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Home My WebLink About2023-06-22 BOER MINUTES DocuSign Envelope ID:9721F3C3-77E4-4649-B2A6-77F80699FDOB MINUTES Orange County Board of Equalization and Review Meeting Held on June 22, 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 Real Property Appraisal Manager Roger Gunn Appraiser Bill Hiltbold Staff Attorney Morgan Pierce Meeting Schedule: Time PIN or Abstract Appellant Appeared Appeal Type 2:00 PM 1 9788696255 Jonathan C.Schooler No Value 2:15 PM 9832006962 Starberry Farms LLC No Compromise of listing penalty 2:20 PM 9831097617 Mark E. Berly No Compromise of listing penalty Time By Meeting called to order 2:00 PM Leon Meyers Meeting adjourned 2:35 PM Leon Meyers Related meeting notes: • The Board discussed and scheduled post adjournment meetings. The following meetings were scheduled: ■ August 8, 2023, 1:00 PM (Commercial appeals day) ■ August 9, 2023, 1:00 PM ■ September 14, 2023, 1:00 PM DocuSign Envelope ID:9721F3C3-77E4-4649-B2A6-77F80699FDOB • Leon Meyers made a motion to adjourn the 2023 Board from accepting new appeals at 2:34 PM. Barbara Levine seconded the motion. Property Identification: Property Owner Jonathan C. Schoolar Appellant(if different) Property Address 204 Glenburnie Street Parcel ID or Abstract 19788696255 Statement of Appeal: Request to correct the square footage of the finished area of the home and adjust the value accordingly. Current Assessed Value $2,285,700 County Opinion $2,154,500 Time of Hearing 2:00 PM Appellant Opinion $2,100,000 County Representative Bill Hiltbold Board Decision $2,154,500 Evidence submitted by the appellant: • The finished area calculation provided by the contractor who managed the 2021 remodel is 4,973 square feet versus 5,510 square feet listed on the current tax record. Evidence submitted by the county representative: • A site visit was conducted on June 15, 2023 to measure the finished basement and the third floor and to correct the main house sketch based on findings.The front wall extends flush to the right corner of the building, a small balcony has been enclosed, and the deck is slightly larger than the current sketch.These corrections bring the finished area of the main house to 4,896 square feet.The fireplace chimney was closed with the renovation and the fireplace was removed from the tax record. The garage is a 24 x 35.The sketch was rotated to orient the long side of the front. The apartment is labeled as a living area over the garage and left unchanged. The proposed changes would result in a revised value of$2,154,500. • Two photos of the subject property. • Property record cards indicating before and after changes and values. �• Comparable sales report. — Motion of the Board To accept the County's revised value of$2,154,500 Made the motion Barbara Levine Seconded the motion Tony Blake Voted For DocuSign Envelope ID:9721 F3C3-77E4-4649-B2A6-77F80699FDOB Voted Against Leon Meyers recused himself from this case because of his professional relationship with the appellant Property Identification: Property Owner Starberry Farms LLC Appellant (if different) Property Address 204 Starberry Lane Parcel ID or Abstract 9832006962 Statement of Appeal: Request for compromise of taxes in the amount of$5,498.62 of listing penalties as a result of failure to list improvements on subject property. Current Assessed Value N/A County Opinion Statutory listing penalties applied to tax bills Time of Hearing 2:15 PM Appellant Opinion Request compromise of taxes totaling$5,498.62 in listing penalties County Representative Roger Gunn Board Decision Deny the request to compromise taxes Evidence submitted by the appellant: • In 2018 we procured property in Orange County, NC to start our farm Starberry Acres, as part of this process we invested in multiple improvements to the property. During this period,we engaged with the local permitting and tax office to help ensure we were in compliance with all applicable laws and regulations. We had made the erroneous assumption that during this process the improvements would be listed with the tax office.This was a mistake, and we now understand that we should have filled out additional forms to get the improvements properly listed with the Orange County Tax Office. Understanding that ignorance is not a defense I do want to emphasize we in no way were we trying to break any laws or regulations, we are just first time farm owners, so all of this is new to us. We humbly ask to have the late penalties waived and we will get the taxes caught up immediately. Evidence submitted by the county representative: • On January 9, 2023, a discovery was issued for failure to list improvements to subject property for 2019 through 2022 tax years. Upon no exception being filed for the discovery, discovery bills were issued on February 22, 2023,for the 2019 through 2022 tax years,which included listing penalties for each year as follows: ■ 2022 $576.60 ■ 2021 $1,124.49 ■ 2020$1,627.51 ■ 2019$2,170.02 DocuSign Envelope ID:9721F3C3-77E4-4649-B2A6-77F80699FDOB Total = $5,498.62 • Emailed request for compromise from appellant • Discovery Bill Letter • Discovery Bills • Notice of Discovery • Property record cards reflecting discovery values • GS 105-312 Discovered property; appraisal; penalty L• Board of County Commissioners Policy Statement regarding compromise authority Motion of the Board To deny the request to compromise taxes in the amount of$5,498.62 Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Leon Meyers Voted Against Property Identification: Property Owner Mark E. Berly Appellant(if different) Property Address 222 Starberry Lane Parcel ID or Abstract 9831097617 Statement of Appeal: Request for compromise of taxes in the amount of$827.53 of listing penalties as a result of failure to list improvements on subject property. Current Assessed Value N/A County Opinion Statutory listing penalties applied to tax bills Time of Hearing 2:20 PM Appellant Opinion Request compromise of taxes totaling$827.53 in listing penalties County Representative Roger Gunn Board Decision Deny the request to compromise taxes Evidence submitted by the appellant: • In 2018 we procured property in Orange County, NC to start our farm Starberry Acres, as part of this process we invested in multiple improvements to the property. During this period, we engaged with the local permitting and tax office to help ensure we were in compliance with all applicable laws and regulations. We had made the erroneous assumption that during this process the improvements would be listed with the tax office. This was a mistake, and we now understand that we should have filled out additional forms to get the improvements properly listed with the Orange County Tax Office. Understanding that ignorance is not a defense I do want to emphasize we in no way were we trying to break any laws or regulations, we are just first time farm owners, so all of this is new to us. We humbly ask to have the late penalties waived and we will get the taxes caught up immediately. DocuSign Envelope ID:9721F3C3-77E4-4649-B2A6-77F80699FDOB Evidence submitted by the county representative: • On January 9, 2023, a discovery was issued for failure to list improvements to subject property for 2019 through 2022 tax years. Upon no exception being filed for the discovery, discovery bills were issued on February 22, 2023,for the 2019 through 2022 tax years, which included listing penalties for each year as follows: ■ 2022 $95.72 ■ 2021 $186.68 ■ 2020$233.63 ■ 2019 $311.50 Total = $827.53 • Emailed request for compromise from appellant • Discovery Bill Letter • Discovery Bills • Notice of Discovery • Property record cards reflecting discovery values • GS 105-312 Discovered property; appraisal; penalty L• Board of County Commissioners Policy Statement regarding compromise authority Motion of the Board To deny the request to compromise taxes in the amount of$827.53 Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Leon Meyers Voted Against Chair of the 16d;signed by: Leon Meyers mmm 6/27/2023 Recording Secre bcuSigneedd by: Jennifer Rigsbee �LUAAA 6/27/2023