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Home My WebLink About2023-06-20 BOER MINUTES DocuSign Envelope ID:813BC260-D8A5-42EF-A538-10B28E51F8B3 MINUTES Orange County Board of Equalization and Review Meeting Held on June 20, 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 No Orange County Staff in attendance: Tax Administrator Nancy Freeman Business Officer Leslie Wilcox Office Assistant Jennifer Rigsbee Deputy Tax Assessor Chad Phillips Chief Appraiser Kelly Wells Appraiser Louise Benson-Lochner Appraiser Bill Hiltbold Appraiser Heidi Whetzel Staff Attorney Morgan Pierce Meeting Schedule: Time PIN or Abstract Appellant Appeared Appeal Type 12:59 PM 9823348591 Michael Ross for Teresa Ross Yes Value 1:07 PM 0806108702 Lisa P.Vogel Yes Value 1:21 PM 9854371750 Wallace Kent and Margaret Murray Yes Value 1:46 PM 9832070488 Steven Wilson Binkley No Value 2:01 PM 9778297122 Megan F. Plenge No Value 2:03 PM 9874077669 Todd and Elisabeth Morrell Yes Value 2:45 PM 9757902533 WITHDRAWN-Lynn Linville Lauritano No Value Time By Meeting called to order 12:58 PM Leon Meyers Meeting adjourned 2:13 PM Leon Meyers DocuSign Envelope ID:813BC260-D8A5-42EF-A538-10B28E51F8B3 Property Identification: Property Owner Teresa Ross Appellant(if different) IMichael Ross Property Address 8615 Hebron Church Road Parcel ID or Abstract 19823348591 Statement of Appeal: Requested the value be reduced based on the condition of the home, it is currently uninhabitable. Current Assessed Value $310,100 County Opinion $156,400 Time of Hearing 12:59 PM Appellant Opinion Not provided County Representative Louise Benson-Lochner Board Decision $156,400 Evidence submitted by the appellant: • Upon a visit to the tax office,the appellant expressed that the home is uninhabitable.This is due to an occupant that took it upon themselves to gut the interior of the home.The appellant would like an adjustment to the assessed value that would reflect the current condition of the home. Evidence submitted by the county representative: • A site visit was made to the property on June 9, 2023.The exterior of the home is brick. Typical depreciation was noted of the exterior for 1976 construction. The rear deck is aged with some warped boards.The interior of the home is completely gutted with walls removed, flooring removed and some ceiling damage.The utilities are questionable due to some water leaks and septic tank lid removal.The heating and air conditioning systems appear to have been damaged.The fireplaces are inoperable due to safety hazards. The condition of the subject home does warrant reduction. The County proposes the following changes: ■ Reducing the Homesite Grade from Good to Average ■ Reducing the Depreciation for Physical Condition from Average to Poor. ■ Adding a Special Depreciation for Physical Condition of 50%. The proposed changes would result in a revised value of$156,400. • Property record cards indicating before and after changes and values. • Ten photos of subject property. • GIS map of subject property. Motion of the Board To accept the County's revised value of$156,400 Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against DocuSign Envelope ID:813BC260-D8A5-42EF-A538-10B28E51F8B3 Property Identification: Property Owner Lisa P.Vogel Appellant(if different) Property Address 6009 St. Mary's Road Parcel ID or Abstract 0806108702 Statement of Appeal: Requested that the finished square footage be adjusted, and the value be reduced accordingly. Current Assessed Value $572,300 County Opinion $539,400 Time of Hearing 1:07 PM Appellant Opinion $570,000 County Representative Heidi Whetzel Board Decision $539,400 Evidence submitted by the appellant: • Heidi Whetzel, Orange Co.Tax appraiser measured the interior of my house.The basement has a finished room (livable space) and two storage areas (unlivable). I am asking that the total living area be adjusted down to 3,256 square feet as measured by Ms. Whetzel. Ms. Whetzel took photos of the basement spaces as supporting documentation. • The appellant provided three photos of the basement to the board members at the meeting. Evidence submitted by the county representative: • A site visit was conducted on 5/16/2023. Upon review, it was discovered that the basement is finished with drywall, painted concrete flooring, and a hung ceiling. One of the basement rooms has an elevated floor that slopes upward towards the front of the home.The top story of the home has two bedrooms and a bathroom that is currently listed as a finished attic. It was also discovered that the home is listed as a 1 story and should be listed as a 1.25 story. The following corrections are recommended: ■ Adding 5% adjustment for functional obsolescence in finished basement. ■ Changing the ATTF to US30/MA/BSFN. ■ Changing the ATTF to US50/MA/MSRY. ■ Changing the story count from 1 story to 1.25. ■ Increasing effective year built from 1999 to 2004 due to interior remodeling. The proposed changes would result in a revised value of$539,400. • Property record cards indicating before and after changes and values. • Eight photos of subject property. Motion of the Board To accept the County's revised value of$539,400 Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Leon Meyers Voted Against DocuSign Envelope ID:813BC260-D8A5-42EF-A538-10B28E51F8B3 Property Identification: Property Owner Wallace Kent and Margaret Murray Appellant(if different) Property Address 2912 Gym Road Parcel ID or Abstract 9854371750 Statement of Appeal: Requested the value be reduced based on the condition of the home, it is currently uninhabitable. Current Assessed Value $160,200 County Opinion $120,800 Time of Hearing 1:21 PM Appellant Opinion $124,000 County Representative Louise Benson-Lochner Board Decision $120,800 Evidence submitted by the appellant: • The appeal dated April 10, 2023,states the home is condemned due to gray water disposal in the pasture. During a phone conversation the appellant also explained that the home had suffered deferred maintenance and was physically uninhabitable. Per the appellant, the value of the property solely lies in the land. Evidence submitted by the county representative: • A site visit was made to the property.There is roof damage,flooring damage and general interior disarray.The home does have deferred maintenance and is uninhabitable. The