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Home My WebLink About2023-08-08 BOER MINUTES DocuSign Envelope ID:3058D1 F5-C407-48B0-BD2C-75F68D5B554B MINUTES Orange County Board of Equalization and Review Meeting held on August 8, 2023 Board Members in attendance: Chair of the Board Leon Meyers No Regular Member Tony Blake Yes Regular Member Barbara Levine Yes Alternate Member Hunter Beattie Yes Alternate Member Shannon Julian No Alternate Member Joy Mercer No Alternate Member Sarojini Salvi No Orange County Staff in attendance: Tax Administrator Nancy Freeman Office Assistant Jennifer Rigsbee Real Property Appraisal Manager Roger Gunn Chief Appraiser Kelly Wells Personal Property Appraisal Manager Kandice Wright Appraiser Shavonda McLean Staff Attorney Morgan Pierce Meeting Schedule: Time PIN or Abstract Appellant Appeared Appeal Type 1:03 PM 9870644659 Romona Morrow Yes Denial of Exclusion 1:14 PM 9758010809 Terrells Creek Baptist Church No Untimely Application 1:16 PM 9873279109 Lue Vang No Untimely Application 1:18 PM 9865636645 Nathan Johnson No Untimely Application 1:19 PM 9844685913 Daniel Lee Knowles No Untimely Application 1:20 PM 9864866750 Mary Alberter No Untimely Application 1:22 PM 9891222013 Suzanne Sauter No Untimely Application 1:24 PM 9865394070 Jennifer Hecht-Campbell No Untimely Application 1:25 PM 9835445140 Peggy Burnette No Untimely Application 1:26 PM 9872423009 Carolyn Blackwood No Untimely Application 1:27 PM 9864564711 Hattie Clark No Untimely Application 1:30 PM 9842934778 Beatrice Whitmore No Untimely Application 1:31 PM 9855663175L1 Charles King No Untimely Application 1:32 PM 9890605507.161 Joan Kachel No Untimely Application 1:33 PM 9788043027 Virginia Barbee No Untimely Application 1:34 PM 9880564638 Shieh Ting Kuo No Value 1:39 PM 9799220641 RRPV University Chapel Hill No Value LP DocuSign Envelope ID:3058D1 F5-C407-48B0-BD2C-75F68D5B554B Time By Meeting called to order 1:02 PM Barbara Levine Meeting adjourned 1:41 PM Barbara Levine Related meeting notes: Leon Meyers, Chair of the Board, was unavailable for the meeting on August 8, 2023. Barbara Levine will be filling in as the Chair of the Board for this meeting. Property Identification: Property Owner Romona Morrow Appellant(if different) Property Address 107 Gracie Circle I Parcel ID or Abstract 19870644659 Statement of Appeal: Request that the county take into consideration that the income the appellant receives from her deceased mother's pension is divided and distributed four ways(with siblings). The appellant only retains '/4 of the total amount distributed from the pension. Current Assessed Value County Opinion Deny Exclusion Time of Hearin 1:03 PM Appellant Opinion Grant Exclusion County Representative Shavonda Board Decision Grant Exclusion McLean Evidence submitted by the appellant: • The income received from the appellant's deceased mother's pension is $6,827.88 a year. The amount is split 4 ways (appellant and 3 siblings). The appellant's personal pension is $13,927.12 and social security is$13,349.00 annually. • Signed and notarized documents from the appellant's three siblings stating that they each received$1500 in 2022 as their portion of their deceased mother's pension from the appellant. Evidence submitted by the county representative: • This property was denied the Homestead Exclusion for 2023 due to income exceeding the allowed amount of$33,800. 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. DocuSign Envelope ID:3058D1 F5-C407-48B0-BD2C-75F68D5B554B Motion of the Board To grant the Homestead Exclusion for 2023 Made the motion Barbara Levine Seconded the motion Hunter Beattie Voted For Tony Blake Voted Against Property Identification: Property Owner Terrells Creek Baptist Appellant(if different) Church Property Address 3419 Old Greensboro Rd. Parcel ID or Abstract 9758010809 Statement of Appeal: Request to accept the late application for exemption. Current Assessed Value County Opinion Accept Untimely Application Time of Hearin 1:14 PM Appellant Opinion Accept Untimely Application County Representative Shavonda Board Decision Accept Untimely Application McLean Evidence submitted by the appellant: • The current board members were unaware that the recent change in property(acreage gifted to the church which resulted in a merge) and new Parcel Identification Number being assigned would require a new application for exemption. Evidence submitted by the county representative: • Application for exemption was received late. Appellant meets qualifications for religious purposes exemption. Motion of the Board To accept untimely application for exemption Made the motion Tony Blake Seconded the motion Hunter Beattie Voted For Barbara Levine Voted Against Property Identification: Property Owner Lue Vang Appellant(if different) Property Address 210 Aurora Rd. Parcel ID or Abstract 9873279109 Statement of Appeal: Request to accept the late application for exemption. DocuSign Envelope ID:3058D1 F5-C407-48B0-BD2C-75F68D5B554B Current Assessed Value County Opinion Accept Untimely Application Time of Hearin 1:16 PM Appellant Opinion Accept Untimely Application County Representative Shavonda Board Decision Accept Untimely Application