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HomeMy WebLinkAbout2023-09-14 BOER MINUTES DocuSign Envelope ID:3ACB38FB-1D97-4586-9480-003E257BCC45 MINUTES Orange County Board of Equalization and Review Meeting held on September 14, 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 Deputy Tax Assessor Chad Phillips Real Property Appraisal Manager Roger Gunn Personal Property Appraisal Manager Kandice Wright Chief Appraiser Kelly Wells PUV Compliance Review Appraiser Dana Hall Appraiser Shavonda McLean Business Appraiser Karen Atwater Business Appraiser Christy Carden Staff Attorney Morgan Pierce Tax Clerk Miracle Clay Temporary Appraiser Assistant Hathir Pfau Meeting Schedule: Time PIN or Abstract Appellant Appeared Appeal Type 1:01 PM 9833773553 REA Landcom, Inc. Et al Yes Removal of Present Use Value 1:06 PM 9788266161 Chabad of Durham Yes Exception to Discovery 1:44 PM 1076689 Med One Capital No Compromise of Taxes 1:45 PM 3199591 Vantage Financial LLC No Compromise of Taxes 1:47 PM 1054347 Steel String LLC No I Compromise of Taxes 1:52 PM 3200205 Mitsubishi HC Capital No Compromise of Taxes America, Inc. 1:54 PM 3207432 Mitsubishi HC Capital No Compromise of Taxes America, Inc. 1:55 PM 1036454 Monro, Inc. No Compromise of Taxes 1:57 PM 9852267842 Timothy B.Anderson No Compromise of Taxes 2:00 PM 212713 Compton Farm, Inc. No Compromise of Taxes 2:02 PM 191043 Carolina Alumni Club No Compromise of Taxes DocuSign Envelope ID:3ACB38FB-1D97-4586-9480-003E257BCC45 2:05 PM 9788370384 Investors Title Company No Value 2:09 PM 9788371399 Investors Title Company No Value 2:11 PM 9788372336 Investors Title Company No Value 2:14 PM 9831824268 Michael Everhart and Molly No Untimely Present Use Chadbourne Value Application 2:16 PM 9831835002 Robert Everhart and Sarah No Untimely Present Use Tichnor Value Application 2:17 PM 9828837915 Matthew Pinkston No Untimely Present Use Value Application 2:40 PM 9778932136 Merritt Mill Apts. Yes Denial of Exemption 3:13 PM 0808931734 Richard and Kathleen Yes Untimely Present Use Ebershol Value Application Time By Meeting called to order 1:00 PM Leon Meyers Meeting adjourned 3:25 PM Leon Meyers Related meeting notes: The Board discussed and scheduled a post-adjournment meeting for Wednesday, November 29, 2023 at 1:00 pm. Property Identification: Property Owner REA Landcom,Inc., Appellant(if different) Seth Jernigan Charlene Hamlett,Miriam Wellons, et al Property Address 2300 Buckhorn Road Parcel ID or Abstract 9833773553 Statement of Appeal: Request for reinstatement of Present Use Value status per ownership change as of June 30,2023. Current Assessed Value N/A County Opinion Statutory removal of Present Use Value Time of Hearin 1:01 PM Appellant O inion Reinstate Present Use Value County Representative Dana Hall Board Decision Reinstate Present Use Value Evidence submitted by the appellant: • The taxpayers acquired the property on February 3, 2023 from Buckhorn Properties Partners, LLC.At that time,the property was enrolled in the Present Use Value Program. However, because one of the owners, Springwood Wellons,Inc. is indirectly owned by a nonprofit entity (Charles Russell Wellons Foundation)the county denied the continued use status in the hands of the taxpayers. The taxpayers hereby appeal that decision. A deed was recorded on June 30, DocuSign Envelope ID:3ACB38FB-1D97-4586-9480-003E257BCC45 2023 transferring the interest of the nonprofit foundation to two individuals,Miriam Wellons and Charlene Hamlett.With the transfer of the property prior to the appeal deadline of July 3, 2023,the individual ownership requirement of the program is now met and considered back in compliance with the general statute's individual ownership requirement of the Present Use Value program. Evidence submitted by the county representative: • On February 3,2023 Springwood Wellons,Inc.,REA Landcom, Inc., and Rental Partner,Inc. purchased 228.29 acres at 2300 Buckhorn Road from Buckhorn Properties Partners. At the time,the property was in the Present Use Value program. A continued use application was submitted on May 2,2023 and denied because one of the applicants, Springwood Wellons, Inc. is indirectly owned by a nonprofit entity(Charles Russell Wellons Foundation). A deed was recorded on June 30,2023 transferring the interest of the nonprofit foundation to two