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Home My WebLink About2024-06-04 BOER Minutes DocuSign Envelope ID:C705DB5C-D3CB-4A59-A371-9819CC6CC42F MINUTES Orange County Board of Equalization and Review Meeting held on June 4, 2024 at 1:OOPM 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 Vaughn Compton No Alternate Member Shannon Julian No Alternate Member Joy Mercer No Alternate Member Sarojini Salvi No Alternate Member Richal Vanhook No Orange County Staff in attendance: Administrative Support Vrinlli Flores Office Assistant Jennifer Rigsbee Real Property Appraisal Manager Roger Gunn Business Appraiser Christy Carden PUV Compliance Review Appraiser Dana Hall Appraiser Bill Hiltbold Appraiser/Exemptions Shavonda McLean Staff Attorney Morgan Pierce Meeting Schedule: Time PIN or Abstract Appellant Appeared Appeal Type 12:58 See attached list University Gardens Yes Value PM (87 PINs total) Condominiums-Charles _ Bulthuis (Agent) 1:30 PM 9853879841 David Robinson (Bruce Yes Denial of Exclusion Gordon) 1:45 PM 9798394063 Jenny and Tyrell Heaton Yes Value 2:15 PM 9950829737 Bluestem Community NC, Yes Denial of Exemption Inc. 2:35 PM 198446 Jean Woods DDS PA Yes Compromise of Listing Penalty 2:50 PM 9863700110 Cynthia L. Bee Yes Untimely Present Use Value Application 2:50 PM 9863704359 Cynthia L. Bee Yes Untimely Present Use Value Application 2:54 PM 9787627368 Tyson Dilorenzo No Value 3:05 PM 9798345972 Zhanna and Leonid No Denial of Exclusion Rubanchik 3:14 PM 3212600 We Power Food, Inc. No Denial of Exemption DocuSign Envelope ID:C705DB5C-D3CB-4A59-A371-9819CC6CC42F Time By Meeting called to order 12:56 PM Leon Meyers Meeting adjourned 3:20 PM Leon Meyers Property Identification: Property Owner University Gardens Appellant(if different) Charles Bulthuis Condominiums (Agent) Property Address 800 Pritchard Avenue Parcel ID or Abstract See attached list(87 PINS total) Statement of Appeal: Request change in value based sales of comparable properties. Current Assessed Value See attached list County Opinion See attached list Time of Hearing 12:58 PM Appellant Opinion See attached list County Representative Roger Gunn Board Decision Continue appeal on June 6, 2024 Evidence submitted by the appellant: • The appellant has provided a sales report of twenty-one comparable properties. The report lists an average sale price of$196,798 and median sale price of$195,000. The average price per square foot of living area is $191.61 and the median is $192.12. Evidence submitted by the county representative: • The subject condominium project known as University Gardens was constructed in 1965 and contains 32 flat style and 64 townhouse style units. Of the 96 total units, 87 units are under appeal.The flat units all contain 1,053 square feet and range in assessed values from $71,400 to$97,500 with $74,100 being the predominant value. Most of the townhouse style units have 1,026 square feet, with a few units containing 988 square feet, and the townhouse style units range in assessed values from $70,500 to$96,200 with $73,100 being the predominant value.Almost all units have 2000 as the effective year built.The predominant values of each style reflect an E24 market adjustment because at the time of the revaluation,these 64 units were owned by The Best of M LLC and were basically ran and managed as apartments. Therefore,these units were valued collectively by the income approach and an E24 market adjustment was applied to these units to arrive at pro-rata values for these units.Since 2021, all but eleven of the units in the project have been transferred to three different investors/investment groups, including the units previously owned by The Best of M LLC. • It can be argued that since the units in the project can be individually transferred, and since the units are not all owned by a single investor/investment group,the units should not be valued collectively.As evidenced by the subject photographs,the subject project is currently in the process of being renovated with the units in Buildings G & H under construction as of January 1, 2024. In selecting comparable