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HomeMy WebLinkAbout2023-11-29 BOER MINUTES DocuSign Envelope ID:933E4266-2573-4AB4-A69C-88B2E89AC78E MINUTES Orange County Board of Equalization and Review Meeting held on November 29, 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: Office Assistant Jennifer Rigsbee Deputy Tax Assessor Chad Phillips Real Property Appraisal Manager Roger Gunn Personal Property Appraisal Manager Kandice Wright Business Personal Property Appraiser Karen Atwater Business Personal Property Appraiser Christy Carden PUV Compliance Review Appraiser Dana Hall Vehicle Appraisal Technician Jackie Morrow Appraiser Shavonda McLean Meeting Schedule: Time PIN or Abstract Appellant Appeared Appeal Type 1:05 PM 9822534030 Andrew Van Hoewyk Yes Compromise of Taxes 1:17 PM 305463 Point In Space Yes Compromise of Taxes 1:24 PM 9884484960 Claire W. Petty Yes Removal of Present Use Value 1:24 PM 9884484365 Claire W. Petty Yes Removal of Present Use Value 1:47 PM 3204522 Alpaca Peruvian Charcoal No Compromise of Taxes Chicken 1:50 PM 1066245 Hillsborough Chrysler Dodge No Compromise of Taxes Jeep Ram 1:52 PM 10337 Capital Ford of Hillsborough No Compromise of Taxes 1:56 PM N/A Transitioning Senior No Situs of Vehicle Consultants 1:59 PM 9940823231 JLA Farms, LLC Yes Removal of Present Use Value 2:22 PM 9825630633 Katherine Faulkner Yes Denial of Exclusion 2:42 PM 9851420811 Peter Moyers Yes Untimely Present Use Value Application DocuSign Envelope ID:933E4266-2573-4AB4-A69C-88B2E89AC78E 2:49 PM 9788313541 Holland Family 1995 Limited Yes Value Partnership 3:19 PM 9788218399 Holland Family 1995 Limited Yes Value Partnership 3:28 PM 9940563597 Charles Wells Yes Removal of Present Use (phone) Value 3:34 PM 9789929673.013 Wine to Water Yes Denial of Exemption Time By Meeting called to order 1:05 PM Leon Meyers Meeting adjourned 3:48 PM Leon Meyers Motion Time By Second To move into recess 2:50 Leon Meyers Barbara Levine To return to order 2:56 Leon Meyers Barbara Levine Related meeting notes: The meeting was called to order at 1:05 PM with two Board members present, Leon Meyers and Barbara Levine. The third member,Tony Blake, arrived at 2:45 PM. The dates for the 2024 Board of Equalization and Review meetings were scheduled as follows: • April 23, 2024 Convening Meeting at 1:00pm • June 4-6, 2024 Meetings at 1:00pm • June 18-19, 2024 Meetings at 1:00pm • June 20, 2024 Adjournment Meeting at 1:00pm Property Identification: Property Owner Andrew Van Hoewyk Appellant(if different) Property Address 7818 Dairy Ridge Court Parcel ID or Abstract 19822534030 Statement of Appeal: Request for compromise of taxes in the amount of $5,623.47 of listing penalties as a result of failure to list improvements on subject property. Current Assessed Value N/A County Opinion Applied listing penalties of $5,623.47 Time of Hearing 1:05 PM Appellant Opinion Compromise of taxes for $5,623.47 in listing penalties County Representative Roger Gunn Board Decision Grant compromise in the amount of$2,811.74, 50%of listing penalties DocuSign Envelope ID:933E4266-2573-4AB4-A69C-88B2E89AC78E Evidence submitted by the appellant: Excerpts from appellant letter that is included in evidence: • "When we built our house in 2017, our builder applied for all the necessary permits and inspections. We were unaware that it was possible that the approval of those permits would not notify the tax office of the improvement. As such we assumed that the Orange County Tax Office had been made aware of the new home." • "We've paid every mortgage payment on time,including what we thought were the correct taxes. It was not brought to our attention that we could have been paying the incorrect amount. This was the first time we had built a house or improved a lot." • "While we acknowledge our responsibility to pay property taxes,we kindly request that you consider granting us a compromise to remove the $5,623.47 in penalties and interest accrued on our property tax bill. Doing so would provide much needed relief and allow us to catch up on our payments without enduring further financial strain." Evidence submitted by the county representative: • On Aug. 17,2023, a Notice of Discovery was issued for failure to list improvements to the subject property for the 2018 through 