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Home My WebLink About2024-06-06 BOER Minutes DocuSign Envelope ID:8CA5849B-B380-455F-8C08-8BA4656DC33A MINUTES Orange County Board of Equalization and Review Meeting held on June 6, 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: Office Assistant Jennifer Rigsbee Deputy Tax Assessor Chad Phillips Real Property Appraisal Manager Roger Gunn PUV Compliance Review Appraiser Dana Hall Appraiser Lousie Benson-Lochner Appraiser Scott Zeman Staff Attorney Morgan Pierce Meeting Schedule: Time PIN or Abstract Appellant Appeared Appeal Type 1:00 PM 9832210735 Brian and Kristen Brigman Yes Untimely Present Use Value Application 1:00 PM 9832125855 Brian and Kristen Brigman Yes Untimely Present Use Value Application 1:03 PM 9866857407 Srinivas Saraswatula and No Untimely Present Use Aparna Undrakonda Value Application 1:05 PM 9827459269 Maximo and Alberta Cruz No Value 1:15 PM 9856414009 Ryan and Kathryn Gessner Yes Untimely Present Use Value Application 1:15 PM 9856407583 Ryan and Kathryn Gessner Yes Untimely Present Use Value Application 1:19 PM 9757860715 Michael Patlovich Yes Untimely Present Use Value Application 1:50 PM 9824747485 Kaji Rashad Yes Value 2:10 PM See attached list University Gardens Yes Value (87 PINs total) Condominiums-Charles Bulthuis (Agent) DocuSign Envelope ID:8CA5849B-B380-455F-8C08-8BA4656DC33A Time By Meeting called to order 1:00 PM Leon Meyers Meeting adjourned 3:33 PM Leon Meyers Related meeting notes: • Leon Meyers will not be available for the June 18th and 20th meetings. Barbara Levine has agreed to be the Chair for both meetings. Chad Phillips will arrange for an alternate board member to fill in. • A post adjournment meeting was scheduled for August 8, 2024 at 1:00pm. Property Identification: Property Owner Brian and Kristen Brigman Appellant(if different) Property Address 18.21 acres near 4820 Oak Parcel ID or Abstract 9832210735 Grove Church Road Statement of Appeal: Requesting acceptance of the untimely filed Present Use Value application submitted on February 21,2024 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 1:00 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: • Appellant recently found out about the program February 19th at the Orange County Ag Summit and was unaware about an enrollment period during January. Evidence submitted by the county representative: • The subject property is 18.21 acres located near 4820 Oak Grove Church Road. The nature of the appeal is the untimely filing of a Present Use Value application submitted on February 21, 2024. • On February 19,2024,Kristen Brigman completed a Present Use Value application at the Orange County Agricultural Summit and was made aware of the January 31 st listing period deadline for all new applicants into the Present Use Value Program. She provided proof of income from her attending farmer on February 21, 2024. • 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 agriculture. • Good Cause Form DocuSign Envelope ID:8CA5849B-B380-455F-8C08-8BA4656DC33A • AV-5 Application • 2024 Attending Farmer's Income Statement 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 Prouerty Identification: Property OwnertBrian and Kristen Brig an A ellant(if different) Property Addre0 Oak Grove Church Parcel ID or Abstract 9832125855 ad Statement of Appeal: Requesting acceptance of the untimely filed Present Use Value application submitted on February 21,2024 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 1:00 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: • Appellant recently found out about the program on February 19,2024 at the Orange County Agricultural Summit and was unaware about the enrollment period during January. Evidence submitted by the county representative: • The subject property is located at 4820 Oak Grove Church Road. The nature of the appeal is the untimely filing of a Present Use Value application submitted on February 21,2024. • On February 19,2024,Kristen Brigman completed a Present Use Value application at the Orange County Agricultural Summit and was made aware of the January 31 st listing period deadline for all new applicants into the Present Use Value Program. She provided proof of income from her attending farmer on February 21, 2024. • 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 agriculture. • Good Cause Form • AV-5 Application 0 2024 Attending Farmer's Income Statement DocuSign Envelope ID:8CA5849B-B380-455F-8C08-8BA4656DC33A 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 