sales for the subject units,the challenge was to find sales of similar units,that like the subject, have had little remodeling and have similar electric heat and wall unit air conditioning. Most comparable sales submitted by the appellant exhibit DocuSign Envelope ID:C705DB5C-D3CB-4A59-A371-9819CC6CC42F remodeling and have modern conventional central heating and cooling.The comparable sales selected by the County are considered the most similar sales for the subject units available. • In a review of the subject units, some slight inconsistencies in heating exist, causing slight variations in values between similar units. It is the county recommendation for all the appealed units to correct the heat type of these units to electric and remove the E24 market adjustment from the units formerly owned by The Best of M LLC.The resulting recommended values for each unit are included in the Valuation Summary of Appealed Properties spreadsheet. • Summary of County Position • Valuation Summary of Appealed Units • GIS Location Map of Subject Units • Photographs of Subject Units • Sales Analyses for Subject Units • Photographs of Comparable Sales Motion of the Board Continue hearing of appeal on June 6, 2024. Made the motion Leon Meyers Seconded the motion Tony Blake Voted For Barbara Levine Voted Against Property Identification: Property Owner David Robinson Appellant(if different) Property Address 1813 Dimmocks Mill Parcel ID or Abstract 9853879841 Road Statement of Appeal: The appellant would like the property to receive the disabled veteran exclusion under 105-277.1C for the year 2024. Current Assessed Value N/A County Opinion Deny Exclusion Time of Hearing 1:30 PM Appellant Opinion Grant Exclusion County Representative Shavonda Board Decision Deny Exclusion McLean Evidence submitted by the appellant: • The appellant would like the disabled veteran exclusion to be granted on this property for 2024 tax year. Evidence submitted by the county representative: • The property was denied the disabled veteran exclusion due to appellant not being the January 1 owner. • Disabled Veteran Exclusion Owner must meet all of these requirements on January 1: DocuSign Envelope ID:C705DB5C-D3CB-4A59-A371-9819CC6CC42F Must be a qualifying owner(discussed later). o Disabled veteran, or o Surviving spouse. Must be a North Carolina resident. Must own and occupy the permanent residence. Qualifying Owner Disabled Veteran Option Character of service at separation was honorable or under honorable conditions and either: o the veteran has a service-connected,permanent,and total disability as certified by the United States Department of Veterans Affairs(USDVA), or o receives benefits under 38 U.S.C. (United States Code)2101 for specialty adapted housing • Timely Application • Appeal Letter for Appellant • PIN History Motion of the Board Deny the disabled veteran exclusion for 2024 Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against Property Identification: Property Owner Jenny and Tyrell Heaton Appellant(if different) Property Address 59 Oakwood Drive Parcel ID or Abstract 19798394063 Statement of Appeal: Request change in value to $877,800,the listed value of the property. Current Assessed Value $906,000 County Opinion $906,000 Time of Hearin 1:45 PM Appellant Opinion $877,800 County Representative Bill Hiltbold Board Decision $906,000 Evidence submitted by the appellant: • The owner appealed the property value Feb. 21,2024 stating their taxes have increased every year since they moved into their house in June 2021 and was recently raised another 9.68%to nearly a 20%overall increase. The home was purchased at the height of the market when sales were closing in days. Over the last 3 years the tax escrow has increased from$12,528 to $14,905. Several houses on their block are valued much higher but the subject property is paying more than double their tax. Evidence submitted by the county representative: DocuSign Envelope ID:C705DB5C-D3CB-4A59-A371-9819CC6CC42F • The property was visited on Feb. 22,2024 for an informal appeal, a discovery was made of a wrap-around front porch and