2023 tax years. • Upon no exception being filed for the discovery,the discovery bills were issued on Oct. 16, 2023 for the 2018 through 2023 tax years,which included statutory listing penalties for each year as follows: 2023 $281.46 2022 $554.27 2021 $810.71 2020 $1,068.53 2019 $1,335.67 2018 $1,572.83 Total=$5,623.47 • Request for compromise from appellant • Discovery Bill Letter • Discovery Bills • Notice of Discovery • Property Record Cards reflecting discovery values • General Statute 105-312 Motion of the Board Compromise in the amount of$2,811.74 Made the motion Barbara Levine Seconded the motion Leon Meyers Voted For DocuSign Envelope ID:933E4266-2573-4AB4-A69C-88B2E89AC78E Voted Against Property Identification: Property Owner Point In Space Appellant(if different) Property Address Business Personal Parcel ID or Abstract 305463 Property located at 232 Stable Road Statement of Appeal: Request for compromise of taxes in the amount of$1,198.70 due to listing penalties resulting from audit discoveries. Current Assessed Value N/A County Opinion Applied listing penalties of $1,198.70 Time of Hearing 1:17 PM Appellant Opinion Compromise of taxes for $1,198.70 in listing penalties County Representative Karen Atwater Board Decision Grant compromise in the amount of$599.35, 50% of listing penalties Evidence submitted by the appellant: • I am writing to appeal the late fees charged on the historical business personal property tax that I owe as a result of my recent audit. • Unfortunately, I was not aware that I needed to report expensed assets in the total property value on my property tax reporting forms. I was under the assumption that only depreciated assets,as listed on my federal tax return,were subject to the property tax. • I have absolutely no contention with paying the actual taxes owed but feel that almost$1200 of penalties is unwarranted considering I was not knowingly misrepresenting my asset value. Evidence submitted by the county representative: • The county contracted with County Tax Services Inc.to perform an audit on Point In Space, specifically for their dba Dwarf Star Studios. • Initial introductory correspondence from CTSI was mailed June 16,2023 and followed the process to final discovery notice dated Aug. 3,2023. The discovery included penalties per NCGS 105-312 (h). • Point In Space has had a business personal property account with the county since 2008. Listing forms have been submitted each year since that time. • Appellant's full letter of appeal • Copy of Discovery Notice • Copy of Discovery Bills Motion of the Board I Compromise in the amount of$599.35 DocuSign Envelope ID:933E4266-2573-4AB4-A69C-88B2E89AC78E Made the motion Barbara Levine Seconded the motion Leon Meyers Voted For Voted Against Property Identification: Property Owner I Claire W. Petty Appellant(if different) Newton Holden Property Address 1512 Lawrence Road Parcel ID or Abstract 19884484960 Statement of Appeal: Request that the four years of back taxes be forgiven due to the fact that the property was placed in the Present Use Value program in error by the County. Current Assessed Value N/A County Opinion Uphold Removal of Present Use Value and Deferred Tax Bills Time of Hearing 1:24 PM and Appellant Opinion Compromise of taxes for 2:34 PM $2,766.07 County Representative Dana Hall Board Decision Uphold Removal of Present Use Value and Deferred Tax Bills Evidence submitted by the appellant: • In our review of the property,we agree according to current regulations that the land was placed in the program in error by the county. Claire is an 89 year old widow with minimal resources to pay the$6,469.69 in back taxes caused by the county error. We feel that it is unfair to charge four years back taxes when this legacy issue, from decades ago,was approved by the county. Ms. Petry is a lifelong resident of Orange County, and we feel that should be taken into account.Ms. Petty acknowledges that she will no longer receive the tax reduction in the future and will pay the appropriate taxes in the future assessed. We would like to request that the four years back taxes be forgiven. Evidence submitted by the county representative: • On March 3, 2003, an application for agriculture Present Use Value was submitted and approved by a previous employee