assessed value of the home does warrant reduction. The County's proposed changes: ■ Reducing the Physical Condition from Average (41%)to Poor 64%. ■ Adding a Special Depreciation for Physical from none to 35%. ■ Adding a 288 square foot shed, as also noted by appellant, for$3,400. ■ No change to be made concerning the age of the home from 1951 to 1914, per the appellant. No proof of age was submitted by the appellant for this change. The proposed changes would result in a revised value of$120,800. • Property record cards indicating before and after changes and values. • Eight photos of subject property. • GIS map of subject property. Motion of the Board To accept the County's revised value of$120,800 Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against DocuSign Envelope ID:813BC260-D8A5-42EF-A538-10B28E51F8B3 Property Identification: Property Owner Steven Wilson Binkley Appellant(if different) Property Address 4802 Mt.Willing Road Parcel ID or Abstract 9832070488 Statement of Appeal: Requested the value be reduced based on the condition of the home, it is currently uninhabitable. Current Assessed Value $89,400 County Opinion $76,400 Time of Hearing 1:46 PM Appellant Opinion $44,000 County Representative Heidi Whetzel Board Decision $76,400 Evidence submitted by the appellant: • The appellant states that the house on the property is not livable or repairable. • The foundation is cracked from one end wall to the other, all the way through the long axis of the structure. Gaps in some places are 3 inches wide.The house will have to be demolished. The house is a debt rather than an asset. Evidence submitted by the county representative: • A site visit was conducted on 4-28-2023. It was discovered that the structure is uninhabitable. The roof has holes in it which has caused interior damage to the ceiling.The floors are falling in and unsafe to walk on and the bathroom is not functioning.The shape of the parcel also prohibits anything from being built on the rear end of the property. After reviewing the County recommends the following changes: ■ Adding 90%additional physical depreciation. ■ Adding 20%functional obsolescence. ■ Changing the grade from an E+05 to a C. ■ Adding a -10%adjustment for the shape of the land. The proposed changes would result in a revised value of$76,400. • Property record cards indicating before and after changes and values. • Six photos of subject property. • GIS map of subject property. Motion of the Board To accept the County's revised value of$76,400 Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Leon Meyers Voted Against DocuSign Envelope ID:813BC260-D8A5-42EF-A538-10B28E51F8B3 Property Identification: Property Owner Megan F. Plenge Appellant(if different) Property Address 101 Mary Street Parcel ID or Abstract 19778297122 Statement of Appeal: Requested that the basement area be changed to reflect that it is an unfinished space and adjust the value accordingly. Current Assessed Value $442,800 County Opinion $422,900 Time of Hearing 2:01 PM Appellant Opinion Not provided County Representative Bill Hiltbold Board Decision $422,900 Evidence submitted by the appellant: • Current tax records show some finished basement area, in fact all the basement is unfinished. Evidence submitted by the county representative: • The appraiser walked through the basement and saw it was all unfinished.The 428 square feet of finished basement was removed from the sketch and the entire basement was labeled as unfinished. There is a patio adjoining the house and another in the yard that are not on current records. The sketch and yard items were corrected to reflect these findings. The house has no functioning fireplaces today, both were removed from tax records. No change to grade or effective year built. The proposed changes would result in a revised value of$422,900. • One photo of subject property. • Completed 2023 Formal Appeal Form • Property record cards indicating before and after changes and values. Motion of the Board To accept the County's revised value of$422,900 Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Leon Meyers Voted Against DocuSign Envelope ID:813BC260-D8A5-42EF-A538-10B28E51F8B3 Property Identification: Property Owner Todd and Elisabeth Morrell Appellant(if different) Property Address 115 E. Queen Street Parcel ID or Abstract 9874077669 Statement of Appeal: Requested a change in the grade and value of the home based on neighboring homes that are comparable. Current Assessed Value $840,500 County Opinion $608,300 Time of Hearing 2:03 PM Appellant Opinion $540,772 County Representative Louise Benson-Lochner Board Decision $608,300 Evidence submitted by the appellant: • Appellant provided information noting that the grades of neighboring homes were not being graded uniformly or equitably. Appellant home at 115 E Queen Street is graded at AA+80 while 103 E Queen Street is A+35 and 117 E Queen Street is A+80. Evidence submitted by the county re resentative: • A site visit was made to the property on June 9, 2023. A neighborhood review revealed it is a historical neighborhood with the subject home being typical of the neighborhood. After reviewing on-line sales data and photos for 103, 117 and 115 E Queen Street,the improvements/grades of the homes are somewhat similar with the most similar to the subject being 117 E Queen Street with a grade of A+80 by Orange County. The independent appraisal of$600,000 appears to be accurate when compared to the sales information of 117 E Queen St. It sold for$590,000 in June 2016. All homes are in the relatively same condition and size. The grade of the subject home does warrant reduction. The County's proposed changes: ■ Reducing the Grade from AA+30 to A+80. ■ Eliminate the existing land influence for size of+15%, based on equity for the neighboring properties. The proposed changes would result in a revised value of$608,300. • Property record cards indicating before and after changes and values. • Six photos of subject property. • GIS map of subject property. Motion of the Board To accept the County's revised value of$608,300 Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against DocuSign Envelope ID:813BC260-D8A5-42EF-A538-10B28E51 F8B3 Chair of the udLsigned by: Leon Meyers _.._-_ /22/2023 Recording Secre 'cuSigned by: Jennifer Ri gsbee ��(u' Ott. 6/22/2023