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Home My WebLink About2023-06-06 BOER MINUTES DocuSign Envelope ID: DE727091-9374-4360-9961-D2D299392B8E MINUTES Orange County Board of Equalization and Review Meeting on June 6, 2023 Board Members in attendance: Chair of the Board Leon Meyers Yes Regular Member Tony Blake Yes Regular Member Barbara Levine Yes Alternate Member Hunter Beattie No Alternate Member Shannon Julian No Alternate Member Joy Mercer No Alternate Member Sarojini Salvi Yes Orange County Staff in attendance: Tax Administrator Nancy Freeman Business Officer Leslie Wilcox Administrative Assistant Vrinlli Flores Office Assistant Jennifer Rigsbee Real Property Appraisal Manager Roger Gunn Deputy Tax Assessor Chad Phillips Chief Appraiser Kelly Wells Business Appraiser Christy Carden PUV Compliance Review Appraiser Dana Hall Appraiser Bill Hiltbold Appraiser/Exemptions Shavonda McLean Staff Attorney Morgan Pierce Temporary Appraisal Assistant Hathir Pfau Meeting Schedule: Time PIN or Abstract Appellant Appeared Appeal Type 9832006962 RESCHEDULED-Starberry Yes Compromise of listing Farms LLC penalty 9831097617 RESCHEDULED- Mark E. Berly Yes Compromise of listing penalty 1:05 PM 9898535898 Earnestine Hicks Trust No Untimely Present Use Value Application 1:08 PM 9876645233 Peter and Jennifer Churchill No Untimely Preset Use Value Application 1:14 PM 9876645784 Cold Brook Farm & Properties No Untimely Present Use LLC Value Application 1:16 PM 9738070770 Janice Morgan and Billie Lewis No Untimely Present Use Value Application 1:24 PM 1059198 Ghaffarpour Mandy DDS II No Compromise of listing penalty DocuSign Envelope ID: DE727091-9374-4360-9961-D2D299392B8E 1:26 PM 3181410 Custom Stone and Marble Inc. No Compromise of listing penalty 1:32 PM 9788138830 Joni Leonard Walser No Value 1:37 PM 9777914019 Lona A. Foutz No Value 1:40 PM 9777904902 Louise Bennett No Value 1:44 PM 9874719144 Grace Hill Church, Inc. No Denial of Exemption 1:49 PM 9870520567 Daniel Moran No Value 1:57 PM 9779065174 Maureen Hayes Yes Denial of Exclusion 2:18 PM 9799568236 Kai Chan Yes Removal of Exclusion 2:45 PM 9768081032 Rose Staley Ogu Yes Value Time By Meeting called to order 1:04 PM Leon Meyers Meeting adjourned 2:57 Pm Leon Meyers Motion Time By Second To move into closed 2:05 PM Tony Blake Barbara Levine session To move into open 2:19 PM Tony Blake Barbara Levine session Motion Time By Second To move into closed 2:21 PM Tony Blake Barbara Levine session To move into open 2:23 PM Tony Blake Barbara Levine session Motion Time By Second To move into recess 2:11 PM Leon Meyers Barbara Levine To return to order 2:17 PM Leon Meyers Barbara Levine Property Identification: Property Owner Earnestine Hicks Trust Appellant(if different) Property Address 6608 Guess Road Parcel ID or Abstract 9898547089 9898535898 9898558085 9898556623 DocuSign Envelope ID: DE727091-9374-4360-9961-D2D299392B8E Statement of Appeal: Requesting to have untimely Present Use Value application accepted and to reinstate Present Use Value status after being removed from the program for failure to comply with submitting an updated application for Present Use Value. Current Assessed Value N/A County Opinion Statutory removal of Present Use Value Time of Hearing 1:05 PM Appellant Opinion Accept untimely application for Present Use Value and reinstate Present Use Value County Representative Dana Hall Board Decision Accept untimely application for Present Use Value and reinstate Present Use Value Evidence submitted by the appellant: • Letter from appellant stating the desire to appeal the decision of removal from the Present Use Value program. • 2023 AV-5 Application for Agriculture,Horticulture, and Forestry Present Use Value Assessment. Evidence submitted by the county representative: • Orange County Board of Equalization and Review summary stating that the subject project is located at 6608 Guess Road,Rougemont. The nature of the appeal is the untimely filing of a Present Use Value application submitted on May 30,2023. On August 15,2022,the ownership of all parcels owned by Earnestine Hicks was updated to the Earnestine Hicks Heirs due to the death of the taxpayer. As a result of the change of ownership,an updated application request was mailed to the owner's mailing address on file as of August 22,2022 with a deadline of October 22,2022 to return the application. Several representatives of the properties,then owned by Earnestine Hicks Heirs,reached out to inquire about the needed information for the application process. On January 3,2023,the appraiser removed the parcels from the Present Use Value program as the previously requested application had not been returned.After the removal of the property from the program, a will was presented to the Clerk of Court on February 7,2023 to establish all properties in the name of the Earnestine Hicks Revocable Trust with Tyrone Hicks named as trustee. On March 3, 2023, a representative of the family submitted in writing an appeal of the January 3, 2023 removal of the properties from the Present