processing the Present Use Value applications. Ms. Petty signed the 2003 application understanding that loss of eligibility will result in removal from the program and the immediate billing of deferred taxes. • On July 6, 2023,Ms.Petty received a Present Use Value Compliance Review form in the mail to complete for her two properties enrolled in the program since March 3,2003. Ms. Petty and her nephew Mr. Holden visited the assessor's office in the month of August and inquired how to complete the compliance review received. I provided maps of the tract containing the two parcels enrolled in the program with aerial photographs to conclude the amount of open land in production to be less than the required amount needed of 10 acres. • On Sept. 15,2023,1 removed the two parcels enrolled in the program due to the property no longer meeting the minimum acreage in production requirement for agriculture. • Appeal Letter dated Oct. 11,2023 DocuSign Envelope ID:933E4266-2573-4AB4-A69C-88B2E89AC78E • Removal of Present Use Value Letter dated Sept. 15,2023 • Aerial maps of two properties with measured open land in production acreage • Present Use Value Compliance Review Letter dated July 6, 2023 • Original 2003 AV-5 Application for Agriculture dated March 3,2003 Motion of the Board Uphold removal of property from Present Use Value Program. Board of Equalization and Review does not have authority to release deferred taxes Made the motion Barbara Levine Seconded the motion Leon Meyers Voted For Voted Against Property Identification: Property Owner Claire W. Petty A ellant(if different) Newton Holden Property Address 10.214 acres near 512 Parcel ID or Abstract 9884484365 Lawrence Road Statement of Appeal: Request that the four years of back taxes be forgiven due to the fact that the property was placed in the Present Use Value program in error by the county. Current Assessed Value N/A County Opinion Uphold Removal of Present Use Value and Deferred Tax Bills Time of Hearing 1:24 PM and Appellant Opinion Compromise of taxes for 2:34 PM $3,735.38 County Representative Dana Hall Board Decision Uphold Removal of Present Use Value and Deferred Tax Bills Evidence submitted by the appellant: • In our review of the property,we agree according to current regulations that the land was placed in the program in error by the county. Claire is an 89 year old widow with minimal resources to pay the$6,469.69 in back taxes caused by the county error. We feel that it is unfair to charge four years back taxes when this legacy issue, from decades ago,was approved by the county. Ms. Petty is a lifelong resident of Orange County, and we feel that should be taken into account. Ms. Petty acknowledges that she will no longer receive the tax reduction in the future and will pay the appropriate taxes in the future assessed. We would like to request that the four years back taxes be forgiven. Evidence submitted by the county representative: • On March 3, 2003, an application for agriculture Present Use Value was submitted and approved by a previous employee processing the Present Use Value applications. Ms. Petty DocuSign Envelope ID:933E4266-2573-4AB4-A69C-88B2E89AC78E signed the 2003 application understanding that loss of eligibility will result in removal from the program and the immediate billing of deferred taxes. • On July 6,2023,Ms. Petty received a Present Use Value Compliance Review form in the mail to complete for her two properties enrolled in the program since March 3,2003. Ms. Petty and her nephew Mr. Holden visited the assessor's office in the month of August and inquired how to complete the compliance review received. I provided maps of the tract containing the two parcels enrolled in the program with aerial photographs to conclude the amount of open land in production to be less than the required amount needed of 10 acres. • On Sept. 15,2023,1 removed the two parcels enrolled in the program due to the property no longer meeting the minimum acreage in production requirement for agriculture. • Appeal Letter dated Oct. 11, 2023 • Removal of Present Use Value Letter dated Sept. 15,2023 • Aerial maps of two properties with measured open land in production acreage • Present Use Value Compliance Review Letter dated July 6, 2023 • Original 2003 AV-5 Application for