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Home My WebLink About2023-08-09 BOER MINUTES DocuSign Envelope ID:5DB3DD1B-920A-4DB2-A342-1C4D08FECE47 MINUTES Orange County Board of Equalization and Review Meeting held on August 9, 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 Office Assistant Jennifer Rigsbee Real Property Appraisal Manager Roger Gunn Appraiser Bill Hiltbold Appraiser Jimmy Milliken Appraiser Scott Zeman Meeting Schedule: Time PIN or Abstract Appellant Appeared Appeal Type 12:58 PM 1 9873440090 Bernard A. Purcell III Yes Value 1:17 PM 9870358458 Lillie M. Brown No Value 1:21 PM 9882454740 Rebecca Ellis No Value 1:25 PM 9870451228 Linda Allen No Value 1:29 PM 9892347072 Andrew Del Gaizo No Value 2:58 PM 9870441657 Michael A.Allen Yes Value 3:06 PM 9870349696 Mary Farrington Yes Value Time By Meeting called to order 12:57 PM Leon Meyers Meeting adjourned 3:09 PM Leon Meyers Motion Time By Second To move into recess 1:34 PM Leon Meyers Barbara Levine To return to order 2:56 PM Leon Meyers Barbara Levine DocuSign Envelope ID:5DB3DD1B-920A-4DB2-A342-1C4D08FECE47 Property Identification: Property Owner Bernard A. Purcell III A ellant if different Property Address 458 Great Eno Path I Parcel ID or Abstract 19873440090 Statement of Appeal: Request a reduction in value based on the appraised value of a comparable property. Current Assessed Value $289,500 County Opinion $289,500 Time of Hearin 12:58 PM Appellant Opinion $277,920 County Representative Scott Zeman Board Decision $289,500 Evidence submitted by the appellant: • The appellant states that a comparable property at 515 Historic Drive,which is appraised at $285,300,had a backup generator system installed in January 2023. Evidence submitted by the appellant indicates that a backup generator system can raise a property's value by 4%. The appellant argues that the subject property should be valued 4%lower than the comparable. • The appellant had concern that a recently added patio may have added value to his property. He provided an article from homelight.com that discussed the potential value a patio could bring to your home. Evidence submitted by the county representative: • A review of the appellant's comparable 515 Historic Drive uncovered an error on its property record. The record indicates that the property is not air conditioned,but a site visit confirmed that the property does have air conditioning. The comparable property is currently underassessed at$285,300 due to the error. • An equity analysis of three other comparable homes in the neighborhood shows that the subject's current value of$289,500 is justified. • Please also note that the appellant did not grant permission for an appraiser to photograph the subject property, so a 2021 photo was obtained from Google Maps for this appeal. • Aerial and street view of subject property. • Property record cards of subject property(current/recommended). • Property record card of appellant's comparable. • Sales analysis and associated property cards. • Equity analysis and associated property cards. Motion of the Board To accept the County's recommendation of no change in value Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Leon Meyers DocuSign Envelope ID:5DB3DD1B-920A-4DB2-A342-1C4D08FECE47 Voted Against Property Identification: Eroperty Owner Lillie M.Brown Appellant(if different) Property Address 7621 Rogers Road Parcel ID or Abstract 19870358458 Statement of Appeal: Request a reduction in value based on the fact the there have been no improvements made to the property. Current Assessed Value $51,300 County Opinion $51,300 Time of Hearin 1:17 PM Appellant Opinion $19,800 County Representative Roger Gunn Board Decision $51,300 Evidence submitted by the appellant: • The appellant requests to take the land value from 2020 when it was valued at$19,800 because there have been no improvements to the property. There is an older mobile on the property. The immediate neighborhood has not changed much. Evidence submitted by the county representative: • The subject is a .43 acre vacant lot containing an older uninhabited mobile home (personal property). • No evidence was submitted by the appellant to support the appellant's opinion of value. • Sales and equity analyses of similar sized parcels on the subject street support the current County valuation. • Photograph of subject property. • Property record card of subject property. • GIS location map of subject. • Property record cards and photographs for similar sales. • GIS location map for similar sales. 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 Property Identification: Property Owner Rebecca Ellis Appellant(if different) DocuSign Envelope ID:5DB3DD1B-920A-4DB2-A342-1C4D08FECE47 Property Address 14523 Cedar Pass Parcel ID or Abstract 19882454740 Statement of Appeal: Request a reduction in value based on the age and condition of the home and outbuildings. Current Assessed Value $193,800 County Opinion $190,900 Time of Hearin 1:21 PM Appellant Opinion $175,000 _ County Representative Bill Hiltbold Board Decision $190,900 Evidence submitted by the appellant: • The appellant states that the outbuildings are in poor condition and most are damaged,rotting and weathered. The residence is a 19 year old double wide manufactured building with little improvement since setup. The property is accessed by a gravel road that is not state maintained. Evidence submitted by the county representative: • The sketch of the house was corrected with a slightly larger deck, the heat type corrected from forced air to combination heat/cooling(photo 1) and the building condition corrected from Average to Fair. • First on the list of yard items is a new 288 square foot storage building(photo 2)that calculates to a value of$6,300 with a year built of 2019 and a grade of C(average). Second on the list is a dilapidated 3,116 square foot tractor shed(photo 3)with sheet metal on wood frame and earth floor. It was given an override value of$1,500. The third yard item is a 620 square foot tractor shed similar to item 2 (photo 4). It was given an override value of$300. Fourth is a metal on metal frame earth floor shed that is valued at$100(photo 4). Fifth on the list are 3 collapsing buildings with trees growing through them(photos 5, 6 and 7). The 3 are valued at$0. • While the collapsing buildings were devalued,the addition of the new shed and combination heat/cooling raised the value somewhat. If approved by the Board,the net change in overall property value would be a reduction of$2,900 to $190,900. • Photographs of the subject property. Motion of the