Use Value program and a completed application with supporting documents was received on May 30,2023. Per G.S. 105-277.4(al),an applicant may submit an untimely 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&Review. A review of the untimely application indicates that the property would otherwise qualify for the Present Use Value program for agriculture and forestry. Upon approval of an untimely application by the Board of Equalization and Review, all unpaid deferred tax bills would be reversed. • Letter from the appellant stating the desire to appeal the decision of removal from the Present Use Value program. DocuSign Envelope ID: DE727091-9374-4360-9961-D2D299392B8E • 2023 AV-5 Application for Agriculture,Horticulture, and Forestry Present Use Value Assessment. • Letter to the appellant stating that the referenced properties have been removed from the Present Use Value program. • Duplicate tax statements for referenced properties. • Letter to appellant indicating a change in ownership and the need for an updated application to determine continued eligibility for the Present Use Value program. Motion of the Board To accept untimely application for Present Use Value and reinstate Present Use Value Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Leon Meyers Voted Against Property Identification: Property Owner Peter and Jennifer Appellant(if different) Churchill Property Address 2715 NC 57 Parcel ID or Abstract 9876645233 9876656343 Statement of Appeal: Requesting to have untimely Present Use Value application accepted. Current Assessed Value N/A County Opinion Accept untimely application for Present Use Value Time of Hearing 1:08 PM Appellant Opinion Accept untimely application for Present Use Value County Representative Dana Hall Board Decision Accept untimely application for Present Use Value Evidence submitted by the appellant: • 2023 AV-5 Application for Agriculture,Horticulture, and Forestry Present Use Value Assessment. • Good cause letter for failure to make a timely application. Evidence submitted by the county representative: • Orange County Board of Equalization and Review summary stating that the subject property is located at 2715 NC 57,Hillsborough. The nature of the appeal is the untimely filing of a Present Use Value application submitted on May 12,2023. DocuSign Envelope ID: DE727091-9374-4360-9961-D2D299392B8E On May 12,2023,Peter and Jennifer Churchill submitted a completed Present Use Value application and via email. During a phone conversation prior to the submission of their untimely application,Mr. Churchill was made aware of the January 31 st listing period deadline for all new applicants into the Present Use Value program. Per G.S. 105-277.4(al), an applicant may submit an untimely 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&Review.A review of the untimely application indicates that the property would otherwise qualify for the Present Use Value program for agriculture. • 2023 AV-5 Application for Agriculture,Horticulture, and Forestry Present Use Value Assessment. • Good cause letter for failure to make a timely application. Motion of the Board To accept untimely application for Present Use Value Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against Property Identification: Property Owner Cold Brook Farm Appellant(if different) Properties LLC Property Address 12.65 acres near Parcel ID or Abstract 9876645784 2719 NC 57 Statement of Appeal: Requesting to have untimely Present Use Value application accepted. Current Assessed Value N/A County Opinion Accept untimely application for Present Use Value Time of Hearing 1:14 PM Appellant Opinion Accept untimely application for Present Use Value County Representative Dana Hall Board Decision Accept untimely application for Present Use Value Evidence submitted by the appellant: • 2023 AV-5 Application for Agriculture,Horticulture, and Forestry Present Use Value Assessment. 0 Good cause letter for failure to make a timely application. DocuSign Envelope ID: DE727091-9374-4360-9961-D2D299392B8E Evidence submitted by the county representative: • Orange County Board of Equalization and Review summary stating that the subject property is a 12.65 acre parcel located near 2719 NC 57,Hillsborough. The nature of the appeal is the untimely filing of a Present Use Value application submitted on May 12,2023. On May 12,2023,Peter Churchill, a representative of Cold Brook Farm and Properties LLC, completed a Present Use Value application and submitted it via email. During a phone conversation prior to the submission of the untimely application,Mr. Churchill was made aware of the January 31 st listing period deadline for all new applicants into the Present Use Value program. Per G.S. 105-277.4(al),an applicant may submit an untimely 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&Review. A review of the untimely application indicates that the property would otherwise qualify for the Present Use Value program for agriculture. • 2023 AV-5 Application for Agriculture,Horticulture, and Forestry Present Use