McLean Evidence submitted by the appellant: • The Veterans Affair rated my disability at 100% and considered it to be a temporary condition. I had to be reevaluated every few years in which the results remained the same. My result were updated to 100%permanently and totally disabled at my last reevaluation in December 2022. The rating letter did not state this very clearly. I only recently discovered this change. Evidence submitted by the county representative: • Application for exemption was received late. Appellant meets qualifications for disabled veteran exemption. Motion of the Board To accept untimely application for exemption Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Hunter Beattie Voted Against Property Identification: Property Owner Nathan Johnson Appellant(if different) Property Address 609 Wildaro Court Parcel ID or Abstract 19865636645 Statement of Appeal: Request to accept the late application for exemption. Current Assessed Value County Opinion Accept Untimely Application Time of Hearin 1:18 PM Appellant Opinion Accept Untimely Application County Representative Shavonda Board Decision Accept Untimely Application McLean Evidence submitted by the appellant: • Appellant was unaware that this exemption was available to him. Evidence submitted by the county representative:_ • Application for exemption was received late. Appellant meets qualifications for disabled DocuSign Envelope ID:3058D1 F5-C407-48B0-BD2C-75F68D5B554B veteran exemption. Motion of the Board To accept untimely application for exemption Made the motion Tony Blake Seconded the motion Hunter Beattie Voted For Barbara Levine Voted Against Property Identification: Property Owner Daniel Lee Knowles Appellant(if different) Property Address 105 Glenwick Lane Parcel ID or Abstract 19844685913 Statement of Appeal: Request to accept the late application for exemption. Current Assessed Value CountV Opinion Accept Untimely Application Time of Hearing 1:19 PM Appellant O inion Acce t Untimely Application County Representative Shavonda Board Decision Accept Untimely Application McLean Evidence submitted by the appellant: • Appellant has been waiting for an Orange County VSO to approve his disability application. Orange County currently does not have a VSO,the appellant was informed in June that he could have this form completed by the VSO in Alamance County. Evidence submitted by the county representative: • Application for exemption was received late. Appellant meets qualifications for disabled veteran exemption. Motion of the Board To accept untimely application for exemption Made the motion Hunter Beattie Seconded the motion Barbara Levine Voted For Tony Blake Voted Against Property Identification: Property Owner Mary Alberter Appellant(if different) Property Address 117 N. Hassel Street Parcel ID or Abstract 19864866750 DocuSign Envelope ID:3058D1 F5-C407-48B0-BD2C-75F68D5B554B Statement of Appeal: Request to accept the late application for exemption. Current Assessed Value County Opinion Accept Untimely Application Time of Hearing 1:20 PM Appellant Opinion Accept Untimely Application County Representative Shavonda Board Decision Accept Untimely Application McLean Evidence submitted by the appellant: • Appellant was unaware of the program until she received a flyer in the mail in June. Evidence submitted by the county representative: • Application for exemption was received late. Appellant meets qualifications for elderly or disabled exemption. Motion of the Board To accept untimely application for exemption Made the motion Tony Blake Seconded the motion Hunter Beattie Voted For Barbara Levine Voted Against Property Identification: Property Owner Suzanne Sauter Appellant(if different) Property Address 1 109 Mimosa Drive Parcel ID or Abstract 19891222013 Statement of Appeal: Request to accept the late application for exemption. Current Assessed Value County Opinion Accept Untimely Application Time of Hearin 1:22 PM Appellant Opinion Accept Untimely Application County Representative Shavonda Board Decision Accept Untimely Application McLean Evidence submitted by the appellant: • Appellant was unable to get her application completed and submitted in a timely manner due to multiple health issues and procedures she has encountered in 2023. Evidence submitted by the county representative: DocuSign Envelope ID:3058D1 F5-C407-48B0-BD2C-75F68D5B554B • Application for exemption was received late. Appellant meets qualifications for elderly or disabled exemption. Motion of the Board To accept untimely application for exemption Made the motion Hunter Beattie Seconded the motion Tony Blake Voted For Barbara Levine Voted Against Property Identification: Property Owner Jennifer Hecht-Campbell Appellant(if different) Property Address 2216 Frank Perry Road Parcel ID or Abstract 19865394070 Statement of Appeal: Request to accept the late application for exemption. Current Assessed Value County Opinion Accept Untimely Application Time of Hearing 1:24 PM Appellant Opinion Accept Untimely Application County Representative Shavonda Board Decision Accept Untimely Application McLean Evidence submitted by the appellant: • Appellant was recently informed of this assistance program by a Tax