individuals,Miriam Wellons and Charlene Hamlett. With the transfer of the property prior to the appeal deadline of July 3,2023,the individual ownership requirement of the program is now met and considered back in compliance with the general statute's individual ownership requirement for the Present Use Value program. • Written appeal request. • Denial letter of the Present Use Value program application dated May 3,2023. • Deferred bills associated with the removal of the property from the Present Use Value program. • Deed of transfer dated June 30, 2023 removing nonprofit foundation's interest. • AV-5 Application for Agriculture and Forestry • Attending farmer's income statement. • Forestry Management Plan. Motion of the Board To reinstate Present Use Value status Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against Property Identification: Property Owner Chabad of Durham,Inc. Appellant(if different) Christina Pearsall, Attorney Property Address 127 Mallette Street Parcel ID or Abstract 9788266161 Statement of Appeal: Request an exception to the Notice of Discovery of taxable property. Current Assessed Value N/A County Opinion Uphold discovery Time of Hearin 1:06 PM Appellant Opinion Exception to discovery County Representative Shavonda Board Decision Uphold discovery McLean DocuSign Envelope ID:3ACB38FB-1D97-4586-9480-003E257BCC45 Evidence submitted by the appellant: • Chabad of Durham has been receiving an exemption under G.S. 105-278.3 (religious purposes) since 2007.A portion of the property was leased during limited time periods in 2022 and 2023. The appellant is taking exception to the Notice of Discovery due to the fact that the property continues to be used for religious purposes. • Photos of the property and some of its religious gatherings. • Rental records from 2022 and 2023. Evidence submitted by the county representative: • Chabad of Durham, Inc. has been receiving an exemption under G.S. 105-278.3 (religious purposes) since 2007. The tax office received information on July 7,2023 regarding the property being listed as a rental(Airbnb). A discovery letter was mailed for the 2022 and 2023 tax years,the years in which the Cunty has evidence of rentals. The exemption was removed for 2023 since the property no longer meets the qualifications of G.S. 105-278.3. An updated application for a partial exemption has not been received for this property. • Appeal letter for appellant. • Email from Airbnb renter. • Notice of Discovery letter. • General Statue 105-278.3. Motion of the Board To uphold the discovery of taxable property Made the motion Tony Blake Seconded the motion Leon Meyers Voted For Barbara Levine Voted Against Property Identification: Property Owner Med One Capital Appellant(if different) Zach Willis,ECS Financial Services Property Address Business Personal Parcel ID or Abstract 1076689 Property located at 101 Manning Drive Statement of Appeal: Request compromise of taxes in the amount of$884.56 for listing penalty. Current Assessed Value N/A County Opinion Applied listing penalty of $884.56 Time of Hearing 1:44 PM Appellant Opinion Compromise of taxes for $884.56 in listing penalty County Representative Karen Atwater Board Decision Grant full compromise of $884.56 in listing penalty DocuSign Envelope ID:3ACB38FB-1D97-4586-9480-003E257BCC45 Evidence submitted by the appellant: • A copy of the email stating that the 2023 Business Personal Property tax bill was received and had a late listing penalty applied despite being filed on time. Request for removal of the penalty. • A copy of the Certificate of Mailing has been provided showing a USPS postmark of January 31,2023. This proof would show the abstract can be marked as received timely. Evidence submitted by the county representative: • Per NCGS 105-311 (b)(1),when submitting abstracts by mail,if no date is shown on the postmark,or if the postmark is not affixed by the USPS,the abstract is considered filed when received in the office of the assessor. • The abstract was received in our office on February 3,2023, after the January 31,2023 listing deadline.With no USPS postmark,the abstract was marked late which adds a 10% listing penalty to the calculated taxes. • NCGS 105-311 (c) further states the burden of proof is on the taxpayer to show the abstract was timely filed. • A copy of 2023 Business Personal