Board To accept County's revised value of$190,900 Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Leon Meyers Voted Against DocuSign Envelope ID:5DB3DD1B-920A-4DB2-A342-1C4D08FECE47 Property Identification: Property Owner Linda Allen Appellant if different Property Address 7712 Rogers Road Parcel ID or Abstract 19870451228 Statement of Appeal: Request a reduction in value due to the deterioration of the building and the cost of repairs. Current Assessed Value $122,800 County Opinion $115,800 Time of Hearin 1:25 PM Appellant Opinion $80,000 County Representative Bill Hiltbold Board Decision $115,800 Evidence submitted by the a errant: • The appellant states that the kitchen floor is rotted and needs to be replaced. In addition,the wooden siding is rotting and falling off the exterior of the home. Evidence submitted by the county representative: • I visited the property on June 21,2023 and measured/corrected the sketch and photographed the interior and exterior. There is no stoop on the right side of the house, it is on the left side and covered with a roof. There is a compressor outside,but window air conditioners are still in use. I will leave the tax record of forced air heat only.Floors are sagged and soft underfoot. • The building is already listed with a grade of C-15 and the effective year built the same as the year built. For a further reduction, I propose changing the condition of the building from Average to Fair. • Photographs of the subject property. • Property record cards indicating before and after changes and values. Motion of the Board To accept County's revised value of$115,800 Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against Property Identification: Froperty Owner Andrew Del Gaizo Appellant(if different) Property Address 4520 Friends School Road Parcel ID or Abstract 19892347072 DocuSign Envelope ID:5DB3DD1B-920A-4DB2-A342-1C4D08FECE47 Statement of Appeal: Request a reduction in value due to numerous easements and deed restrictions on the property. Current Assessed Value $1,264,000 County Opinion $1,207,300 Time of Hearin 1:29 PM Appellant Opinion $1,145,100 County Representative Jimmy Milliken Board Decision $1,207,300 Evidence submitted by the appellant: • Assessed land value needs to be reduced to account for numerous surface easements(neighbor septic field,cemetery, etc.)and deed restrictions that prevent subdividing the property,limit the use to a single residence, and allow Grantor right of first refusal if sold(see attached document page 16 of 55). In essence,these significantly restrict the basic rights associated with property ownership and need to be reflected accordingly in the assessed value. Evidence submitted by the county representative: • The County has added a-20% land adjustment to account for the not being able to be subdivided(restriction). • Grantors retain the right of first refusal if sold(restriction). • Restriction expires April 27, 2029. • The effective age has been decreased by 3 years due to the renovation only repairing things that were broken or outdated. • Property has been measured and listed. • Deed of subject property. • Land map of subject property. • Property record cards indicating before and after changes and values. Motion of the Board To accept County's revised value of$1,207,300 Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Leon Meyers Voted Against Property Identification: Property Owner Michael A.Allen Appellant(if different) Property Address 7805 Rogers Road Parcel ID or Abstract 9870441657 Statement of Appeal: Request a reduction in value due to the inability to sell the property. Current Assessed Value $40,400 County Opinion $40,400 Time of Hearin 2:58 PM Appellant Opinion $25,000 County Representative Roger Gunn Board Decision $40,400 DocuSign Envelope ID:5DB3DD1B-920A-4DB2-A342-1C4D08FECE47 Evidence submitted by the appellant: • Appellant states that 7805 Rogers Road is an empty lot valued at$40,400 up from it's last valuation of$16,000. He is requesting the value be lowered because of the inability to sell the property due to personal disagreements amongst the current heirs. Evidence submitted by the county representative: • The subject is a.36 acre vacant lot. • No evidence was submitted by the appellant to support the appellant's opinion of value. • Sales and equity analyses of similar size parcels on the subject street support the current County valuation. • Photograph of subject property. • Property record card of subject property. • GIS location map of subject. • Sales and equity analyses for subject. • Property record cards and photographs for similar sales. • GIS location map for similar sales. 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 Property Identification: Eroperty Owner I Mary Farrington J Appellant(if different) Property Address 17803 Rogers Road I Parcel ID or Abstract 19870349696 Statement of Appeal: Request a reduction in value due the deterioration of the building. Current Assessed Value $143,300 County Opinion $133,900 Time of Hearin 3:06 PM Appellant Opinion $101,000 County Representative Bill Hiltbold Board Decision $133,900 Evidence submitted by the appellant: • The appellant states that a tree limb fell on the home in 2022 punching a hole through the roof and ceiling. Though repaired, it is still leaking and needs replacement. Interior trim molding and corner molding is separated from walls and the ceiling. Exterior siding is falling off on one corner of the house. DocuSign Envelope ID:5DB3DD1B-920A-4DB2-A342-1C4D08FECE47 Evidence submitted by the county representative: • The subject property was visited on June 15,2023. It was measured which resulted in a J p p Y corrected sketch. It was photographed both inside and outside. Crown molding is separated from the ceiling and walls in places,but no water damage to the ceiling was visible since the repair. The front deck is 78 square feet larger than the stoop listed on the current sketch and there is a central heat and air system also not listed. • There is no carport, and the mobile home has been removed. With this appeal,the "Homesite P" was removed for the mobile home's septic system from the property record. • Changed the condition of the building from Average to Fair. • Photographs of the subject property. • Property record cards indicating before and after changes and values. Motion of the Board To accept Coun 's revised value of$133,900 Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Leon Meyers Voted Against Chair of the igned by: Leon Meyers 8/15/2023 Recording Secre EuSignedd by:: Jennifer Rigsbee �'"' ' 'OS�U, 8/15/2023