living area extension on the right side of the home that was not on the 2023 sketch. The home has been renovated throughout,the rear deck rebuilt, and in addition to the outdoor kitchen the patio has been extended with a fire pit. • Corrections to the sketch, added the fire pit to the yard items, changed the full bath count from 6 to 5,the half bath count from 1 to 2 and the effective year built from 2010 to 2007. These corrections brought the total property value for 2024 from$877,800 to $906,000. • Sales in neighborhood 7400 from 01/01/2017 through 12/31/2020: this is a listing of qualified sales in the subject neighborhood from 2017 through 2020,the study period for the 2021 county revaluation. The subject property is shown in orange. The grade of the subject property is B+10,which seems low given the beautiful interior shown in the sales listing. Lower graded properties should not be compared to this freshly renovated home. The subject is the only 6,000 square foot house among the considered sales so the focus should be on the value per square foot for comparison. The [imp/FA] column is the sum of improvements(buildings) divided by the finished area. The subject has the lowest value per sq. ft. of building. Panning out further,the subject also has the lowest value per square foot of the sale price [sale pr/FA] not only among properties of similar quality but for all the sales in the neighborhood. • Property record cards indicating before and after changes and values. • Photos of subject property. Motion of the Board 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 Bluestem Community NC, Appellant(if different) Christina Pearsall Inc. (Attorney) Jeff Masten Heidi Hannapel Property Address 1900 Hurdle Mills Road Parcel ID or Abstract 9950829737 Statement of Appeal: The appellant would like the property to receive a full exemption under G.S. 105- 278.3, for religious purposes for the 2023 tax year. Current Assessed Value N/A County Opinion Deny Exemption Time of Hearin 2:15 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 religious purpose exemption for the entire 87.11 acres for the year 2023. DocuSign Envelope ID:C705DB5C-D3CB-4A59-A371-9819CC6CC42F I Evidence submitted by the county representative: • Bluestein received a partial exemption in 2023 for the 10.5 acres used for the cemetery. A one- time application is due for the commercial cemetery. The property did not receive a full exemption because no evidence was provided proving that the property is being used for religious purposes. • Application • Appeal Letter for Appellant • 501(c)(3) • Secretary of State Letter • Pictures of the property Motion of the Board Grant exemption for property used for religious purposes Made the motion Tony Blake Seconded the motion Leon Meyers Voted For Barbara Levine Voted Against Property Identification: Property Owner Jean Woods DDS PA Appellant if different Property Address Business Personal Parcel ID or Abstract 198446 Property located at 1728 Fordham Blvd., Suite 125 Statement of Appeal: Request for compromise of taxes in the amount of$1,314.38 due to listing penalties resulting from audit discoveries. Current Assessed Value N/A County Opinion Statutory listing penalties of $1,314.38 applied to tax bills Time of Hearing 2:35 PM Appellant Opinion Compromise of taxes for $1,314.38 in listing penalties County Representative Christy Carden Board Decision Compromise of taxes for $1,314.38 in listing penalties Evidence submitted by the appellant: • Upon notification of audit by Orange County,Jean Woods DDS office handed the audit information over to their CPA,Frank Pittman. They were unaware that the CPA had not worked with TMA and had not provided the necessary documentation required to complete the audit. TMA finalized the audit per direction of the County when one does not incur with the audit.Jean Woods DDS office has paid the principal amount for audit findings but are requesting the unpaid listing penalties be compromised. DocuSign Envelope ID:C705DB5C-D3CB-4A59-A371-9819CC6CC42F Evidence submitted by the county representative: • Jean Woods DDS