Value Assessment. • Good cause letter for failure to make a timely application. Motion of the Board To accept untimely application for Present Use Value Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against Property Identification: Property Owner Janice Morgan and Billie Appellant(if different) Lewis Property Address 2491 Orange Chapel Parcel ID or Abstract 9738070770 Clover Garden Road 9728973695 Statement of Appeal: Requesting to have untimely Present Use Value application accepted. Current Assessed Value N/A County Opinion Accept untimely application for Present Use Value Time of Hearing 1:16 PM Appellant Opinion Accept untimely application for Present Use Value County Representative Dana Hall Board Decision Accept untimely application for Present Use Value DocuSign Envelope ID: DE727091-9374-4360-9961-D2D299392B8E Evidence submitted by the appellant: • 2023 AV-5 Application for Agriculture,Horticulture, and Forestry Present Use Value Assessment. • Good cause letter for failure to make a timely application. Evidence submitted by the county representative: • Orange County Board of Equalization and Review summary stating that the subject property is located at 2491 Orange Chapel Clover Garden Road, Chapel Hill. The nature of the appeal is the untimely filing of a Present Use Value application submitted on May 8,2023. On May 8,2023, sisters Janice Morgan and Billie Lewis completed a Present Use Value application in the assessor's office and were made aware of the January 31 st listing period deadline for all new applicants into the Present Use Value program. Per G.S. 105-277.4(al),an applicant may submit an untimely 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&Review. A review of the untimely application indicates that the property would otherwise qualify for the Present Use Value program for agriculture. • 2023 AV-5 Application for Agriculture,Horticulture, and Forestry Present Use Value Assessment. • Good cause letter for failure to make a timely application. • Arial view of Parcel 9728973695 and 9738070770. Motion of the Board To accept untimely application for PUV Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against Property Identification: Property Owner Ghaffarpour Mandy DDS II Appellant(if different) Property Address Business Personal Parcel ID or Abstract 1059198 Property located at 104 N. Elliot Road.Suite C Statement of Appeal: Requesting compromise of taxes for$10.57 in listing penalties due to a keying error. Current Assessed Value N/A County Opinion Statutory listing penalties applied to tax bills Time of Hearing 1:24 PM Appellant Opinion Request compromise of taxes for $10.57 in listing penalties DocuSign Envelope ID: DE727091-9374-4360-9961-D2D299392B8E County Representative Christy Carden Board Decision Compromise of taxes for$10.57 in listing penalties granted Evidence submitted by the appellant: • Letter to request compromise of taxes in listing penalties for the 2022 tax year. • Business Personal Property Discovery Notice-Signed. • 2022 Business Personal Property Listing Form. • Copy of invoice for equipment purchased in May 2021. Evidence submitted by the county representative: • Orange County Board of Equalization and Review form with the summary of a 2022 listing received by Orange County Tax Office timely. The additional amount of$7,643 listed failed to be keyed. Debbie Nicely contacted the Tax Office in April 2023 inquiring about the asset. Per the department procedure,the tax office issued a discovery notice for the asset. The taxpayer signed the discovery notice form agreeing to the asset but wishing to appeal the listing (discovery)penalty resulting from a Tax Office error. Per G.S. 105-312(k),taxpayers can request a compromise of the county's claim for taxes on discovered property. However, once taxes have been paid,the county's claim for those taxes has been settled and the taxes can no longer be compromised. If a taxpayer wishes to request that the Board of Equalization&Review compromise some or all of the taxes resulting from discovered property,the taxpayer should not pay the portion of those taxes for which they wish to request a compromise. • Business Personal Property Discovery Notice. • 2023 Property Tax Bill. Motion of the Board To compromise the entirety of the$10.57 listing penalties Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against Property Identification: Property Owner Custom Stone and Marble Appellant(if different) Inc. Property Address Business Personal Parcel ID or Abstract 3181410 Property located at DocuSign Envelope ID: DE727091-9374-4360-9961-D2D299392B8E Statement of Appeal: Requesting compromise of taxes totaling$2,112.46 in listing penalties due to discoveries resulting from an audit. Current Assessed Value N/A County Opinion Statutory listing penalties applied to tax bills Time of Hearing 1:26 PM Appellant Opinion Request compromise of taxes totaling$2,112.46 in listing penalties County Representative Christy Carden Board Decision Compromise of taxes totaling $2,112.46 granted Evidence submitted by