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Home My WebLink About2024-11-19 BOER Minutes Docusign Envelope ID:3212FB18-340A-49C8-8186-3F00570807E7 MINUTES Orange County Board of Equalization and Review Meeting held on November 19,2024 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: Tax Administrator Nancy Freeman Office Assistant Jennifer Rigsbee Deputy Tax Assessor Chad Phillips Real Property Appraisal Manager Roger Gunn Appraiser/Exemptions Shavonda McLean Appraiser Louise Benson-Lochner Business Appraiser Christy Carden Business Appraiser Karen Atwater PUV Compliance Review Appraiser Dana Hall Tax Clerk Jacqueline Baker Meeting Schedule: Time PIN or Abstract Appellant Appeared Appeal Type 1:02 PM 9870929682 Kiyoaki and Keiko Yokoyama Yes Denial of Exclusion 1:25 PM 9880404991 James N. Ford Trustee Yes Denial of Exclusion 1:45 PM 9853470588 Bertie Moore Heirs, Etal No Value 1:51 PM 3212385 Eno River Brewing LLC No Compromise of Listing Penalty 1:54 PM 297880 B&B Pizza LLC dba Papa No Compromise of Discovery John's Penalty 1:56 PM 3210957 Samantha's Pupusas No Compromise of Discovery Penalty 2:03 PM 9867282663 Carl W.Wheelis No Untimely Present Use Value Application 2:06 PM 3190405 Troy D. Glasgow No Untimely Appeal/ Compromise of Listing Penalty Docusign Envelope ID:3212FB18-340A-49C8-8186-3F00570807E7 Time By Meeting called to order 1:02 PM Leon Meyers Meeting adjourned 2:12 PM Leon Meyers Property Identification: Property Owner Kiyoaki and Keiko Appellant(if different) Yoko ama Property Address 212 Chateau Place Parcel ID or Abstract 9870929682 Statement of Appeal: The appellant would like this property to receive the elderly or disabled exclusion as provided in G.S. 105-277.1. Current Assessed Value N/A County Opinion Deny Exclusion Time of Hearin 1:02 PM Appellant Opinion Grant Exclusion County Representative Shavonda Board Decision Deny Exclusion McLean Evidence submitted by the appellant: • The appellant feels their 2023 income is not over the allowed amount of$36,700. Evidence submitted by the county representative: • This property was denied the elderly or disabled exclusion for 2024 due to the appellant's 2023 income exceeding$36,700. • Qualifying Owner: The 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. • Late Application • Letter of Appeal • 2023 Tax returns Motion of the Board Deny the elderly or disabled exclusion for 2024 Made the motion Tony Blake Second the motion Barbara Levine Voted For Leon Meyers Voted Against Docusign Envelope ID:3212FB18-340A-49C8-8186-3F00570807E7 Property Identification: Property Owner James N. Ford Trustee Appellant(if different) Sandra Stewart represented by Constance Lowe, Attorne Property Address 113 Virginia Drive Parcel ID or Abstract 9880404991 Statement of Appeal: The appellant would like this property to receive the elderly or disabled exclusion as provided in G.S. 105-277.1. Current Assessed Value N/A County Opinion Deny Exclusion Time of Hearin 1:25 PM Appellant Opinion Grant Exclusion County Representative Shavonda Board Decision Deny Exclusion McLean Evidence submitted by the appellant: • The appellant would like to receive the elderly or disabled exemption for 2024. • Copies of the unsigned Irrevocable Trust were provided by the attorney at the meeting. Evidence submitted by the county representative: • This property was denied the elderly or disabled exemption due to applicant not being the January 1, 2024 owner. • Qualifying Owner: The 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 • Letter of Appeal Motion of the Board Deny the elderly or disabled exclusion for 2024 Made the motion Tony Blake Second the motion Barbara Levine Voted For Leon Meyers Voted Against Property Identification: Property Owner Bertie Moore Hiers,Etal Appellant(if different) John(Frank)Alford Property Address 2223 Moorefields Road Parcel ID or Abstract 9853470588 and 1300 Crutchfield Road Docusign Envelope ID:3212FB18-340A-49C8-8186-3F00570807E7 Statement of Appeal: The appellant is requesting a reduction in value by removing the building values for two residences on the property due to their poor conditions. Current Assessed Value $3,997,555 County Opinion $3,730,255 (market value) (market value) $240,813 (assessed value) $508,113 (assessed value) Time of Hearing 1:45 PM Appellant Opinion $3,680,755 (market value) $191,313 (assessed value) County Representative Louise Benson- Board Decision $3,730,255 (market