was pulled for a random audit by TMA in 2022. The audit discovery findings were mailed to CPA Frank Pittman on May 12,2023, and a copy was mailed to the office of Jean Woods DDS. The discovery letter allows 30 days for appeal of value; in this case no appeal of value was made, and the discovery was finalized on June 23, 2023, at which time bills were mailed. The discovery bills less the listing penalties have been paid. The taxpayer is requesting compromise of the listing penalties. • The following chart outlines the tax value, amount of taxes, listing penalty amount and the total due to the tax office. The penalty chart amounts are what the taxpayer is requesting to be compromised. Tax Year Value Tax Penalty Total Tax 2023 55,537 891.53 89.16 980.69 2022 23,741 364.72 132.95 497.67 2021 24,580 372.56 111.76 484.32 2020 29,848 481.65 192.66 674.31 2019 38,025 613.61 306.81 920.42 2018 50,736 801.74 481.04 1282.78 Motion of the Board Compromise the entirety of the $1,314.38 listing penalties Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Leon Meyers Voted Against Property Identification: Property Owner Cynthia L. Bee Appellant(if different) Property Address 609 Davis Road Parcel ID or Abstract 19863700110 Statement of Appeal: Requesting acceptance of the untimely filed Present Use Value application submitted on May 24,2024 for the assessor to apply the enrollment for 2024 calendar year. Current Assessed Value N/A County Opinion Accept untimely application for Present Use Value Time of Hearing 2:50 PM Appellant Opinion Accept untimely application for Present Use Value County Representative Dana Hall Board Decision Accept untimely application for Present Use Value Evidence submitted by the appellant: 0 Appellant was unaware of the program offered and the necessary deadline. DocuSign Envelope ID:C705DB5C-D3CB-4A59-A371-9819CC6CC42F Evidence submitted by the county representative: • The subject property is located at 609 Davis Road. The nature of the appeal is the untimely filing of a Present Use Value application submitted on May 24,2024. • On May 24,2024,Cynthia L. Bee 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. • Per G.S. 105-277.4(al),an applicant may submit a late application upon showing of good cause by the appellant for failure to make a timely application,which may be approved by the Board of Equalization and Review. • A review of the untimely application indicates that the property would otherwise qualify for the Present Use Value program for horticulture. • Good Cause Form • AV-5 Application • Schedule F Income Statements Motion of the Board Accept untimely application for Present Use Value Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against Property Identification: Property Owner Cynthia L. Bee Appellant(if different) Property Address 10.44 acres near 609 Davis Parcel ID or Abstract 9863704359 Road Statement of Appeal: Requesting acceptance of the untimely filed Present Use Value application submitted on May 24,2024 for the assessor to apply the enrollment for 2024 calendar year. Current Assessed Value N/A County Opinion Accept untimely application for Present Use Value Time of Hearing 2:50 PM Appellant Opinion Accept untimely application for Present Use Value County Representative Dana Hall Board Decision Accept untimely application for Present Use Value Evidence submitted by the appellant: 0 Appellant was unaware of the program offered and the necessary deadline. DocuSign Envelope ID:C705DB5C-D3CB-4A59-A371-9819CC6CC42F Evidence submitted by the county representative: • The subject property is located near 609 Davis Road. The nature of the appeal is the untimely filing of a Present Use Value application submitted on May 24, 2024. • On May 24,2024,Cynthia L. Bee 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. • Per G.S. 105-277.4(al),an applicant may submit a late application upon showing of good cause by the appellant for failure to make a timely application,which may be approved by the Board of Equalization and Review. • A review of the untimely application indicates that the property would otherwise qualify