the appellant: • Letter to request compromise of taxes in listing penalties for the tax years 2020-2022. Evidence submitted by the county representative: • Orange County Board of Equalization and Review form with the summary stating that the account underwent an audit in 2022. During the audit process,the company was deemed to have underlisted their business personal property assets. With some educating by the audit firm,Custom Stone&Marble now has a better understanding how to list more accurately. ■ 2020 first listed with Orange County after moving into the county in 2019. ■ 2021 listed timely. ■ 2022 listing was received late on February 3,2022; deadline was January 1, 2022. ■ 2023 listed timely. ■ Bills paid timely. The listing penalties from the audit and late list penalties from 2022 are unpaid pending the outcome of the Board hearing. Per G.S. 105-312(k),taxpayers can request a compromise of the county's claim for taxes on discovered property. However, once taxes have been paid,the county's claim for those taxes has been settled and the taxes can no longer be compromised. If a taxpayer wishes to request that the Board of Equalization&Review compromise some or all of the taxes resulting from discovered property,the taxpayer should not pay the portion of those taxes for which they wish to request a compromise. • Copy of tax bills that reflect the listing penalties. Motion of the Board To compromise the entirety of the$2,112.46 listing penalties Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Voted Against Leon Meyers recused himself from this case because of his professional relationship with Custom Stone and Marble, Inc. DocuSign Envelope ID: DE727091-9374-4360-9961-D2D299392B8E Property Identification: PropertyOwner Joni Leonard Walser Appellant(if different) Property Address 6 Penick Lane Parcel ID or Abstract 9788138830 Statement of Appeal: Requested change in value based on the condition of the home at the time of the reappraisal date of January 1,2021,which would be prior to any renovations made to the property. Current Assessed Value $979,100 County Opinion $766,500 Time of Hearin 1:32 PM Appellant Opinion $650,000 County Representative Bill Hiltbold Board Decision $766,500 Evidence submitted by the appellant: • 3 photos of subject property. Evidence submitted by the county representative: • Orange County Board of Equalization and Review summary stating the subject property is a single-family detached residence. A whole house renovation and deck addition costing $497,000 was finished and the property reassessed in May of 2022. Corrections and adjustments: ■ Corrected sketch from plans provided by appellant. Basement area is changed from finished to unfinished. ■ Compared to grades of comparable properties in the neighborhood,A+80 is excessive and is changed to A+10. ■ Effective year built is set to 2017 since the home is in new condition since the renovation. Appellant's opinion of value: $650,000 Current assessed value: $979,100 Proposed assessed value: $766,500 • One photo of subject property. • Property record cards indicating before and after changes and values. • Copy of house plans. Motion of the Board To accept the County's revised value of$766,500 Made the motion Barbara Levine Seconded the motion Tony Blake DocuSign Envelope ID: DE727091-9374-4360-9961-D2D299392B8E Voted For Leon Meyers Voted Against Property Identification: Property Owner Lona Foutz Appellant if different) Property Address 1527 US 15 501 S Parcel ID or Abstract 9777914019 Statement of Appeal: Requested change in value based on the dilapidated condition of the home and that it has been abandoned for more than twenty years. Current Assessed Value $33,700 County Opinion $33,700 Time of Hearin 1:37 PM Appellant Opinion $27,000 County Representative Bill Hiltbold Board Decision $33,700 Evidence submitted by the appellant: • No evidence provided. Evidence submitted by the county representative: • Orange County Board of Equalization and Review summary providing a statement from the appellant that the house has been abandoned for more than twenty years,is unlivable and is boarded up. Corrections and adjustments: ■ Appraiser measured and corrected the sketch to reflect 800 square feet of former living area. ■ Changed bath count from 0 to 1. ■ The building was already 100%depreciated with a value of$0. ■ No evidence was submitted to support a change in the land valuation. Appellant's opinion of value: $27,000 Current assessed value: $33,700 Proposed assessed value: $33,700(unchanged) • One photo of subject property. • Property record cards indicating before and after changes and values. • Copy of statement provided by appellant in Spatialest. Motion of the Board To accept the County's recommendation of no change in value Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against DocuSign Envelope ID: DE727091-9374-4360-9961-D2D299392B8E Property Identification: Property Owner Louise Bennett Appellant(if different) Property Address 1531 US 15 501 S Parcel ID or Abstract 9777904902 Statement of Appeal: Requested change in value based on the dilapidated condition of the home. Current Assessed Value $136,500 County Opinion $135,900 Time of Hearin 1:40 PM Appellant Opinion $117,800 County Representative Bill Hiltbold Board Decision $135,900 Evidence submitted by the appellant: • No evidence provided. Evidence submitted by the county representative: • Orange County Board of Equalization and Review summary providing a statement from the appellant that the roof over the laundry room is sagging and leaking. The floor throughout the house is soft and rotted. Siding is falling off and some outside walls have no insulation. A mechanical contractor has said the ductwork is leaking and should be replaced. Corrections and adjustments: ■ The appraiser measured the home and corrected the sketch. ■ The home is presently graded D+10 with an effective year built of 1963. The appraiser proposes setting the effective year built back to the actual year built of 1960. ■ The appraiser changed floor cover to carpet,heat to combination heat/air,bedrooms from 2 to 3. ■ 2 storage buildings were measured and added to the yard items. Appellant's opinion of value: $117,800 Current assessed value: $136,500 Proposed assessed value: $135,900 • One photo of subject property • Property record cards indicating before and after changes and values. • Copy of statement provided by appellant in Spatialest. Motion of the Board To accept the Count 's revised value of$135,900 Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Leon Meyers Voted Against DocuSign Envelope ID: DE727091-9374-4360-9961-D2D299392B8E Property Identification: PropertyOwner Grace Hill Church,Inc Appellant(if different) Property Address 515 Meadowlands Drive Parcel ID or Abstract 19874719144 Statement of Appeal: Appealing the County's denial of the 2023 Application for Property Tax Exemption or Exclusion. It is being requested that the exemption be considered for the portion of the property that is being used for religious purposes by the non-profit, Grace Hill Church, Inc. Current Assessed Value $1,092,400 County Opinion Taxable amount of$644,750 (Exemption for 6,000 square feet of building only) Time of Hearing 1:44 PM Appellant Opinion Exemption requested for 6,000 square feet of the building AND the parking lot County Representative Shavonda Board Decision Taxable amount of$644,750 McLean (Exemption for 6,000 square feet of building only) Evidence submitted by the appellant: • Letter to serve as a formal written request for an appeal in response to denial of exemption. Evidence submitted by the county representative: • Orange County Board of Equalization and Review summary: Orange County would like to make a recommendation to adjust the taxable amount from$1,092,400 to$644,750. The adjustment amount includes the exemption amount for 6,000 square feet of the building. The taxable amount is based off 6,000 square feet leased to E&W Electric,Inc.,the land, and the paving/parking lot. • Letter confirming appeal was received and will be heard on June 6, 2023. • Property Tax Exemption denial letter. • 2023 application for property exemption or exclusion. • Property record card for Parcel 9874719144. • Commercial lease agreement with E&W Electrical,Inc. Motion of the Board To accept County's recommendation to adjust the taxable amount to $644,750 Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against DocuSign Envelope ID: DE727091-9374-4360-9961-D2D299392B8E Property Identification: PropertyOwner Daniel R.Moran Appellant(if different) Property Address 1605 Tallyho Trail Parcel ID or Abstract 19870520567 Statement of Appeal: Requested change in value based on the home being unlike other homes in the area and not having heating and air conditioning. Current Assessed Value $354,500 County Opinion $321,400 Time of Hearin 1:49 PM Appellant Opinion $250,000 County Representative Kelly Wells Board Decision $321,400 Evidence submitted by the appellant: • 1 photo of subject property. Evidence submitted by the county representative: • Orange County Board of Equalization and Review summary stating the subject property is a single family log home built in 1984 with 2,448 square feet located at 1605 Tallyho Trail, Chapel Hill. The current assessed value is $354,500. The appeal is based on the home being unlike other homes in the area and not having heating and air conditioning. The appellant's opinion of value is $250,000. There have been no renovations done to the house, only maintenance and upkeep. After a site visit was conducted on May 19,2023 and further review of the property,the County recommends correcting the heat type to"none"and 0%A/C,reducing the effective year built of the house from 2002 to 1992, and removing the dilapidated metal shed from the property record. These changes would result in a reduction in value from$354,500 to $321,400. • Property record cards indicating before and after changes and values. • Arial view of Parcel 9870520567. • 8 photos of subject property. Motion of the Board To accept the County's revised value of$321,400 Made