value) Lochner $240,813 (market value) Evidence submitted by the appellant: • "The house at 1300 Crutchfield Road has been abandoned and is in very,very bad shape. It has no occupants and no hope of being rehabilitated. It has no value. We have had an appraiser, Wayne Ross, out there who says, `The house on Crutchfield has absolutely no value,primarily because of condition, and the fact that it has no access."' • "Concerning the house at 2223 Moorefields,he says, `... determined that the home suffered from serious infestation/deterioration/settling to the parameter bands, sills,floor joists,etc.to the extent that the house had little, if any,value. That is to say,upon initial inspection,it appeared that the "cost to cure" would be greater than the value of the home remediated to average condition....My initial thinking was that the house on Moorefields offered little,if any, contributory value."' Evidence submitted by the county representative: • On October 8, 2024, a site visit was performed to review the condition of the two homes on PIN 9853470588.Mr. Ed Sykes, caretaker of the property,assisted the county in accessing the property. Photos are attached for 2223 Moorefields Road and 1300 Crutchfield Road. • The home at 2223 Moorefields Road on Card#1 is currently occupied by tenants. Mr. Sykes stated that the interior of the home was in rough condition,to the point that he would prefer not to go in it,let alone occupy it. This is due to the minimal maintenance of the 97-year-old home. Per Mr. Sykes,the wall plaster is original, it is infested with termites,the roof appears relatively good but has leaks due to the 30-year-old shingles. It is the County's opinion that the condition of the home should be reduced to'Poor'. The storage building has no value. Keyed onto the PIN card SFYI is an additional shed with no value and a dwelling with no value. Both should be corrected by deleting. • The home at 1300 Crutchfield Road on Card#2 is unoccupied and uninhabitable. See the attached pictures showing the roof caving in, and doors and windows askew. The foundation is 124 years old and has no value. It is recommended that the condition of this home be changed to Poor and additional physical depreciation of 100%be applied to this residence. • All outbuildings are in dilapidated condition with no contributory value. It is recommended that their condition also be changed to Poor with 100%override depreciation applied. • The recommended changes would remove the value of the second building and outbuildings and reduce the building value of the inhabited residence from$157,400 to $50,400. • Current PIN card for subject • Revised PIN card for subject • Photos of Subject-2 homes • GIS map of subject location Docusign Envelope ID:3212FB18-340A-49C8-8186-3F00570807E7 Motion of the Board Accept the County's revised value of $3,730,255 for market value and $240,813 for assessed value Made the motion Tony Blake Second the motion Barbara Levine Voted For Leon Meyers Voted Against Property Identification: Property Owner Eno River Brewing LLC Appellant(if different) Property Address Business Personal Parcel ID or Abstract 3212385 Property located at 329 Allison Street Statement of Appeal: Request compromise of taxes in the amount of$1,358.07 for listing penalties for the 2024 tax year. Current Assessed Value N/A County Opinion Applied listing penalty of $1,358.07 Time of Hearing 1:51 PM Appellant Opinion Compromise of taxes for $1,358.07 in listing penalty County Representative Christy Carden Board Decision Grant full compromise of $1,358.07 in listing penalty Evidence submitted by the appellant: • This is a new business that opened in Hillsborough in 2023. The business underwent partnership changes just weeks before opening in August of 2023. The owner was trying to manage the new tax requirements across federal and state laws along with the ABC Permits and other business entity requirements herself while learning self-taught bookkeeping. • The business did have an extension approval that would allow them to list through April 15, 2024 and the business listed on April 29,2024 thinking they had until the end of April as a deadline. • Letter of Appeal Evidence submitted by the county representative: • 2024 Initial Listing of New Business • A request for an extension until April 15, 2024 was approved on Jan. 11, 2024. April 15t1i is a standard date used for all business personal property accounts who request extensions to file for listing. • The listing was received on April 29,2024. • A 10%late listing penalty was assessed. 