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Home My WebLink About2024-06-20 BOER Minutes DocuSign Envelope ID:5E26B84F-340A-4CF0-8353-5E4F9FC6CB88 MINUTES Orange County Board of Equalization and Review Meeting held on June 20, 2024 at 1:00 PM Board Members in attendance: Chair of the Board Leon Meyers No Regular Member Tony Blake Yes Regular Member Barbara Levine Yes Alternate Member Hunter Beattie No Alternate Member Vaughn Compton No Alternate Member Shannon Julian Yes Alternate Member Joy Mercer No Alternate Member Sarojini Salvi No Alternate Member Richal Vanhook 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 Appraiser Louise Benson-Lochner Appraiser Scott Zeman Meeting Schedule: Time PIN or Abstract Appellant Appeared Appeal Type 1:01 PM 9890605507.010 Kaye De Kruif Yes Value 1:20 PM 9864373365 Melissa J. Felts No Value Time By Meeting called to order 1:01 PM Barbara Levine Meeting adjourned 1:26 PM Tony Blake Related meeting notes: • In the absence of Leon Meyers,Barbara Levine served as Chair for the meeting. • Tony Blake made a motion to adjourn the 2024 Board from accepting new appeals at 1:26 PM. Shannon Julian seconded the motion. • Reminder that there is a post-adjournment meeting scheduled for August 8, 2024 at 1:00 PM. • Additional 2024 post-adjournment meetings will be scheduled. Chad Phillips will send an email to the board members with proposed dates. DocuSign Envelope ID:5E26B84F-340A-4CF0-8353-5E4F9FC6CB88 Property Identification: Property Owner Kaye de Kruif Appellant if different Property Address 131 Providence Glen Parcel ID or Abstract 9890605507.010 Drive Statement of Appeal: Request a value reduction based on the value of comparable properties in the same neighborhood. Current Assessed Value $221,900 County Opinion $203,300 Time of Hearin 1:01 PM Appellant Opinion $196,300 County Representative Scott Zeman Board Decision $203,300 Evidence submitted by the appellant: • The appellant is formally appealing the tax value on her 2 bedroom/2 bathroom 1,216 sf condo. She is unsure of why this unit is assessed higher than four other 2 bedroom/2 bathroom 1,216 sf units with the exact layout(Units 112, 121, 122, and 132 Providence Glen Drive). The comparable units are all assessed at$196,300. The appellant also states the subject property has not been renovated. Evidence submitted by the county representative: • The subject property is currently assessed higher than the four comparable units mentioned in the appeal because of a difference in effective year built(EYB). The EYB of the subject property is 2018 while the EYB of all four comparables is 2002. • In December 2020,the subject property sold for$220,000. For the 2021 revaluation,the EYB was adjusted to 2018 to bring the property up to the market value established by this sale. A further analysis of condo sales within the same complex shows a median sale price per square foot of$184, or$223,744 for a 1,216-square-foot unit.From a sales perspective,the current assessed value is justifiable. • However,the extent to which the subject property has been renovated should also be considered. The MLS listing for the 2020 sale describes the property as having corian countertops,new carpets and new paint. These upgrades are not significant enough to justify a 16-year adjustment in effective year built.A 5-year adjustment would be more appropriate for these upgrades. • Therefore,the county proposes changing the effective year built for the subject property to 2007. The new adjusted value would be $203,300. • Photos: Front and overhead • Subject current and recommended property record cards • MLS#2339245 printout • Sales and equity reports • Property record cards for sales comparables, equity comparables, and appellant's comparables. Motion of the Board Accept the County's revised value of$203,300 Made the motion Tony Blake Seconded the motion Shannon Julian Voted For Barbara Levine Voted Against DocuSign Envelope ID:5E26B84F-340A-4CF0-8353-5E4F9FC6CB88 Property Identification: Property Owner Melissa J.Felts Appellant if different Property Address 746 Latimer Street Parcel ID or Abstract 19864373365 Statement of Appeal: Request a value reduction based on the condition of the home. Current Assessed Value $358,600 County Opinion $337,700 Time of Hearin 1:20 PM Appellant Opinion $190,000 County Representative Louise Benson- Board Decision $337,700 Lochner Evidence submitted by the appellant: • The house was built in 1973 and needs lots of work to bring it to what the county and town have estimated it to be worth. To be honest the house would probably be torn down, and new houses built instead of upgrading the original house. The barns have fallen into disrepair also since we no longer use them for the farm. Evidence submitted by the county representative: • A site visit was conducted of the exterior of the home. The home is occupied by the taxpayer. • This appraiser recommends a reduction of value to the buildings due to deferred maintenance which may be observed in the photos attached. A condition of'Fair'for the home and a 90% depreciation for the farm building is recommended. • It was observed that the home has window unit air conditioning,not central air. This is to be corrected also. • Current PIN card 9864373365 • Revised PIN card 9864373365 • Subject Exterior Pictures Motion of the Board Accept the County's revised value of$337,700 Made the motion Tony Blake Seconded the motion Shannon Julian Voted For Barbara Levine Voted Against DocuSign Envelope ID:5E26B84F-340A-4CF0-8353-5E4F9FC6CB88 Chair of the Boar( OcuSigned by: Barbara Levine -I �°a �`�""` F35E58CB57A7484... 6/2 4/2 0 2 4 Recording Secre ^^�ocuSigned by: Jennifer Rigsbee J �(� �5�� € 6/24/2024