the motion Barbara Levine Seconded the motion Tony Blake DocuSign Envelope ID: DE727091-9374-4360-9961-D2D299392B8E Voted For Leon Meyers Voted Against Property Identification: Property Owner Maureen Claire Hayes Appellant(if different) Property Address 131 Cireadian Way Parcel ID or Abstract 9779065174 Statement of Appeal: Appealing the County's 2022 Tax Relief denial based on appellant's income. Current Assessed Value N/A County Opinion Deny exclusion Time of Hearin 1:57 PM Appellant Opinion Grant exclusion County Representative Shavonda Board Decision Deny exclusion McLean Evidence submitted by the appellant: • Letter from appellant requesting untimely appeal be heard by Board of Equalization and Review. • Letter from appellant requesting that her application for 2022 Tax Relief be reconsidered for approval. Evidence submitted by the county representative: • Orange County Board of Equalization and Review summary: this property was denied homestead exemption for 2022 due to income exceeding the allowed amount of$31,900. Qualifications: 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 year. ■ Must have owned and occupied permanent residence on or before January 1 of current year. ■ 2021 income cannot exceed$31,900. • Letter confirming appeal was received and will be heard on June 6,2023. • Property Tax Exemption denial letter. • 2022 application for property exemption or exclusion. • Copy of 2021 tax return. Motion of the Board To hear untimely appeal Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers DocuSign Envelope ID: DE727091-9374-4360-9961-D2D299392B8E Voted Against Motion of the Board To deny exclusion due to appellant's income exceeding$31,900 limit Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against Property Identification: Property Owner Kai M. Chan Appellant(if different) Property Address 104 Adelaide Walters St. I Parcel ID or Abstract 19799568236 Statement of Appeal: Appealing the County's decision to remove appellant from the Property Tax Relief program for 2023 based on appellant's income. Current Assessed Value N/A County Opinion Deny exclusion Time of Hearin 2:18 PM Appellant Opinion Grant exclusion County Representative Shavonda Board Decision Deny exclusion McLean Evidence submitted by the appellant: • Letter to serve as a formal written request for an appeal in response to the removal of the appellant from the Property Tax Relief program for 2023. Evidence submitted by the county representative: • Orange County Board of Equalization and Review summary: in January the owners received an audit for 2023. The updated information provided proves the appellant's income exceeds the allowed amount of$33,800 to qualify for the Property Tax Relief Program. Qualifications: 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 year. ■ Must have owned and occupied permanent residence on or before January 1 of current year. ■ 2022 income cannot exceed$33,800. • Letter confirming appeal was received and will be heard on June 6,2023. • Property Tax Exemption removal letter. • 2023 Property Tax Relief Audit Questionnaire. • Copy of driver's license. 0 Copy of 2022 tax return. DocuSign Envelope ID: DE727091-9374-4360-9961-D2D299392B8E Motion of the Board To deny exclusion due to appellant's income exceeding$33,800 limit Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against Property Identification: Property Owner Rose Staley Ogu Appellant(if different) Property Address 2320 Neville Road Parcel ID or Abstract 9768081032 Statement of Appeal: Requested change in value based on the dilapidated condition of the home. Current Assessed Value $265,500 County Opinion $189,200 Time of Hearin 2:45 PM Appellant Opinion $150,000 County Representative Bill Hiltbold Board Decision $189,200 Evidence submitted by the appellant: • No evidence provided. Evidence submitted by the county representative: • Orange County Board of Equalization and Review summary providing a statement from the appellant that the roof is leaking causing mold over the foyer and hallway. The bathroom floor is weak and rotted. Cabinets and the ceiling over the stove are charred from a kitchen fire. The back deck is rotted and overgrown with vines. Corrections and adjustments: • Appraiser measured the outside of the home and found the existing sketch to be correct at 1,363 square feet of finished area. • Changed the condition of the house from Average to Fair and added 40%physical depreciation bringing the total depreciation to 58%. Appellant's opinion of value: $150,000 Current assessed value: $265,500 Proposed assessed value: $189,200 • 2 photos of subject property. • Property record cards indicating before and after changes and values. 0 Copy of statement provided by appellant in Spatialest. DocuSign Envelope ID: DE727091-9374-4360-9961-D2D299392B8E Motion of the Board To accept the County's revised value of$189,200 Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against Chair of the bd;signed by: Leon Meyers riom e 6/15/2023 Recording Secre ^�ocuSig�edyby: Jennifer Rigsbee `� '"' ��S�u, /15/2023