0 2024 Tax Bill Docusign Envelope ID:3212FB18-340A-49C8-8186-3F00570807E7 Motion of the Board Compromise the entirety of the $1,358.07 listing penalty Made the motion Barbara Levine Second the motion Tony Blake Voted For Leon Meyers Voted Against Property Identification: Property Owner B&B Pizza LLC dba Papa Appellant(if different) John's Property Address Business Personal Parcel ID or Abstract 297880 Property located at 535 Hampton Pointe Boulevard, Suite 1 Statement of Appeal: Request compromise of taxes in the amount of$68.09 for discovery penalties for the 2024 tax year. Current Assessed Value N/A County Opinion Applied listing penalty of$68.09 Time of Hearing 1:54 PM Appellant Opinion Compromise of taxes for$68.09 in listing penalty County Representative Christy Carden Board Decision Grant full compromise of$68.09 in listing penalty Evidence submitted by the appellant: • The taxpayer took over the business in March 2023. He was unaware of the property tax and did not receive anything in the mail until Oct 21,2023 when an audit was started by the county tax office. Evidence submitted by the county representative: • The business had not listed with the county since 2019. This would indicate why they had not received any communication from the tax office.Upon reviewing the information, our office initiated an audit by our third party vendor. It was determined during the audit that the business had undergone multiple ownership changes since 2019. Therefore,the audit only included tax year 2024 due to the purchase of the business by the current owner in March of 2023. The account has been updated. The current owners are requesting release of listing penalty in the amount of$68.09. • 2024 Tax Bill Motion of the Board Compromise the entirety of the $68.09 listing penalty Made the motion Barbara Levine Second the motion Tony Blake Voted For Leon Meyers Voted Against Docusign Envelope ID:3212FB18-340A-49C8-8186-3F00570807E7 Property Identification: Property Owner Samantha's Pupusas Appellant if different Property Address Business Personal Parcel ID or Abstract 3210957 Property located at 117 Cornelius Street Statement of Appeal: Request compromise of taxes in the amount of$1,219.44 for listing penalties for the 2019-2024 tax years. Current Assessed Value N/A County Opinion Applied listing penalties of $1,219.44 Time of Hearing 1:56 PM Appellant Opinion Compromise of taxes for $1,219.44 in listing penalties County Representative Karen Atwater Board Decision Grant full compromise of $1,219.44 in listing penalties Evidence submitted by the appellant: • Appellant requests that listing penalties that were assessed to the business be forgiven. The appellant was unaware that they needed to pay taxes on their business property. Prior to Oct. 8, 2024 they had not received any correspondence regarding outstanding taxes owed. Once they were made aware,they paid all past due tax amounts. They ask that as a courtesy,these penalties be forgiven. Going forward they will ensure that all property taxes are paid on time. • Letter of Appeal Evidence submitted by the county representative: • In October 2023,the County sent a"No List" letter to the business indicating that the County could find no record of their having listed business personal property.A listing form with contact information for a county representative was included. When there was no response,the County contracted with County Tax Services to perform an audit on the business to bring them into compliance. Initial correspondence from CTSI was mailed May 10, 2024 and the audit followed the process to final discovery,with a discovery notice mailed Sept. 20,2024. Signed agreement to the audit discovery findings was submitted to our office,dated Oct. 16,2024. Audit discovery bills were created at that time. An appeal for the audit penalties was received shortly thereafter, dated Oct. 29, 2024. The audit discovery bills have been paid, less the penalty amounts,pending the outcome of their request for compromise of said penalties. • 2023 Oct 2023 "No List" letter with listing form • 2024 Sept. 20,2024 Discovery letter, signed agreement date of Oct. 16,2024 • 2024 balance due statements-outstanding balances are only the penalty amounts Motion of the Board Compromise the entirety of the$1,219.44 listing penalties Made