against DocuSign Envelope ID:68D8F6E6-2DBA-4A21-88B6-65745F8FEE4F Property Identification: Property Owner Gliner Properties LLC Appellant(if different) Property Address 101 S Merritt Mill Road Parcel ID or Abstract 9788057773 Statement of Appeal: Stopped using office before covid and did not go to that property on a regular basis resulting in appellant not submitting appeal on time. Is requesting the Board to compromise penalty due to timely payments on tax bills. Current Assessed Value $361,300 County Opinion Statutory Discovery Penalties Applied to Tax Bills Time of Hearing 1:11 PM Appellant Opinion Accept untimely filed appeal/Request for Compromise of Taxes. County Representative Kandice Wright Board Decision Compromise of Taxes Evidence submitted by the appellant: • Letter to request compromise of taxes for the total amount of$5,539.17 in listing penalties for 2019-2021 tax years. Evidence submitted by the county representative: • Orange County Board of Equalization&Review form with brief summary of a discovery notice was mailed for the value that was not billed for 2019,2020 and 2021 totaling $24,109.58. An untimely appeal was filed on June 20,2022 requesting to compromise the listing penalties in the amount of$5,539.07 for 2019,2020 and 2021. The appeal was received after the 30 days to appeal per NCGS 105-312.Parcel 9788057773 was acquired in 2017 from an exempt owner and the exemption was removed for 2018. Due to a system technicality,the exemption was reapplied to the parcel in error, allowing the parcel to benefit from the exemption for 2019, 2020 and 2021. This error was realized when preparing for annual audits in accordance to General Statutes. Per telephone conversation,Mr. Gilner stated he was paying what was billed on time each year. • Notice of Discovery • Property Tax Bills for 2019,2020, and 2021 Motion of the Board To hear the appeal Made the motion Leon Myers Seconded the motion Hunter Beattie Voted For Barbara Levine Voted Against Motion of the Board To grant the appeal to compromise taxes in the amount of$5,539.17 Made the motion Hunter Beattie Seconded the motion Leon Myers Voted For Barbara Levine Voted Against DocuSign Envelope ID:68D8F6E6-2DBA-4A21-88B6-65745F8FEE4F Property Identification: Property Owner Joanne Dukes Appellant if different Property Address 4211 Myrtlewood Drive Parcel ID or Abstract 3200522 Statement of Appeal: Current Assessed Value County Opinion Statutory Listing Penalties Applied to Tax Bills Time of Hearing 1:17 PM Appellant Opinion Request Compromise of Taxes for$307.33 in Listing Penalties County Representative Kandice Wright Board Decision Denial of compromise Evidence submitted by the appellant: • Notice of Discovery letter dated May 20, 2022 with a note from appellant requesting to appeal. • Individual Personal Property Discovery Notice by appellant with clarification that property is still owned by Vanderbilt Homes and she makes payments to Vanderbilt Homes. Evidence submitted by the county representative: • Orange County Board of Equalization&Review form with brief summary of a 2022 individual discovery notice being mailed to taxpayer to list the manufactured home she owns. The discovery notice was returned May 10, 2022 with a note stating the home was owned by Vanderbilt Homes and they(Vanderbilt)pay the taxes. Ms. Dukes thought she was paying taxes via her mortgage and when she contacted Vanderbilt for proof of payment she was informed they only paid insurance and she was responsible for the property tax. The discovery was issued for 2017-2021. A request to compromise penalty in the amount of$307.33 due to misunderstanding from mortgage company. • Notice of Discovery • General Vehicle detail status of current title • Duplicate tax statements from 2017-2021 Motion of the Board Deny request to compromise 307.33 for tax years 2017-2021 Made the motion Barbara Levine Seconded the motion Hunter Beattie Voted For Voted Against Leon Meyers DocuSign Envelope ID:68D8F6E6-2DBA-4A21-88B6-65745F8FEE4F Property Identification: Property Owner Tiffany Brandenburg Appellant(if different) Property Address 307 Virginia Lee Lane I Parcel ID or Abstract 19836562936 Statement of Appeal: The appellant was recently declared disabled retroactive to the time of filing for disability in 2019 and feels her untimely filed 2021 application for the disabled exclusion should be approved. Current Assessed Value $313,400 County Opinion Denial of Exclusion Time of Hearin 1:24 PM Appellant Opinion To grant the exclusion County Representative Shavonda McLean Board Decision To grant the exclusion Evidence submitted by the appellant: • Request for approval of Property Tax Exemption, Exclusion, or Deferral due to Showing of Good Couse for Failure to Make a Timely Application • Consent to Remote Hearing form • County letter informing appellant of not being eligible for exclusion due to County not receiving additional information needed to determine eligibility. • Orange County Solid Waste Programs Fee application for 2021 for Homestead exclusion • 2020 income tax return • 2020 tax bill • Social Security disability benefits statement. • AV-9A completed by medical practice. Evidence submitted by the county representative: • Orange County Board of Equalization&Review form stating the subject property was denied tax relief due to the requested AV-9A Certification of Disability for Property Tax Exclusion form needed to determine eligibility was never provided. • Qualifications for Elderly or Disabled Exclusion: Must be a NC resident who also must be at least 65 years of age OR totally and permanently disabled on or before January 1 of current tax year. Must have owned and occupied a permanent residence on or before January 1 of current tax year.Timely applications for 2021 tax year must have been filed January 1,2021-June 1, 2021. Late applications must have been filed June 2,2021-December 31,2021 along with a good cause letter for failure to submit a timely application. Applicants for 2021 tax year exclusion cannot have 2020 income in excess of$31,500. • December 29,2021 County letter informing appellant of not being eligible for exclusion due to not receiving additional information needed to determine eligibility. • July 26,2021 County letter informing Ms. Brandenburg of not being eligible for exclusion due to not receiving Good Cause letter,income, and Certification of Disability needed. • Appellant's Application for Property Tax Relief for 2021 tax year 0 Appellant's 2020 income tax return. DocuSign Envelope ID:68D8F6E6-2DBA-4A21-88B6-65745F8FEE4F Motion of the Board To grant this appeal Made the motion Leon Meyers Seconded the motion Hunter Beattie Voted For Barbara Levine Voted Against Property Identification: Property Owner Sharon Freedman Appellant(if different) Property Address off New Hope Church Road Parcel ID or Abstract 9882091134 Statement of Appeal: Requesting to have Present Use status reinstated after being removed due to non- compliance. Current Assessed Value $288,700 County Opinion Statutory removal of PUV Time of Hearing 1:26 PM Appellant Opinion Accept untimely completed Application for PUV and reinstate PUV County Representative Dana Hall Board Decision Denial of the appeal Evidence submitted by the appellant: • 2022 Forestry management plan • 2020 AV-5 Application for Agriculture,Horticulture, and Forestry Present-Use Value Assessment Evidence submitted by the county representative: • Orange County Board of Equalization&Review form with brief summary of the 25.5 acres subject property. The parcel is under appeal due to the continued use application for the Present Use Value Program being completed on April 4,2022 upon submission of a forestry management plan completed in March 2022. The property was enrolled in the Present Use Value Program and transferred ownership on June 24,2020. According to G.S.105-277.4(a) when a property enrolled in the Present Use Program transfers to a new owner, a new application for continued enrollment in the program must be timely filed with the Assessor's office within 60 days of the ownership change. On July 1,2020,Bonnie Stickler mailed a letter requesting a new application by August 31,2020 to Sharon Freedman. On July 30,2020 Ms. Freedman returned her application and a signed contract with forester Brandon Price to provide an updated forestry management plan. After several attempts by phone and email to both Brandon Price and Sharon Freedman were made requesting a completed forestry management plan, appraiser emailed a final request on March 1,2022 with a deadline to provide the needed plan by March 15,2022 or the parcel would be removed from the Present Use Value Program. No response was received. As a result,the County removed the property from the program and created deferred tax bills. After receiving the deferred tax bills, a completed forestry management plan was provided on April 4,2022,thereby completing the 2020 application. • 2020 AV-5 Application for Agriculture,Horticulture, and Forestry Present-Use Value Assessment. 0 2022 Forest Restoration&Management Plan DocuSign Envelope ID:68D8F6E6-2DBA-4A21-88B6-65745F8FEE4F • Emails to Brandon Price and Sharon Freedman requesting a completed forestry management plan Motion of the Board To deny the appeal Made the motion Leon Myers Seconded the motion Hunter Beattie Voted For Barbara Levine Voted Against Chair of the Board: DocuSigned by: E Hunter Beattie ,,,L,,,, ,,,,. 7/21/2022 Recording SecretaryLi ocuSigned by: �Q,d.Vrinlli Florese�sa�ego&6-5 zp 7/22/2022