Agriculture dated March 3,2003 Motion of the Board Uphold removal of property from Present Use Value Program. Board of Equalization and Review does not have authority to release deferred taxes Made the motion Barbara Levine Seconded the motion Leon Meyers Voted For Voted Against Property Identification: Property Owner Alpaca Peruvian Charcoal Appellant(if different) Chicken Property Address Business Personal Parcel ID or Abstract 3204522 Property located at 237 S. Elliott Road Statement of Appeal: Request the compromise of taxes in the amount of$1,124.28 for listing penalty. Current Assessed Value N/A County Opinion Applied listing penalty of $1,124.28 Time of Hearing 1:47 PM Appellant Opinion Compromise of taxes for $1,124.28 in listing penalty County Representative Christy Carden Board Decision Deny the request for compromise of taxes Evidence submitted by the appellant: • The accounting firm is requesting compromise of late list penalty due to an oversight by their firm at listing time. The listing was completed immediately upon discovery and tax will be paid timely. DocuSign Envelope ID:933E4266-2573-4AB4-A69C-88B2E89AC78E • The firm explains this was the entity's first year of operations and due to that,their workload at that time of year, Covid 19 cases in their office, difficulties with initial accounting set up and to the restaurant owner's excellent record with all tax compliance matters,they feel that it is reasonable to request a penalty waiver this one time. This is the owner's first restaurant in Chapel Hill, and they assure the tax office that the listing will be accurate and timely in the future. Evidence submitted by the county representative: • First year taxpayer 2023 • Listing was submitted to Durham July 21, 2023 • Forwarded to Orange County Aug. 17, 2023 • Bill created Aug. 30,2023 • Appeal of Late List Penalty Nov. 3, 2023 Motion of the Board Deny the request for compromise of taxes Made the motion Leon Meyers Seconded the motion Barbara Levine Voted For Voted Against Property Identification: Property Owner Hillsborough Chrysler Appellant(if different) Dodge Jeep Ram Property Address Business Personal Parcel ID or Abstract 1066245 Property located at 259 S. Churton Street Statement of Appeal: Request the compromise of taxes in the amount of$2,884.25 for listing penalty. Current Assessed Value N/A County Opinion Applied listing penalty of $2,884.25 Time of Hearing 1:50 PM Appellant Opinion Compromise of taxes for $2,884.25 in listing penalty County Representative Christy Carden Board Decision Grant full compromise of $2,884.25 in listing penalty Evidence submitted by the appellant: • Capital Automotive Group states a new person came into the role that is responsible to file property tax listing and due to some training issues, she was one day late getting these mailed. Most of their dealerships file online so she was not aware that these had to be postmarked b DocuSign Envelope ID:933E4266-2573-4AB4-A69C-88B2E89AC78E April 17th and due to the post office being closed,they weren't postmarked until morning of April 18th. Evidence submitted by the county representative: • History of their county record: 2018 Listed on-time and paid timely(Initial listing as started in county Oct. 18, 2017) 2019 Listed on-time and paid timely 2020 Listed on-time and paid timely 2021 Listed on-time and paid timely 2022 Listed on-time and paid timely 2023 Listed late April 18,2023 • Orange County does offer online services that allow a business to upload their completed listing form but is not the same as online listing services that other counties provide. • The difference in the services online listing services one can complete their filing entirely paperless. Orange County service requires a completed paper copy that is then uploaded as a file. Motion of the Board Compromise the entirety of the$2,884.25 listing penalty Made the motion Leon Meyers Seconded the motion Barbara Levine Voted For Voted Against Property Identification: Property Owner Capital Ford of Appellant(if different) Hillsborough Property Address Business Personal Parcel ID or Abstract 10337 Property located at 350 South Churton Street Statement of Appeal: Request the compromise of taxes in the amount of$375.01 for listing penalty. Current Assessed Value N/A County