Office employee. Evidence submitted by the county representative: • Application for exemption was received late. Appellant meets qualifications for elderly or disabled exemption. Motion of the Board To accept untimely application for exemption Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Hunter Beattie Voted Against Property Identification: Eroperty Owner Peggy Burnette Appellant(if different) Property Address 619 Lancaster Road Parcel ID or Abstract 19835445140 DocuSign Envelope ID:3058D1 F5-C407-48B0-BD2C-75F68D5B554B Statement of Appeal: Request to accept the late application for exemption. Current Assessed Value County Opinion Accept Untimely Application Time of Hearin 1:25 PM Appellant Opinion Accept Untimely Application County Representative Shavonda Board Decision Accept Untimely Application McLean Evidence submitted by the appellant: • Appellant's spouse passed away several years ago which resulted in a decrease in her household income. She was recently made aware of this assistance program. Evidence submitted by the county representative: • Application for exemption was received late. Appellant meets qualifications for elderly or disabled exemption. Motion of the Board To accept untimely application for exemption Made the motion Barbara Levine Seconded the motion Hunter Beattie Voted For Tony Blake Voted Against Property Identification: Property Owner Carolyn Blackwood Appellant(if different) Property Address 4334 Vallie Hi Lane Parcel ID or Abstract 9872423009 Statement of Appeal: Request to accept the late application for exemption. Current Assessed Value County Opinion Accept Untimely Application Time of Hearin 1:26 PM Appellant Opinion Accept Untimely Application County Representative Shavonda Board Decision Accept Untimely Application McLean Evidence submitted by the appellant: • Appellant was unaware of the program until she received a flyer in the mail in June. Evidence submitted by the county representative: 0 Application for exemption was received late. Appellant meets qualifications for elderly or DocuSign Envelope ID:3058D1 F5-C407-48B0-BD2C-75F68D5B554B disabled exemption. Motion of the Board To accept untimely application for exemption Made the motion Hunter Beattie Seconded the motion Tony Blake Voted For Barbara Levine Voted Against Property Identification: Property Owner Hattie Clark Appellant(if different) Property Address 127 Brownville Street I Parcel ID or Abstract 19864564711 Statement of Appeal: Request to accept the late application for exemption. Current Assessed Value County Opinion Accept Untimely Application Time of Hearing 1:27 Appellant O inion Acce t Untimely Application County Representative Shavonda Board Decision Accept Untimely Application McLean Evidence submitted by the appellant: • Appellant just recently learned about this assistance program. Evidence submitted by the county representative: • Application for exemption was received late. Appellant meets qualifications for elderly or disabled exemption. Motion of the Board To accept untimely application for exemption Made the motion Barbara Levine Seconded the motion Hunter Beattie Voted For Tony Blake Voted Against Property Identification: Eroperty Owner Beatrice Whitmore Appellant(if different) Property Address 3517 Borland Road I Parcel ID or Abstract 19842934778 Statement of Appeal: Request to accept the late application for exemption. DocuSign Envelope ID:3058D1 F5-C407-48B0-BD2C-75F68D5B554B Current Assessed Value County Opinion Accept Untimely Application Time of Hearin 1:30 PM Appellant Opinion Accept Untimely Application County Representative Shavonda Board Decision Accept Untimely Application McLean Evidence submitted by the appellant: • Appellant just recently learned about this assistance program. Evidence submitted by the county representative: • Application for exemption was received late. Appellant meets qualifications for elderly or disabled exemption. Motion of the Board To accept untimely application for exemption Made the motion Hunter Beattie Seconded the motion Tony Blake Voted For Barbara Levine Voted Against Property Identification: Property Owner Charles King Appellant(if different) Property Address 1407 Old Paths Trail Parcel ID or Abstract 98556631751,1 Statement of Appeal: Request to accept the late application for exemption. Current Assessed Value County Opinion Accept Untimely Application Time of Hearin 1:31 PM Appellant Opinion Accept Untimely Application County Representative Shavonda Board Decision Accept Untimely Application McLean Evidence submitted by the appellant: • Appellant was recently informed of this assistance program by a Tax Office employee. Evidence submitted by the county representative: • Application for exemption was received late. Appellant meets qualifications for elderly or disabled exemption. DocuSign Envelope ID:3058D1 F5-C407-48B0-BD2C-75F68D5B554B Motion of the Board To accept untimely application for exemption Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Hunter Beattie Voted Against Property Identification: Pro ert Owner Joan Kachel Appellant(if different) Property Address 1422 Arborgate Circle Parcel ID or Abstract 989060550.161 Statement of Appeal: Request to accept