Srinivas Saraswatula and Appellant(if different) Aparna Undrakonda Property Address 1600 Split Rail Lane Parcel ID or Abstract 9866857407 Statement of Appeal: Requesting acceptance of the untimely filed Present Use Value application submitted on May 25,2024 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 1:03 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: • Appellant found out about the Present Use Value program recently. Evidence submitted by the county representative: • The subject property is located at 600 Split Rail Lane. The nature of the appeal is the untimely filing of a Present Use Value application submitted on May 25, 2024. • On May 25,2024, Srinivas Saraswatula completed a Present Use Value application over the phone and submitted via email. He 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 0 2024 Attending Farmer's Income Statement DocuSign Envelope ID:8CA5849B-B380-455F-8C08-8BA4656DC33A 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 Maximo and Alberta Cruz Appellant(if different) Property Address 8607 High Rock Road Parcel ID or Abstract 19827459269 Statement of Appeal: Request to revise assessed value to $40,000 due to the condition of the building and the irregular shape of the land. Current Assessed Value $98,300 County Opinion $52,000 Time of Hearin 1:05 PM Appellant Opinion $40,000 County Representative Scott Zeman Board Decision $52,000 Evidence submitted by the appellant: • The subject property was purchased for$40,000 on 2/16/2024. The building value should be adjusted due to the fact that it is currently unlivable. The land value should be adjusted due to the parcel's irregular shape. Evidence submitted by the county representative: • A land value adjustment of-25% should be applied to account for the property's irregular shape,topography, and presence of power lines. The adjusted land value would be $47,900. • Additional physical depreciation in the amount of 90%should be applied to the residence to account for physical deterioration and the unlivable status of the residence. The adjusted building value would be$4,100. • The adjusted total value would be $52,000. • Aerial photograph • Photographs of residence(3) • Subject current and recommended property cards Motion of the Board Accept the County's revised value of$52,000 Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Leon Meyers Voted Against DocuSign Envelope ID:8CA5849B-B380-455F-8C08-8BA4656DC33A Property Identification: Property OwnerTRan and Kat Gessner A ellant if differentProperty Addre42 acres near 2117 Parcel ID or Abstract 9856414009 ne Road Statement of Appeal: Requesting acceptance of the untimely filed Present Use Value application submitted on March 7,2024 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 1:15 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: • Appellant recently found out about the program in February from a friend. Evidence submitted by the county representative: • The subject property is 18.42 acres located near 2117 Bane Road,Efland NC. The nature of the appeal is the untimely filing of a Present Use Value application submitted on March 7, 2024. • On March 7, 2024,Ryan Gessner completed a Present Use Value application at 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 forestry. • Good Cause Form • AV-5 Application • Forestry Management Plan dated 1/1/2024 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 DocuSign Envelope ID:8CA5849B-B380-455F-8C08-8BA4656DC33A Property Identification: Property Owner Ran and Kathryn Gessner A ellant if different Property Address 2260 Clark Farm Road I Parcel ID or Abstract 19856407583 Statement of Appeal: Requesting acceptance of the untimely filed Present Use Value application submitted on March 7,2024 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 1:15 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: • Appellant recently found out about the program in February 2024 from a friend. Evidence submitted by the county representative: • The subject property is located at 2260 Clark Farm Road,Efland NC. The nature of the appeal is the untimely filing of a Present Use Value application submitted on March 7,2024. • On March 7, 2024,Ryan Gessner completed a Present Use Value application at 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 forestry. • Good Cause Form • AV-5 Application • Forestry Management Plan dated l/l/2024 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 Michael Patlovich Appellant(if different) Property Address 602 Sugar Cove Lane Parcel ID or