Opinion Applied listing penalty of $375.01 Time of Hearing 1:52 PM Appellant Opinion Compromise of taxes for $375.01in listing penalties County Representative Christy Carden Board Decision Deny the compromise of taxes for$375.01 DocuSign Envelope ID:933E4266-2573-4AB4-A69C-88B2E89AC78E Evidence submitted by the appellant: • Capital Automotive Group states a new person came into the role that is responsible to file property tax listing and due to some training issues, she was one day late getting these mailed. Most of their dealerships file online so she was not aware that these had to be postmarked by April 17th and due to the post office being closed,they weren't postmarked until morning of April 18th. Evidence submitted by the county representative: • History of their county record: The business was bought from an existing business in 2013. 2014-Present years listed below imposed late list or late payment penalty. All other tax listings and payments were timely. 2015 listed timely paid late(Jan. 12,2016) 2022 listed late paid timely(Board of Equalization and Review released penalties) 2023 listed late • Orange County does offer online services that allow a business to upload their completed listing form but is not the same as online listing services that other counties provide. • The difference in the services online listing services one can complete their filing entirely paperless. Orange County service requires a completed paper copy that is then uploaded as a file. Motion of the Board Deny the compromise of taxes for$375.01 Made the motion Leon Meyers Seconded the motion Barbara Levine Voted For Voted Against Property Identification: Property Owner Transitioning Senior Appellant(if different) Marla Benton Consultants Property Address 125 South Estes Drive Parcel ID or Abstract N/A Unit 9532 Statement of Appeal: Request to have the tax notice for the 2022 Audi Q7 changed to reflect the taxpayer's current address of 5492 Montgomery Place Hillsborough,NC 27278. DocuSign Envelope ID:933E4266-2573-4AB4-A69C-88B2E89AC78E Current Assessed Value N/A County Opinion Tax notice corresponds with situs of motor vehicle at time of registration Time of Hearing 1:56 PM Appellant Opinion Change tax notice to correspond with current address County Representative Jackie Morrow Board Decision Deny changing the tax notice to correspond with current address Evidence submitted by the appellant: • The taxpayer now resides in Hillsborough. She is requesting to change the tax notice of the 2022 Audi Q7 to correspond to her current address in Hillsborough rather than the Chapel Hill address that was provided at the time of registration. Evidence submitted by the county representative: • The motor vehicle tax notice was generated using the address that was entered by the NC Division of Motor Vehicles at the time of registration,which is required by the North Carolina General Statute. • General Statute 105-330.2 • Copy of email from the taxpayer • The legal information listed on the NC Secretary of State website Motion of the Board Deny changing the tax notice to correspond with current address Made the motion Barbara Levine Seconded the motion Leon Meyers Voted For Voted Against Property Identification: ProDertv Owner JLA Farms,LLC Appellant(if different) Bruce Knott Property Address 145 acres near Burton and Parcel ID or Abstract 9940823231 Allison Roads Statement of Appeal: Request for the 50.59 agricultural acres to be reinstated into the Present Use Value Program. Current Assessed Value N/A County Opinion Statutory removal of Present Use Value Time of Hearin 1:59 PM Appellant Opinion Reinstate Present Use Value County Representative Dana Hall Board Decision Reinstate Present Use Value DocuSign Envelope ID:933E4266-2573-4AB4-A69C-88B2E89AC78E Evidence submitted by the appellant: • I received your letter dated Oct. 4, 2023 that removed the 50.59 acres from the agricultural Present Use Value program. Per the letter and subsequent email clarification,the reason for the removal from the Present Use Value was due to leaving the land fallow for 2 years in a row. I assume you arrived at this decision as there was no income in 2020 and 2021. 