Property listing with envelope. • A copy of the 2023 tax bill. Motion of the Board Compromise the entirety of the $884.56 listing penalty Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Leon Meyers Voted Against Property Identification: Property Owner Vantage Financial LLC Appellant (if different) Zach Willis,ECS Financial Services Property Address Business Personal Parcel ID or Abstract 3199591 Property located at 505 Eno Street Statement of Appeal: Request compromise of taxes in the amount of$39.86 for listing penalty. Current Assessed Value N/A County Opinion Applied listing penalty of$39.86 Time of Hearing 1:45 PM Appellant Opinion Compromise of taxes for$39.86 in listing penalty County Representative Karen Atwater Board Decision Grant full compromise of$39.86 in listing penalty DocuSign Envelope ID:3ACB38FB-1D97-4586-9480-003E257BCC45 Evidence submitted by the appellant: • A copy of the email stating that the 2023 Business Personal Property tax bill was received and had a late listing penalty included despite being filed on time. Request for removal of the penalty. • A copy of the Certificate of Mailing has been provided showing a USPS postmark of January 31,2023. This proof would show the abstract can be marked as received timely. Evidence submitted by the county representative: • Per NCGS 105-3 11 (b)(1),when submitting abstracts by mail,if no date is shown on the postmark, or if the postmark is not affixed by the LISPS,the abstract is considered filed when received in the office of the assessor. • The abstract was received in our office on February 3,2023, after the January 31,2023 listing deadline.With no USPS postmark,the abstract was marked late which adds a 10%penalty to the calculated taxes. • NCGS 105-311 (c) further states the burden of proof is on the taxpayer to show the abstract was timely filed. • A copy of 2023 Business Personal Property listing with envelope. • A copy of the 2023 tax bill. Motion of the Board Compromise the entirety of the$39.86 listing penalty Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against Property Identification: Property Owner Steel String LLC Appellant if different Joel Levy, CPA Property Address Business Personal Parcel ID or Abstract 1054347 Property located at 106 S. Greensboro Street Statement of Appeal: Request compromise of taxes in the amount of$518.35 for listing penalty. Current Assessed Value N/A County Opinion Applied listing penalty of $518.35 Time of Hearing 1:47 PM Appellant Opinion Compromise of taxes for $518.35 in listing penalty County Representative Karen Atwater Board Decision Deny compromise of$518.35 in listing penalty Evidence submitted by the appellant: • We are submitting the 2023 Business Personal Property Listing Form for Steel String LLC. DocuSign Envelope ID:3ACB38FB-1D97-4586-9480-003E257BCC45 Please note a listing extension was requested and approved to April 17,2023. • We requested the extension to ensure the accuracy of the listing form to the fixed assets schedule reported on their corporate return. Because the listing form is often due before we have prepared a client's tax return and reviewed the fixed assets with them, it is likely the forms cannot be completed until after the extension date. Corporate extensions are not due until September and the review of acquisitions by Steel String LLC was not complete until after April 17th. • We respectfully request the abatement of any penalties that may be considered or assessed. The taxpayer has proven to be compliant in the past. • A copy of appeal letter. • 2023 Business Personal Property listing form. Evidence submitted by the county representative: • The 2023 business listing,with the letter of appeal regarding penalties,was received in the office June 12,2023.As this date was past the 2023 extension deadline of April 17, 2023, a penalty of 10%was added to the calculated taxes. • A review of the history of the account shows listings in 2021,2018,2017 and the initial listing in 2015 were submitted late. • A copy of the 2023 Business Personal Property listing form. • A copy of the discovery notice received June 12,2023. • A copy of the 2023 tax bill. Motion of the Board Deny compromise of the$518.35 listing penalty Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Leon Meyers Voted Against Property Identification: Property Owner