for the Present Use Value program for horticulture. • Good Cause Form • AV-5 Application • Schedule F Income Statements Motion of the Board Accept untimely application for Present Use Value Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against Property Identification: Property Owner Tyson Dilorenzo Appellant(if different) Property Address 150 Falls Creek Road Parcel ID or Abstract 9787627368 Statement of Appeal: Request to remove fireplace from tax record and adjust living area to 3,430 sf as shown on plans. Current Assessed Value $765,200 County Opinion $759,700 Time of Hearin 2:54 PM Appellant Opinion $703,570 County Representative Bill Hiltbold Board Decision $759,700 Evidence submitted by the appellant: • Appellant requests the removal of the fireplace from tax record and adjust living area to 3,430 sf as shown on plans. Evidence submitted by the county representative: • Tax Appraisers measure the outside of buildings and round to the nearest foot. Architectural drawings are measured to the inch. As a result of rounding,tax office calculations of square footage are considered acceptable if within 5%of architectural calculations.The subject property has a tax office calculated square footage of 3,505 sf-2.2%above the 3,430 sf listed DocuSign Envelope ID:C705DB5C-D3CB-4A59-A371-9819CC6CC42F on the drawings. As a result,no change is warranted for the subject's living area. The fireplace on record should be removed thereby reducing the property value to $759,700. • Photos Motion of the Board Accept the Coun 's revised value of$759,700 Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Leon Meyers Voted Against Property Identification: Property Owner Zhanna and Leonid Appellant(if different) Rubanchik rP-roperty Address 1900 Hurdle Mills Road Parcel ID or Abstract 9798345972 Statement of Appeal: The appellant would like the property to receive the elderly or disabled exclusion under 105-277.1 for the year 2024. Current Assessed Value N/A County Opinion Deny Exclusion Time of Hearin 3:05 PM Appellant Opinion Grant Exclusion County Representative Shavonda Board Decision Deny Exclusion McLean Evidence submitted by the appellant: • The appellant purchased the property on 5/l/2023 and would like the elderly or disabled exclusion to be granted on this property for 2024 tax year. Evidence submitted by the county representative: • This property was denied the elderly and disabled exclusion for 2024 due to the documentation provided from appellant showing that the primary residence is in Florida. • Qualifying Owner: Owner must meet all of these requirements on January 1: o Must be at least 65 years of age or be totally and permanently disabled. o Income for the preceding calendar year must not be more than the income eligibility limit. (For 2024=income for 2023 should be$36,700 or less.) o Must be a North Carolina resident. o Must own and occupy the permanent residence. Timely Application • Appeal Letter for Appellant • PIN History • Copy of email • Bank statement • Benefit statement DocuSign Envelope ID:C705DB5C-D3CB-4A59-A371-9819CC6CC42F Motion of the Board Deny the elderly or disabled exclusion for 2024 Made the motion Leon Meyers Seconded the motion Barbara Levine Voted For Tony Blake Voted Against Property Identification: Property Owner We Power Food,Inc. Appellant(if different) Property Address Personal Property located Parcel ID or Abstract 3212600 at 500 Valley Forge Road Statement of Appeal: The appellant would like the property to receive an exemption for charitable purposes under G.S. 105-278.7. Current Assessed Value N/A County Opinion Deny Exemption Time of Hearin 3:14 PM Appellant Opinion Grant Exemption County Representative Shavonda Board Decision Grant Exemption McLean Evidence submitted by the appellant: • The appellant would like to receive a charitable exemption on a laptop computer. Evidence submitted by the county representative: • We Power Food,Inc. applied for charitable exemption for their laptop computer.The property was denied charitable exemption due to no evidence the property is being used for exempt purposes. • Timely