1 met the requirement for average minimum revenue over the 3 year period but not the 2 years without any revenue. I'd like to challenge the conclusion of leaving the land fallow for 2 years. Evidence submitted by the county representative: • On May 12,2023,JLA Farms, LLC received a Present Use Value Compliance Review form to be completed by July 12,2023. On July 3,2023 Mr. Knott presented a partially completed compliance review form via email with supporting income documentation as Schedule F tax returns for years 2020,2021, and a Bank of American deposit receipt for$3,100 on Dec. 29, 2022. I replied with a request to see income documentation in the form of a Schedule F from his 2022 federal tax return. Mr.Knott emailed his 2022 Schedule F showing an income of $5,741 on Sept. 5,2023. Per Tina Miller with USDA, commodity reports have been submitted in the past for the years 2018 and 2019,however nothing has been reported for the years 2020- 2022. On Oct. 4,2023,I removed the 50.59 acres from the Present Use Value program for agriculture as it does not meet the minimum acreage and income in production requirements. • Appeal Letter dated Nov. 6,2023 • Compliance Review Form dated July 3,2023 with supporting income documentation • Compliance Review Request Letter dated May 12, 2023 • Removal of 50.59 acres from PUV letter dated Oct. 4,2023 • Email from Tina Miller with USDA dated Nov. 9,2023 and Commodities Reports for 2018 and 2019 Motion of the Board To reinstate Present Use Value status Made the motion Leon Meyers Seconded the motion Barbara Levine Voted For Voted Against Property Identification: Property Owner Katherine Faulkner Appellant(if different) Property Address T 108 Kestrel Court I Parcel ID or Abstract 19825630633 Statement of Appeal: Request that the property receive the Elderly or Disabled exclusion under General Statute 105-277.1 DocuSign Envelope ID:933E4266-2573-4AB4-A69C-88B2E89AC78E Current Assessed Value N/A County Opinion Deny Exclusion Time of Hearin 2:22 PM Appellant Opinion Grant Exclusion County Representative Shavonda Board Decision Grant Exclusion McLean Evidence submitted by the appellant: • The appellant feels that the death benefit of$31,211.64 should not be counted as income for 2022. Evidence submitted by the county representative: • The appellant's income exceeds the allowed amount of$33,800 for the year 2022. On her tax return for 2022 the $31,211.64 was included as part of her income. Income-All monies received from every source other than gifts or inheritances received from a spouse,lineal ancestor, or lineal descendant. The income is based off all income before any deductions. • Untimely Application • Appeal letter from appellant • Annuity Statement • Guide to Distribution Codes Motion of the Board To Grant the Elderly or Disabled Exclusion for 2023 Made the motion Barbara Levine Seconded the motion Leon Meyers Voted For Voted Against Property Identification: Property Owner Peter Moyers Appellant if different Property Address 3609 Pasture Road Parcel ID or Abstract 19851420811 Statement of Appeal: Request to accept untimely Present Use Value application that was submitted on Nov. 10,2023. Current Assessed Value N/A County Opinion Property would otherwise qualify for Present Use Value Time of Hearing 2:42 PM Appellant Opinion Accept untimely application for Present Use Value County Representative Dana Hall Board Decision Grant untimely application for Present Use Value DocuSign Envelope ID:933E4266-2573-4AB4-A69C-88B2E89AC78E Evidence submitted by the appellant: • After expanding our farm from a total of 10 to 15 acres in 2013, Deborah walked into the tax office to ask if we now qualified as a farm for tax purposes. She was told she needed to either breed horses or sell hay to qualify. She was told that pasture boarding(which we have always done)did not qualify us. Peter,in August 2023, inquired and was informed that pasture boarding would qualify us for farm status for tax purposes. Evidence submitted by the county representative: • On Nov. 10,2023,Mr. and Mrs. Moyers completed a Present Use Value application in the assessor's office and was made aware of the January 31 st listing period deadline for all new applicants into the Present Use Value Program and the need to submit good cause for failure to file a timely application. • 2023 AV-5 Application For Agriculture Present Use Value Assessment • Good