Mitsubishi HC Capital Appellant(if different) Sammy Trznadel, ECS America, Inc. Financial Services Property Address Business Personal Parcel ID or Abstract 3200205 Property located at 301 Lloyd Street Statement of Appeal: Request compromise of taxes in the amount of$32.01 for listing penalty. Current Assessed Value N/A County Opinion Applied listing penalty of$32.01 Time of Hearing 1:52 PM Appellant Opinion Compromise of taxes for$32.01 in listing penalt County Representative Karen Atwater Board Decision Grant full compromise of$32.01 in listing penalty DocuSign Envelope ID:3ACB38FB-1D97-4586-9480-003E257BCC45 Evidence submitted by the appellant: • A copy of the extension request, as well as the certificate of mailing stamped and initialed by the postmaster on April 17,2023 was provided to the Tax Office. This shows proof that the rendition was mailed in a timely manner. We would like to request the penalties be removed. Evidence submitted by the county representative: • Per NCGS 105-311 (b)(1),when submitting abstracts by mail,if no date is shown on the postmark, or if the postmark is not affixed by the LISPS,the abstract is considered filed when received in the office of the assessor. • The abstract was received in our office on April 24, 2023, after the April 17,2023 extension deadline.With no USPS postmark,the abstract was marked late which adds a 10%penalty to the calculated taxes. • NCGS 105-311 (c) further states the burden of proof is on the taxpayer to show the abstract was timely filed. • A copy of 2023 Business Personal Property listing with envelope. • A copy of the 2023 tax bill. Motion of the Board Compromise the entirety of the$32.01 listing penalty Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against Property Identification: Property Owner Mitsubishi HC Capital Appellant(if different) Sammy Trmadel,ECS America,Inc. Financial Services Property Address Business Personal Parcel ID or Abstract 3207432 Property located at 88 Vilcom Center Drive Statement of Appeal: Request compromise of taxes in the amount of$32.76 for listing penalty. Current Assessed Value N/A County Opinion Applied listing penalty of$32.76 Time of Hearing 1:54 PM Appellant Opinion Compromise of taxes for$32.76 in listing penalty County Representative Karen Atwater Board Decision Grant full compromise of$32.76 in listing penalty Evidence submitted by the appellant: • A copy of the extension request,as well as the certificate of mailing stamped and initialed by the postmaster on April 17,2023 was provided to the Tax Office. This shows proof that the DocuSign Envelope ID:3ACB38FB-1D97-4586-9480-003E257BCC45 rendition was mailed in a timely manner. We would like to request the penalties be removed. Evidence submitted by the county representative: • Per NCGS 105-3 11 (b)(1),when submitting abstracts by mail,if no date is shown on the postmark,or if the postmark is not affixed by the USPS,the abstract is considered filed when received in the office of the assessor. • The abstract was received in our office on April 24, 2023, after the April 17,2023 extension deadline.With no USPS postmark,the abstract was marked late which adds a 10%penalty to the calculated taxes. • NCGS 105-311 (c) further states the burden of proof is on the taxpayer to show the abstract was timely filed. • A copy of 2023 Business Personal Property listing with envelope. • A copy of the 2023 tax bill. Motion of the Board Compromise the entirety of the$32.76 listing penalty Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against Property Identification: Property Owner Monro,Inc. Appellant (if different) Teresa Swaim,Baden Tax Management LLC Property Address Business Personal Parcel ID or Abstract 1036454 Property located at 1728 Fordham Blvd., Ste. 107 Statement of Appeal: Request compromise of taxes in the amount of$155.65 for listing penalty. Current Assessed Value N/A County Opinion Applied listing penalty of $155.65 Time of Hearing 1:55 PM Appellant Opinion Compromise of taxes for $155.65 in listing penalty County Representative Karen Atwater Board Decision Grant full compromise of $155.65 in listing penalty Evidence submitted by the appellant: • I have provided proof of mailing from the USPS showing that we mailed the Business Personal Property rendition for account 0001036454 on January 27,2023. I am requesting that the