Abstract 19757860715 DocuSign Envelope ID:8CA5849B-B380-455F-8C08-8BA4656DC33A Statement of Appeal: Requesting acceptance of the untimely filed Present Use Value application submitted on March 7,2024 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 1:19 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: • Appellant recently found out about the program on March 1, 2024 and was unaware about the enrollment period during January. Evidence submitted by the county representative: • The subject property is located at 602 Sugar Cove Lane. The nature of the appeal is the untimely filing of a Present Use Value application submitted on March 7,2024. • On March 7, 2024,Michael Patlovich 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 • Income Tax Returns • NCDOR Exemption Certificate Number-Farm ID Proof 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 Kaji Rashad Appellant(if different) Property Address 7122 Stratified Court Parcel ID or Abstract 19824747485 Statement of Appeal: Request to revise assessed value to $350,000 based on the value of a similar property in the same neighborhood. DocuSign Envelope ID:8CA5849B-B380-455F-8C08-8BA4656DC33A Current Assessed Value $363,700 County Opinion $363,700 Time of Hearin 1:50 PM Appellant Opinion $350,000 County Representative Louise Benson- Board Decision $363,700 Lochner Evidence submitted by the appellant: • Parcel ID: 9824731949: Lot Size: 0.22 Acre,Home Size: 2,674 square feet,Land Value: $45,000,Building Value: $315,200, Overall Value: $360,200 The above parcel has the same number of bedrooms and full bathrooms as my house but is valued less. I debate that my property should be less than$360,200. However, I put my opinion value as $350,000 because my lot size is 0.16 acres. Hence the land value should be lesser than$45,000. Evidence submitted by the county representative: • Subject and comparable are located in Bowman Village Subdivision. All lots in this subdivision are assessed at$45,000. The average acreage of the 49 lots is 0.1793 acres. • In a homogeneous neighborhood such as a subdivision,land is valued with a base lot price for all lots. Adjustments are made only to significant atypical lots. Acreage is not the only factor that determines lot value. Frontage,view, access,corner lots,road noise,and topography are also considered in the desirability of a particular lot. Cul-de-sac lots are generally larger in size,but the road frontage is smaller. • It is also noted that comparable is 1-year older than the subject,therefore depreciation is slightly higher for the comparable and lower for the subject. Additionally,the subject front open porch is larger than the subject's porch leading to a higher assessed value. • PIN card 9824747485 -subject • Front&rear photos of subject • PIN card 9824731949 -comparable • Front&rear photos of comparable • Map of Bowman Village subdivision • Bowman Village-Acreage summary 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 University Gardens Appellant(if different) Charles Bulthuis Condominiums (Agent) Property Address 800 Pritchard Ave. Parcel ID or Abstract See attached list(87 PINS total) DocuSign Envelope ID:8CA5849B-B380-455F-8C08-8BA4656DC33A Statement of Appeal: This appeal is a continuation from June 4, 2024. The appellant has requested a change in value based on sales of comparable properties. Current Assessed Value See attached list County Opinion See attached list Time of Hearing 2:10 PM Appellant Opinion See attached list County Representative Roger Gunn Board Decision $116,000 revised value on all 87 PINs 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 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 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 DocuSign Envelope ID:8CA5849B-B380-455F-8C08-8BA4656DC33A • Photographs of Subject Units • Sales Analyses for Subject Units • Photographs of Comparable Sales Motion of the Board Revise value on all 87 PINS to $116,000(see attached list) Made the motion Barbara Levine Seconded the motion Leon Meyers Voted For Tony Blake Voted Against Chair of the igned by: Leon Meyers /18/2024 Recording SecreLy4,cJennifer Rigsbee ��S�t� /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 DocuSign Envelope ID:8CA5849B-B380-455F-8C08-8BA4656DC33A 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 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 DocuSign Envelope ID:8CA5849B-B380-455F-8C08-8BA4656DC33A 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 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