the late application for exemption. Current Assessed Value County Opinion Accept Untimely Application Time of Hearin 1:32 PM Appellant Opinion Accept Untimely Application County Representative Shavonda Board Decision Accept Untimely Application McLean Evidence submitted by the appellant: • Appellant was unaware of the application deadline for this program. Evidence submitted by the county representative: • Application for exemption was received late.Appellant meets qualifications for elderly or disabled exemption. Motion of the Board To accept untimely application for exemption Made the motion Tony Blake Seconded the motion Hunter Beattie Voted For Barbara Levine Voted Against Property Identification: Property Owner Virginia Barbee Appellant if different Property Address 400 A Crest Drive Parcel ID or Abstract 19788043027 Statement of Appeal: Request to accept the late application for exemption. Current Assessed Value I I County Opinion I Accept Untimely Application DocuSign Envelope ID:3058D1 F5-C407-48B0-BD2C-75F68D5B554B Time of Hearing 1:33 Appellant Opinion Accept Untimely Application County Representative Shavonda Board Decision Accept Untimely Application McLean Evidence submitted by the appellant: • Appellant was recently informed of this assistance program by a Tax Office employee. Evidence submitted by the county representative: • Application for exemption was received late. Appellant meets qualifications for elderly or disabled exemption. Motion of the Board To accept untimely application for exemption Made the motion Tony Blake Seconded the motion Hunter Beattie Voted For Barbara Levine Voted Against Property Identification: Property Owner Shieh Ting Kuo Appellant(if different) Larry W. Burks Property Address 860 Weaver Dairy Road Parcel ID or Abstract 9880564638 Statement of Appeal: Request a reduction in value based on a recent listing and offer to purchase,the unusable portion of the property and the land value of a nearby parcel. Current Assessed Value $8,956,000 County Opinion $7,612,600 Time of Hearin 1:34 PM Appellant Opinion $6,200,000 County Representative Kelly Wells Board Decision $7,612,600 Evidence submitted by the appellant: • Only 20 acres of the 44.78 are usable due to stream buffer/wetland, I-40 required buffer and power line easements. • Properties nearby and adjacent to the subject property have been assessed at substantially lower values.Parcel 9880865451 with 101.81 acres has a land value of$16,289,600 or $160,000/acre. • A recent offer to purchase for$7.2 million was withdrawn due to county requiring buyer to build$1 million in low income housing on the parcel. Evidence submitted by the county representative: DocuSign Envelope ID:3058D1 F5-C407-48B0-BD2C-75F68D5B554B • The subject property is a vacant parcel located at 860 Weaver Dairy Rd. in Chapel Hill with 44.78 acres. The County recognizes the unusable portions of the parcel and currently has a- 80%market factor on the land to account for the stream buffer/wetlands, I-40 required buffer and power line easements. • The parcel used as an equitable comparison in the appeal is over 100 acres, a multi-family property and is mostly exempt. • 22.5 acres of the parcel was listed for$8,300,000 which an offer was made for$7,200,000 and later withdrawn. The County recommends changing the market adjustment from-80%to-83%resulting in the value decreasing from$8,956,000 to $7,612,600 to reflect the value based on the former offer to purchase plus the residual land. • Aerial view of the subject property. • Property record cards indicating before and after changes and values. Motion of the Board To accept the County's revised value of$7,612,600 Made the motion Hunter Beattie Seconded the motion Barbara Levine Voted For Tony Blake Voted Against Property Identification: Property Owner RRPV University Chapel Appellant(if different) Alexander Carr-Ryan Hill LP LLC Property Address 201 S. Estes Drive Parcel ID or Abstract 9799220641 Statement of Appeal: Request a reduction in value due to recent demolition. Current Assessed Value $32,019,900 County Opinion $323019,900 Time of Hearin 1:39 PM Appellant Opinion $16,009,950 County Representative Kelly Wells Board Decision $32,019,900 Evidence submitted by the appellant: • Based on some demo that was completed on the mall. Evidence submitted by the county representative: • The subject property is located at 201 S. Estes Drive in Chapel Hill,known as University Place Mall. There were permits issued in March of 2023 for demolition on portions of the mall which started shortly after,These changes will be captured in the valuation for 2024. Since there were DocuSign Envelope ID:3058D1 F5-C407-48B0-BD2C-75F68D5B554B no alterations made to the parcel prior to January 1 st,2023,the County recommends no change in value for 2023. • Aerial view of the subject property. • Property record cards with current valuation. Motion of the Board To accept the Coun 's recommendation of no change in value Made the motion Hunter Beattie Seconded the motion Barbara Levine Voted For Tony Blake Voted Against Chair of the W&Mz..signed by: Barbara Levine F2FFSAf R57A74A4 8/14/2023 Recording Secre F Mcusigned by: YVLW" ' KOt,t, Jennifer Rigsbee 8/14/2023