late penalty be removed from the 2023 tax bill. DocuSign Envelope ID:3ACB38FB-1D97-4586-9480-003E257BCC45 Evidence submitted by the county representative: • Per NCGS 105-3 11 (b)(1),when submitting abstracts by mail,if no date is shown on the postmark,or if the postmark is not affixed by the USPS,the abstract is considered filed when received in the office of the assessor. • The abstract was received in our office on February 1,2023, after the January 31,2023 listing deadline. With no USPS postmark,the abstract was marked late which adds a 10%penalty to the calculated taxes. • NCGS 105-311 (c) further states the burden of proof is on the taxpayer to show the abstract was timely filed. • A copy of 2023 Business Personal Property listing with envelope. • A copy of the 2023 tax bill. Motion of the Board Compromise the entirety of the $155.65 listing penalty Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against Property Identification: Property Owner Timothy Anderson Appellant(if different) Property Address 14044 Sapling Trail Parcel ID or Abstract 19852267842 Statement of Appeal: Request compromise of taxes in the amount of$9.81 for listing penalty. Mr. Anderson stated he was misinformed by the tax office about returning the signed listing. Current Assessed Value N/A County Opinion Applied listing penalty of$9.81 Time of Hearing 1:57 PM Appellant Opinion Compromise of taxes for$9.81 in listing penalty County Representative Kandice Wright Board Decision Deny compromise of$9.81 in listing penalty Evidence submitted by the appellant: • Mr.Anderson states that he called the tax office in January and someone in the office informed him that if you have no changes,you do not need to return the 2023 listing form. Please waive the listing penalty. Evidence submitted by the county representative: • After receiving the 2023 Discovery Notice in June 2023,Mr. Anderson called the office. He stated he was informed that he did not have to sign and return the 2023 Listing form he received in January, so he did not. In review of prior year listing forms,Mr.Anderson has always timely filed before January 31 st. • A copy of NC GS 105-312. DocuSign Envelope ID:3ACB38FB-1D97-4586-9480-003E257BCC45 • A copy of email from the taxpayer. Motion of the Board Deny compromise of the$9.81 listing penalty Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Leon Meyers Voted Against Prouerty Identification: Property Owner Compton Farm, Inc. Appellant(if different) Vaughn Compton Property Address Business Personal Parcel ID or Abstract 212713 Property located at 1002 Hurdle Mills Road Statement of Appeal: Request compromise of taxes in the amount of$283.84 for listing penalty. Current Assessed Value N/A County Opinion Applied listing penalty of $283.84 Time of Hearing 2:00 PM Appellant Opinion Compromise of taxes for $283.84 in listing penalty County Representative Christy Carden Board Decision Grant full compromise of $283.84 in listing penalty Evidence submitted by the appellant: • Taxpayer is appealing based on a family hardship.Mr. Compton's wife was diagnosed with sepsis in January 2022. She had surgeries in January 2022,August 2022,December 2022, February 2023 and March 2023. He needed to be with her during this time and filed business listings late on February 14,2023. • A copy of appeal letter. Evidence submitted by the county representative: • The taxpayer has been on time listing in the past. History of taxpayer's listings and payments: 2023: Listed on 2/14/23 2022: Listed on 1/3/22 paid on 1/4/23 2021: Unlisted a Discovery was issued and paid on 1/4/22 penalties included 2020: Listed on 1/16/2020 and paid on 12/16/2020 2019: Listed on 1/3/2019 and paid on 12/31/2019 2018: Listed on 1/31/2018 and paid on 1/7/2019 (timely) • A copy of 2023 tax bill. DocuSign Envelope ID:3ACB38FB-1D97-4586-9480-003E257BCC45 Motion of the Board Compromise the entirety of the $283.84 listing penalty Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against Property Identification: Property Owner Carolina Alumni Club Appellant(if different) Doug Williams,Ryan LLC Property Address Business Personal Parcel ID or Abstract 191043 Property located at 150 Stadium Drive Statement of Appeal: Request compromise of taxes in the amount of$662.93 for listing penalty. Current Assessed Value N/A County Opinion Applied listing penalty