Application • Appeal Letter for Appellant Motion of the Board Grant exemption for property used for charitable purposes Made the motion Leon Meyers Seconded the motion Tony Blake Voted For Barbara Levine Voted Against DocuSign Envelope ID:C705DB5C-D3CB-4A59-A371-9819CC6CC42F Chair of the igned by: Leon Meyers 6/18/2024 Recording Secre WcuSignedl by: Jennifer Rigsbee YAA�" `^ Eszae 6/18/2024 University Gardens Condominiums Appeal 800 Pritchard Ave. Chapel Hill Parcel ID Current Value Taxpayer County Requested Proposed Value Value 9789201266.001 $73,100 $195,000 $96,200 9789201266.002 $94,400 $195,000 $96,200 9789201266.003 $74,100 $195,000 $97,500 9789201266.004 $73,100 $195,000 $96,200 9789201266.005 $73,100 $195,000 $96,200 9789201266.006 $74,100 $195,000 $97,500 9789201266.007 $96,200 $200,000 $96,200 9789201266.008 $96,200 $200,000 $96,200 9789201266.009 $97,500 $200,000 $97,500 9789201266.010 $73,100 $195,000 $96,200 9789201266.011 $73,100 $195,000 $96,200 9789201266.012 $74,100 $195,000 $97,500 9789201266.013 $73,100 $195,000 $96,200 9789201266.014 $73,100 $195,000 $96,200 9789201266.015 $74,100 $195,000 $97,500 9789201266.016 $96,200 $200,000 $96,200 9789201266.017 $73,100 $195,000 $96,200 9789201266.019 $73,100 $200,000 $96,200 9789201266.020 $73,100 $200,000 $96,100 9789201266.021 $74,100 $200,000 $97,500 9789201266.022 $73,100 $200,000 $96,200 9789201266.023 $73,100 $200,000 $96,200 9789201266.024 $74,100 $200,000 $97,500 DocuSign Envelope ID:C705DB5C-D3CB-4A59-A371-9819CC6CC42F 9789201266.025 $73,100 $200,000 $96,200 9789201266.026 $73,100 $195,000 $96,200 9789201266.027 $95,500 $200,000 $97,500 9789201266.028 $73,100 $195,000 $96,200 9789201266.029 $73,100 $195,000 $96,200 9789201266.031 $73,100 $195,000 $96,200 9789201266.032 $73,100 $195,000 $96,200 9789201266.033 $74,100 $195,000 $97,500 9789201266.034 $73,100 $195,000 $96,200 9789201266.035 $73,100 $195,000 $96,200 9789201266.036 $74,100 $195,000 $97,500 9789201266.037 $73,100 $195,000 $96,200 9789201266.038 $96,200 $195,000 $96,200 9789201266.039 $74,100 $195,000 $97,500 9789201266.040 $73,100 $195,000 $96,200 9789201266.041 $73,100 $195,000 $96,200 9789201266.042 $74,100 $195,000 $97,500 9789201266.043 $94,400 $200,000 $96,200 9789201266.044 $94,400 $195,000 $96,200 9789201266.045 $95,500 $200,000 $97,500 9789201266.047 $81,800 $200,000 $81,800 9789201266.048 $74,100 $195,000 $97,500 9789201266.049 $94,400 $200,000 $96,200 9789201266.050 $94,400 $200,000 $96,200 9789201266.051 $74,100 $195,000 $97,500 9789201266.052 $73,100 $195,000 $96,200 9789201266.053 $73,100 $195,000 $96,200 9789201266.054 $74,100 $195,000 $97,500 9789201266.055 $96,200 $200,000 $96,200 9789201266.056 $73,100 $195,000 $96,200 9789201266.057 $74,100 $195,000 $97,500 9789201266.058 $73,100 $195,000 $96,200 9789201266.059 $73,100 $195,000 $96,200 9789201266.060 $74,100 $195,000 $97,500 9789201266.062 $73,100 $195,000 $97,500 9789201266.064 $73,100 $195,000 $96,200 9789201266.065 $96,200 $195,000 $96,200 9789201266.066 $74,100 $195,000 $97,500 9789201266.067 $73,100 $195,000 $96,200 9789201266.068 $96,200 $195,000 $96,200 DocuSign Envelope ID:C705DB5C-D3CB-4A59-A371-9819CC6CC42F 9789201266.069 $74,100 $195,000 $97,500 9789201266.070 $73,100 $195,000 $96,200 9789201266.071 $96,200 $195,000 $96,200 9789201266.072 $74,100 $195,000 $97,500 9789201266.075 $74,100 $195,000 $97,500 9789201266.076 $73,100 $195,000 $96,200 9789201266.077 $73,100 $195,000 $96,200 9789201266.078 $74,100 $195,000 $97,500 9789201266.079 $96,200 $195,000 $96,200 9789201266.082 $70,500 $195,000 $92,700 9789201266.083 $92,700 $195,000 $92,700 9789201266.084 $71,400 $195,000 $94,000 9789201266.085 $70,500 $195,000 $92,700 9789201266.086 $92,700 $200,000 $92,700 9789201266.087 $94,000 $195,000 $94,000 9789201266.088 $70,500 $195,000 $92,700 9789201266.089 $92,700 $195,000 $92,700 9789201266.090 $71,400 $195,000 $94,000 9789201266.091 $70,500 $195,000 $92,700 9789201266.092 $70,500 $195,000 $92,700 9789201266.093 $94,000 $195,000 $94,000 9789201266.094 $70,500 $195,000 $92,700 9789201266.095 $70,500 $195,000 $92,700 9789201266.096 $71,400 $195,000 $94,000