Cause Letter Motion of the Board Grant untimely application for Present Use Value Made the motion Leon Meyers Seconded the motion Barbara Levine Voted For Voted Against Property Identification: Property Owner Holland Family 1995 Appellant(if different) Lantz Holland Limited Partnership Property Address 18 Holland Drive Parcel ID or Abstract 9788313541 Statement of Appeal: Request a reduction in value due to developmental restrictions on the property. Current Assessed Value $5,036,200 County Opinion $21831,200 Time of Hearin 2:49 PM Appellant Opinion $2,461,200 County Representative Roger Gunn Board Decision $2,646,200 Evidence submitted by the appellant: Excerpts from appellant letter included in evidence in Spatialest: • "All the land with the apartments was noted by the town in the approval process not to be able for use after they cut the apartments down to 38 from 100 units. I tried to get that changed years ago but the town would not approve a change on the use of land. With a creek on both sides is also a problem." DocuSign Envelope ID:933E4266-2573-4AB4-A69C-88B2E89AC78E • "I am asking for help so we can carry on our parents vision in keeping our apartments affordable,especially with the apartment building using up all the land density for the land around it." Evidence submitted by the county representative: • Upon a review, it was discovered that since 2017 only 1 acre of the 7.35 acres was being valued. As a result,the number of commercial acreage units was increased from 1 to 7.35 with a-50%market adjustment applied to the land due to size and shape. The result was an increase in the land value from$1,100,00 to $3,675,000 and an overall increase in value from $2,461,200 to $5,036,200. • After a review of the restrictions placed on the property and topography issues further restricting development, and because only approximately 3 acres are being utilized for the apartment complex, it is the recommendation of the County to increase the market adjustment on the land from-50%to -80%which would reduce the value of the land to$1,470,000 and the overall property value to$2,831,200. • Current property record cards • Proposed property record cards • GIS image of property Motion of the Board Change value to$2,646,200 Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Leon Meyers Voted Against Property Identification: Property Owner Holland Family 1995 Appellant(if different) Lantz Holland Limited Partnership Property Address 1001 South Columbia Parcel ID or Abstract 9788218399 Street Statement of Appeal: Request a reduction in value because of the age of the building and the fact that it was built on a back-filled lot with a history of settling. Current Assessed Value $769,100 County Opinion $623,800 Time of Hearin 3:19 PM Appellant Opinion $725,900 County Representative Roger Gunn Board Decision $623,800 DocuSign Envelope ID:933E4266-2573-4AB4-A69C-88B2E89AC78E Evidence submitted by the appellant: Excerpts from appellant letter included in evidence in Spatialest: • "The building is old and is built on a back-filled lot,and I have had to lift it as the building was settling at the time, and the parking lot is settling in the corner." • "The widening of Columbia Street a few years ago,they took land and forced a lot of water on this property. This business provides a great service to people in school or working in town, a great place for their children. If the lot and building were in better shape, I would not question this increase." Evidence submitted by the county representative: • Upon a review,it was discovered that since 2017 only 1.44 acres of the 1.68 acres was being valued. As a result,the number of commercial acreage units was increased from 1.44 to 1.68 with the existing-82%market adjustment applied to the land due to topography and shape. The result was an increase in the land value from$259,200 to $302,400 and an overall increase in value from$725,900 to$769,100. • After receiving the appeal,a site visit was conducted resulting in the following recommendations: decrease the grade of Building 1 from B-05 to C, decrease the effective year built of Building 1 from 2006 to 2000, and add 5,800 square feet of asphalt paving as a yard item. • These recommended changes would reduce the current valuation from$769,100 to $623,800. • Current property record cards • Proposed property record cards • GIS image of property Motion of the Board To accept the County's revised value of$623,800 Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against Property Identification: Property Owner Charles Wells Appellant if different Property Address 37 acres off Hwy. 86 near Parcel ID or Abstract 9940563597 Caswell County Line Statement of Appeal: Request for the 14.56 agricultural acres to be reinstated into the Present Use Value Program. DocuSign Envelope ID:933E4266-2573-4AB4-A69C-88B2E89AC78E Current Assessed Value N/A County Opinion Statutory removal of Present Use Value Time of Hearin 3:28 PM Appellant Opinion Reinstate Present Use Value County Representative Dana Hall Board Decision Reinstate Present Use Value Evidence submitted by the appellant: • This is my appeal letter wishing to be reinstated to the Present Use Value program for agriculture of the thirteen acres associated with PIN#9940563597. I have provided income evidence for the last three years from a different leased individual, compared to a previous farmer in the past. Evidence submitted by the county representative: • On June 12,2023,Mr.Wells received a compliance review form to be completed by Aug. 12, 2023. Mr. Wells submitted the compliance review form on July 10,2023 indicating no change in use with the property. I called Mr. Wells to have his farmer complete a Farmer's Income Affidavit from Mr. Clayton who is on record as the farmer from the original application dated Dec. 31,2014 and Mr. Wells stated there was no production on the 14.56 acres at this time. Mr. Clayton also confirmed of no production within the last 10 years under his farm for the acreage on Mr. Wells property. On Oct. 2,2023, I removed the 14.56 acres from agricultural present use value and created deferred bills to mail to Mr.Wells. On Nov. 1,2023,1 received additional income information provided from a new neighboring farmer indicating pasture grazing for livestock from Mr. Charles Edens. On the same day, I visited the property and spoke with Mr. Edens to confirm livestock grazing by utilizing temporary fencing for his livestock on Mr. Wells property. On Nov. 12,2023,Mr.Wells submitted an appeal providing the additional income information needed to complete his compliance review. • Appeal letter dated Nov. 12,2023 • Aerial photographed map of the property • Completed compliance review form dated July 10, 2023 • 2023 Farmer's Income Affidavit dated Nov. 1, 2023 • Compliance Review request letter dated June 12,2023 • Disqualification letter dated Oct. 2, 2023 • Original AV-5 PUV application dated Dec. 31,2014 Motion of the Board To reinstate Present Use Value status Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Leon Meyers Voted Against DocuSign Envelope ID:933E4266-2573-4AB4-A69C-88B2E89AC78E Property Identification: Property Ownerts2l ne to Water Appellant if different Property Addre4 S. Estes Drive,Unit Parcel ID or Abstract 9789929673.013 6 Statement of Appeal: Request for subject property to receive a charitable exemption under General Statute 105-278.7. Current Assessed Value N/A County Opinion Deny Exemption Time of Hearin 3:34 PM Appellant Opinion Grant Exemption County Representative Shavonda Board Decision Grant Exemption McLean Evidence submitted by the appellant: • The appellant would like to receive the charitable exemption on the office space located at 104 S. Estes Drive,Unit 206 in Chapel Hill. The office space is currently serving our events team and local administration for our international nonprofit which provides clean water to those in need. Evidence submitted by the county representative: • Wine to Water applied for the charitable exemption for the subject property. The property was denied the exemption because no evidence was provided to prove that the office space was being used for exempt purposes. • Copy of late application • Appeal letter from appellant • NC Secretary of State Letter • Department of Treasury Letter • Wine to Water Bylaws • General Statute 105-278.7 • UNC Case Study 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:933E4266-2573-4AB4-A69C-88B2E89AC78E Chair of the igned by: Leon Meyers 12/12/2023 Recording Secr i us gned by: Jennifer Rigsbee �:.: u � �' � 12/12/2023