of $662.93 Time of Hearing 2:02 PM Appellant Opinion Compromise of taxes for $662.93 in listing penalty County Representative Christy Carden Board Decision Deny compromise of$662.93 in listing penalty Evidence submitted by the appellant: • The club's listing was rendered in prior years by DCA. 2023 extension or a rendition was filed and a penalty letter for non-compliance was received. Requesting penalty be waived for 2023 and have included information for assets and supplies to comply for 2023. • A copy of appeal letter. • A copy of 2023 Business Personal Property listing form. Evidence submitted by the county representative: • The county hasn't received any additional information to support the appeal letter.Below is history of listing and payments of the taxpayer: 2023: Listed Late(Under Appeal) 2022: Listed and paid timely 2021: Listed late and paid timely with late penalties 2020: Listed and paid timely 2019: Listed and paid timely 2018: Listed and paid timely • A copy of 2023 tax bill. DocuSign Envelope ID:3ACB38FB-1D97-4586-9480-003E257BCC45 Motion of the Board Deny compromise of the $662.93 listing penalty Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Leon Meyers Voted Against Property Identification: Property Owner Investors Title Company A ellant if different Property Address 117 W. Rosemary Street I Parcel ID or Abstract 19788370384 Statement of Appeal: Request a reduction in value to $996,000 based on current value being inconsistent with assessments of similar properties. Current Assessed Value $1,486,100 County Opinion $1,486,100 Time of Hearin 2:05 PM Appellant Opinion $996,000 County Representative Kelly Wells Board Decision $1,486,100 Evidence submitted by the appellant: • The assessment for parcel#9788370384 is inconsistent with assessments of similar properties. A comparable property is parcel#9788374469. This property is located just down the street from Investors Title Company's property. The comparable property is assessed at a rate of $60.00 per square foot of land, as compared to the assessment of$90.00 per square foot of land for Investors Title Company's property. Evidence submitted by the county representative: • The subject property is a parking lot located at 117 W.Rosemary Street in Chapel Hill. The property used as the appellant's comparable is located at 100 E. Rosemary Street and although just a few blocks away on the same street is determined to be in a different neighborhood. • Land such as the subject property, in NBC L005 (100-300 block of W. Rosemary) is considered approximately 50%more valuable than land in L004(100 block of E.Rosemary) due to better access to modern shopping centers and restaurants and was priced accordingly. • Equity Analysis of like properties • Aerial view of the property • Property Record Cards with current valuation 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:3ACB38FB-1D97-4586-9480-003E257BCC45 Property Identification: Property Owner Investors Title Company Appellant(if different) Property Address 121 N. Columbia Street Parcel ID or Abstract 9788371399 Statement of Appeal: Request a reduction in value to $906,904 based on recent income and expense data. Current Assessed Value $2,741,500 County Opinion $2,741,500 Time of Hearin 2:09 PM Appellant Opinion $906,904 County Representative Kelly Wells Board Decision $2,741,500 Evidence submitted by the appellant: • We believe that the assessment for parcel#9788371399 is overvalued based on our recent income and expense data.We believe that the market value for the property is $906,904. • A copy of income and expense data. Evidence submitted by the county representative: • Columbia St.,Chapel Hill.Market data supplied by Analytical Consultants indicates a potential gross income of$23/square foot,22% expense rate and an unloaded capitalization rate of 7% (loaded 8.67%) for an office building in downtown Chapel Hill. Based on these rates including the local tax rate, it was determined that the current valuation is supported,and the County recommends no change in value. • Supporting expense rates supplied by Analytical Consultants for Office and Medical(Orange County&Triangle Market Area)and calculations. • Street view of the property. • Property Record Card with current valuation. 