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HomeMy WebLinkAbout2025_05_05 BOER Minutes Docusign Envelope ID: B520119A-7BCF-4EDD-B6EA-05B01DEEFAA1 MINUTES Orange County Board of Equalization and Review Meeting held on May 5, 2025 Board Members in attendance: Chair of the Board Leon Meyers Yes Regular Member Saru Salvi Yes Regular Member Richal Vanhook Yes Alternate Member Shereese Alston No Alternate Member Tony Blake No Alternate Member Hunter Beattie Yes Alternate Member Vaughn Compton Yes Alternate Member Shannon Julian Yes Alternate Member Barbara Levine Yes Orange County Staff in attendance: Tax Administrator Nancy Freeman Business Officer Leslie Wilcox Office Assistant Jennifer Rigsbee Deputy Tax Assessor Chad Phillips Real Property Appraisal Manager Roger Gunn Chief Appraiser Kelly Wells Staff Attorney Morgan Pierce Time By Meeting called to order 1:02 pm Leon Meyers Meeting adjourned 2.23 pm Leon Meyers Meeting Agenda: Administer Oaths of Office/Disclosure Statements Call to Order the convening of the 2025 Board of Equalization and Review Open the Board to accept new appeals for 2025 Approval of 2025 Pre-Adjournment Board meeting dates Approval of 2025 Post Adjournment Board meeting dates Discussion on the Boards responsibility under NCGS 105-312(k) Presentation on Revaluation Discussion on meeting format Discussion/Questions from the 2025 Board Appeal Hearing for Montgomery Farm Ventures LLC Adjournment Docusign Envelope ID: B520119A-7BCF-4EDD-B6EA-05B01 DEEFAA1 Related meeting notes: • Oaths of Office were administered, and Orange County Disclosure Statements were completed prior to the meeting being called to order. • Chair Leon Meyers called the meeting to order at 1:02 pm • Chair Leon Meyers opened the Board for accepting appeals for 2025. • The pre-adjournment meeting dates were reviewed. 2025 Proposed Meeting Dates: Convene May 51h May-271h-29th June-3rd_51h 10th_121h, 24th-26th July—8th-101h, 15th-171h, 22nd-24th Adjournment July 315t There were no conflicts of schedule with the board members at this time.The board members were advised to contact Chad Phillips with any scheduling conflicts. Barbara Levine made a motion to accept the 2025 pre-adjournment meeting schedule. Hunter Beattie seconded the motion.There were no objections. • The post adjournment meeting dates were reviewed. 2025 Proposed Post Adjournment Meeting Dates: August 12th_14th 19th_215t, 26th_28th September 2nd_4th 9th_11t1, 161h_18th, 23rd_25th, 30th October—15t_2nd 7th_9th 14th—16th 21st_23rd 28th_30th November 4th_6tn 11th-13th, 18th-20th December 2nd_4th 9th_11th There were no conflicts of schedule with the board members at this time.The board members were advised to contact Chad Phillips with any scheduling conflicts. Hunter Beattie made a motion to accept the 2025 post adjournment meeting schedule. Barbara Levine seconded the motion.There were no objections. • Chad Phillips opened discussion on NCGS 105-312(k), Power to Compromise.The Orange County Board of Commissioners, under this statute, have delegated the power to compromise to the Board of Equalization and Review. The BOER Policy Advisory from 2016 was shared with the board members.The Advisory lists circumstances in which the BOER can exercise their compromise authority. It was noted that violating this particular statute could result in a board member or members being held personally responsible for taxes that were compromised. Docusign Envelope ID: B520119A-7BCF-4EDD-B6EA-05B01DEEFAA1 • Nancy Freeman shared the Presentation on Revaluation with the board members.This presentation has been utilized at several community events and meetings to provide information on the revaluation process to the taxpayers of Orange County. • Chad Phillips provided information to the members regarding the format of the meetings. Meetings are scheduled from 1:00 pm -5:00 pm unless otherwise noted. Each appeal is allotted a fifteen-minute time slot. • Montgomery Farm Ventures LLC appeal was presented by Kelly Wells. • Chair Leon Meyers adjourned the meeting at 2:23 pm. Property Identification: Property Owner Montgomery Farm Appellant(if different) Donna Cohen,Attorney Ventures LLC at Law Property Address 6202 Montgomery Estates Parcel ID or Abstract 9862418214 Road,Hillsborough (previously 9862504766) Statement of Appeal: Request for compromise of taxes in the amount of$1,234.66 of listing penalties as a result of failure to list improvements on subject property. Current Assessed Value N/A County Opinion Statutory listing penalties of $1,234.66 applied to tax bills Time of Hearing 2:01 pm Appellant Opinion Compromise of taxes for $1,234.66 in listing penalties County Representative Kelly Wells Board Decision Compromise of taxes for $1,234.66 in listing penalties Evidence submitted by the appellant: • It is respectfully submitted that the Board waive and compromise the assessed penalties in the sum of$1,234.66 as such are not due to any wrongdoing or delay on the part of the taxpayer. Based on the facts and circumstances of this matter,including that MFV,LLC has paid taxes on property it did not own in 2019-2021,had no notice that the assessment of the property was erroneous and MFV,LLC promptly paid the newly discovered bills, and in the interests of fairness to the property owner given the special circumstances of this matter,request is made to waive the late listing penalties on this property. • Notice of Appeal of Penalties Assessed Evidence submitted by the county representative: • On March 27,2024 a discovery was issued to the current owners for failure to list improvements to subject property for 2019 through 2023 tax years. Docusign Envelope ID: B520119A-7BCF-4EDD-B6EA-05B01DEEFAA1 • A discovery conference was held with the current owners on July 1 lth, 2024 and a Discovery Conference Notice of Decision sent July 15th,2024. Discovery bills were then issued on August 1,2024 for the 2019 through 2023 tax years,which included listing penalties for each year as follows: Parcel: 9862418214 2023: $1,007.86 Parent Parcel: 9862504766 2022: $1,065.60 2021: $1,111.89 2020: $1,157.10 2019: $1,224.77 Total: $5,567.22 The principal amount of the 2019-2022 bills have been paid leaving only the $1,234.66 in listing penalties due. • Discovery Bill Letter • Discovery Bills • Notice of Discovery • Property Record Cards Reflecting Discovery Values • GS 105-312 • BOER Policy Advisory Motion of the Board Compromise the entirety of the $1,234.66 listing penalties Made the motion Saru Salvi Second the motion Richal Vanhook Voted For Leon Meyers Voted Against Chair of the B " Signed by: Leon Meyers oaF 5/8/2025 Recording Secre ocuSigned by: Jennifer Rigsbee KOtt' 5/9/2025