the motion Tony Blake Second the motion Leon Meyers Voted For Voted Against Barbara Levine Docusign Envelope ID:3212FB18-340A-49C8-8186-3F00570807E7 Property Identification: Property Owner Carl and Sandra Wheelis Appellant if different Property Address 4809 NC Hwy. 86 North Parcel ID or Abstract 9867282663 Statement of Appeal: Request the acceptance of the untimely filed PUV application submitted on October 4,2024 for the assessor to apply the enrollment for the 2024 calendar year. Current Assessed Value N/A County Opinion Accept untimely application for Present Use Value Time of Hearing 2:03 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: • "After reviewing other properties enrolled in PUV under different ownerships,Dana explained how the property we own under a separate entity would also qualify based on the acceptance of grazing fees for our horses and we were unaware of the open enrollment period in January." Evidence submitted by the county representative: • The subject property is located at 4809 NC Highway 86 North.The nature of the appeal is the untimely filing of a Present Use Value application submitted on October 4,2024. • On October 4, 2024, Sandra Wheelis completed a Present Use Value application and was made aware of the January 31 listing period deadline for all new applicants into the Present Use Value Program. Her existing properties enrolled in PUV owned with other family members were reviewed through a compliance review this year.At that time, Dana Hall made her aware of the changes to income requirements allowing grazing fees for horses on her property owned with her husband in addition to income from the fields of corn and soybeans for agriculture. • 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 • USDA Report of Commodities Motion of the Board Accept untimely application for Present Use Value Made the motion Tony Blake Second the motion Barbara Levine Voted For Leon Meyers Voted Against Docusign Envelope ID:3212FB18-340A-49C8-8186-3F00570807E7 Property Identification: Property Owner Tr D. Glasgow Appellant if different Property Address 2017 Nautique G23 23'0 Parcel ID or Abstract 3190405 Watercraft Statement of Appeal: Request to hear the untimely filed appeal that was submitted after the 30 day window to appeal. If the untimely appeal is accepted,the appellant would like to request a compromise of tax in the amount of$103.39 for listing penalties. Current Assessed Value N/A County Opinion Deny the request to hear the untimely appeal Time of Hearing 2:06 PM Appellant Opinion Accept the request to hear the untimely appeal and compromise taxes of$103.39 in listing penalty County Representative Jacqueline Board Decision Deny the request to hear the Baker untimely appeal Evidence submitted by the appellant: • Mr. Glasgow is requesting permission to file an untimely appeal, submitted October 30,2024. The 30 day window expired September 2,2024. • If the untimely appeal is accepted,Mr. Glasgow would like to request for compromise of tax in the amount of$103.39. It is his claim that he signed the notice January 31,2024 and put it in the mail. He had no idea it would take until February 7,2024 for the post office to postmark and mail. Prior year listings for the boat were not late. • Letter of Appeal Evidence submitted by the county representative: • NCGS 105-317.1(c) states a taxpayer who owns personal property taxable in the county may appeal the value, situs and taxability of the property within 30 days after the date of the initial notice of value. For this property,the annual tax bill,dated August 1,2024 was considered the initial notice of value. The appeal was received October 30,2024. • Taxpayer states he signed and mailed the form on January 31, 2024. He was not aware of the January 31 deadline to submit the annual listing. The listing was received February 7,2024. Prior listing history shows the personal property was listed on time each year since 2021. • 2024 Tax Bill • Signed listing form and postmarked envelope • Email from Appellant requesting to waive listing penalty • Notice of Decision for untimely filed appeal Motion of the Board Deny the request to hear the untimely appeal Made the motion Tony Blake Second the motion Barbara Levine Voted For Leon Meyers Voted Against Docusign Envelope ID:3212FB18-340A-49C8-8186-3F00570807E7 Chair of the WiSigned by: Leon Meyers 11/25/2024 Recording Secre yocusigned by: Jennifer Rigsbee 11/25/2024