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 Voted Against Property Identification: Property Owner Investors Title Company Appellant(if different) Property Address 107 n. Columbia Street Parcel ID or Abstract 9788372336 Statement of Appeal: Request a reduction in value to $251,032 based on recent income and expense data. DocuSign Envelope ID:3ACB38FB-1D97-4586-9480-003E257BCC45 Current Assessed Value $773,800 County Opinion $773,800 Time of Hearin 2:11 PM Appellant Opinion $251,032 County Representative Kelly Wells Board Decision $773,800 Evidence submitted by the appellant: • We believe that the assessment for parcel#9788372336 is overvalued based on our recent income and expense data.We believe that the market value for the property is $251,032. • A copy of income and expense data. Evidence submitted by the county representative: • The subject property is a brick office building with 3,783 square feet located at 107 N. Columbia St.,Chapel Hill. Market data supplied by Analytical Consultants indicates a potential gross income of$23/square foot,22% expense rate and an unloaded capitalization rate of 7% (8.67% loaded)for an office building in downtown Chapel Hill. Based on these rates including the local tax rate, it was determined that the current valuation is supported,and the County recommends no change in value. • Supporting expense rates supplied by Analytical Consultants for Office and Medical(Orange County&Triangle Market Area)and calculations. • Street view of the property. • Property Record Card with current valuation. 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 Michael Everhart and Appellant(if different) Molly Chadbourne Property Address 6456 Yellow Rake Road Parcel ID or Abstract 9831824268 Statement of Appeal: Request to accept untimely PUV application that was submitted on Aug. 30,2023. Current Assessed Value N/A County Opinion Property would otherwise qualify for Present Use Value Time of Hearing 2:14 PM Appellant Opinion Accept untimely application for Present Use Value County Representative Dana Hall Board Decision Deny untimely application for Present Use Value DocuSign Envelope ID:3ACB38FB-1D97-4586-9480-003E257BCC45 Evidence submitted by the appellant: • Appellant was unaware of the filing period for the Present Use Value program. Evidence submitted by the county representative: On August 30,2023,Mr. Everhart completed a Present Use Value application in the assessor's office. He was made aware of the January 31, 2023 listing period deadline for new applicants into the Present Use Value program and the need to submit good cause for the failure to file a timely application. • Good cause letter. • 2023 AV-5 Application for Present Use Value Assessment. • Forestry Management Plan. Motion of the Board Deny untimely Present Use Value application Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Leon Meyers Voted Against Property Identification: Property Owner Robert Everhart and Sarah Appellant(if different) Tichnor Property Address 6440 Yellow Rake Road Parcel ID or Abstract 9831835002 Statement of Appeal: Request to accept untimely PUV application that was submitted on Aug. 30, 2023. Current Assessed Value N/A County Opinion Property would otherwise qualify for Present Use Value Time of Hearing 2:16 PM Appellant Opinion Accept untimely application for Present Use Value County Representative Dana Hall Board Decision Deny untimely application for Present Use Value Evidence submitted by the appellant: • Appellant was unaware of the filing period for the Present Use Value program. Evidence submitted by the county representative: • On August 30,2023,Mr. Everhart completed a Present Use Value application in the assessor's office.He was made aware of the January 31, 2023 listing period deadline for new applicants into the Present Use Value program and the need to submit good cause for the failure to file a timely application. 0 Good cause letter. DocuSign Envelope ID:3ACB38FB-1D97-4586-9480-003E257BCC45 • 2023 AV-5 Application for Present Use Value Assessment. • Forestry Management Plan. Motion of the Board Deny untimely Present Use Value application Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Leon Meyers Voted Against Property Identification: Property Owner Matthew Pinkston Appellant(if different) Property Address 5411 Lynch Store Road Parcel ID or Abstract 9828837915 Statement of Appeal: Request to accept untimely PUV application that was submitted on June 23,2023. Current Assessed Value N/A County Opinion Property would otherwise qualify for Present Use Value Time of Hearing 2:17 PM Appellant Opinion Accept untimely application for Present Use Value County Representative Dana Hall Board Decision Deny untimely application for Present Use Value Evidence submitted by the appellant: • Appellant recently learned about the Present Use Value program that is offered through the County. Evidence submitted by the county representative: 0 On June 23,2023,Mr.Pinkston completed a Present Use Value application in the assessor's office. He was made aware of the January 31, 2023 listing period deadline for new applicants into the Present Use Value program and the need to submit good cause for the failure to file a timely application. 0 Good cause letter. • 2023 AV-5 Application for Agriculture Present Use Value Assessment. • 2023 Farmer's Attending Income Information Form. Motion of the Board Deny untimely Present Use Value application Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against DocuSign Envelope ID:3ACB38FB-1D97-4586-9480-003E257BCC45 Property Identification: Property Owner Merritt Mill Apartments, Appellant(if different) Chad Archer,Attorney LLC Rachel Eberhard Cornelius Verkerk Property Address 802 Merritt Mill Road Parcel ID or Abstract 9778932136 Statement of Appeal: Request for property to receive an exemption for charitable purposes under G.S. 105-278.6 (e). Current Assessed Value N/A County Opinion Grant Exemption Time of Hearin 2:40 PM Appellant Opinion Grant Exemption County Representative Shavonda Board Decision Grant Exemption McLean Evidence submitted by the appellant: • Merritt Mill Apartments LLC own 802 Merritt Mill Road and is requesting to receive an exemption for charitable purposes under G.S. 105-278.6(e). CASA(managing member)is a nonprofit organization that 100%manages the Merritt Mill Apartments. • Appeal letter. • Certification of existence. • Articles of amendment. • Change of registered office. • Articles of Organization of Merritt Mill Apartments LLC. • Assignment and assumption of investors. • Managing member certification letter. • Declaration of restrictive covenants. • Copy of North Carolina Court of Appeals No. COA 12-941 Filed March 19,2013,Blue Ridge Housing of Bakersville LLC vs. Mitchell County Board of Equalization and Review. Evidence submitted by the county representative: • In light of new information presented by Merritt Mill Apartments LLC,the county agrees with a decision to grant the exemption. • Late application. • Good cause letter. • Denial Letter. • Copy of G.S. 105-278.6 Motion of the Board Grant exemption for property used for charitable purpose Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against DocuSign Envelope ID:3ACB38FB-1D97-4586-9480-003E257BCC45 Property Identification: Property Owner Richard and Kathleen Appellant(if different) Ebershol Property Address 288 Riverwood Drive Parcel ID or Abstract 0808931734 Statement of Appeal: Request to accept untimely PUV application that was submitted on June 28, 2023. Current Assessed Value N/A County Opinion Property would otherwise qualify for Present Use Value Time of Hearing 3:13 PM Appellant Opinion Accept untimely application for Present Use Value County Representative Dana Hall Board Decision Deny untimely application for Present Use Value Evidence submitted by the appellant: • Appellant recently learned about the Present Use Value program that is offered through the County and would like to be considered for the program. Evidence submitted by the county representative: 0 On June 28,2023,Mr. Ebersohl completed a Present Use Value application in the assessor's office.He was made aware of the January 31, 2023 listing period deadline for new applicants into the Present Use Value program and the need to submit good cause for the failure to file a timely application. 0 Good cause letter. • 2023 AV-5 Application for Horticulture Present Use Value Assessment. • Three years of Schedule F Income Profit/Loss of Farming Worksheets. Motion of the Board Deny untimely Present Use Value application Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against Chair of the i d4signed by: Leon Meyers 9/25/2023 Recording Secre17951,R cuSigned by: Jennifer Rigsbee �'"� I�Ot,t, B66g66i=624� _ /25/2023