Loading...
HomeMy WebLinkAbout2025_05_27 BOER Minutes Docusign Envelope ID: FE66D568-1BB2-4BC0-8367-3F7885BB4A73 MINUTES Orange County Board of Equalization and Review Meeting held on May 27, 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 Hunter Beattie No Alternate Member Tony Blake No Alternate Member Vaughn Compton No Alternate Member Shannon Julian No Alternate Member Barbara Levine 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 Chief Appraiser Kelly Wells Appraiser Bill Hiltbold Appraiser Scott Zeman Appraiser/Exemptions Shavonda McLean PUV Compliance Review Appraiser Dana Hall Staff Attorney Morgan Pierce Meeting Schedule: Time PIN or Abstract Appellant Appeared Appeal Type 1:01 PM 9788096126 Jean M Taylor Heirs Yes Denial of Exclusion 1:22 PM 9873267561 Brian Hill Yes Denial of Exclusion 1:49 PM 9825342272 Julie Bruner Yes Untimely Appeal of Denial of Exclusion 2:05 PM 9890302453 Marien Simpson No Denial of Exclusion 2:12 PM 9799502997 Charles and Annetta Evans No Value 2:17 PM 9799534827 Marsha Walsh No Value 2:20 PM 9857696769 Michael Huskins No Value 2:24 PM 9880013998 Gang Chen No Value 2:27 PM 9865608049 Gabriel Sealey-Morris No Value 2:31 PM 9877926822 Ray and Phyllis Nichols No Untimely Present Use Value Application Docusign Envelope ID: FE66D568-1 13132-41BC0-8367-31F7885BB4A73 Time By Meeting called to order 1:00 PM Leon Meyers Meeting adjourned 2:44 PM Leon Meyers Related meeting notes: • Nancy Freeman informed the board members that the discussion on letters addressed to the Board of Equalization and Review from appellants and property owners regarding the 2025 tax rate would be postponed to a later meeting. • Leon Meyers made a suggestion that when scheduling appeals, when possible, schedule similar appeal types together.This would be very helpful for the board members. • Leon Meyers asked if a conflict of interest statement is needed or recommended for cases when a board member may choose to recuse themself from voting on an appeal. Morgan Pierce did not consider a conflict of interest statement necessary but did stress the importance of board members recusing themselves from any appeals where there could possibly be a conflict of interest. Property Identification: Property Owner Jean M Taylor Heirs Appellant(if different) Rodney Taylor Property Address 433 Mason Street Parcel ID or Abstract 9788096126 Statement of Appeal: Request for property to receive an exclusion under G.S. 105-277.1, elderly or disabled exclusion,for 2024. Current Assessed Value N/A County Opinion Deny Exclusion Time of Hearing 1:01 PM Appellant Opinion Grant Exclusion County Representative Shavonda Board Decision Deny Exclusion McLean Evidence submitted by the appellant: • The appellant feels that his father has interest in the property and should be granted the elderly or disabled exclusion under G.S. 105-277.1 for 2024. Evidence submitted by the county representative: • This property was denied the elderly or disabled exclusion for 2024 due to the appellant not having any interest in the property as of January 1, 2024 • Qualifying Owner The owner must meet all of these requirements on January 1: 1. Must be at least 65 years of age or be totally and permanently disabled. Docusign Envelope ID: FE66D568-1BB2-4BC0-8367-3F7885BB4A73 2. 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.) 3. Must be a North Carolina resident. 4. Must own and occupy the permanent residence. • Late application • Appeal Letter • Deed of Trust • Interest Owner • G.S. 105-277.1 Motion of the Board Deny the elderly or disabled exclusion for 2024 Made the motion Leon Meyers Second the motion Saru Salvi Voted For Richal Vanhook Voted Against Property Identification: Property Owner Brian Hill Appellant(if different) Property Address i 121 Rubrum Drive Parcel ID or Abstract 9873267561 Statement of Appeal: Request for property to receive an exclusion under G.S. 105-277.1C, disabled veteran exclusion, for 2025. Current Assessed Value N/A County Opinion Deny Exclusion Time of Hearin 1:22 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 2025 tax year. Evidence submitted by the county representative: • The appellant was denied the disabled veteran exclusion due to honorable service connect date was after January 1,2025. In addition,the property did not become the appellant's primary residence until March 17,2025. • Disabled Veteran Exclusion The owner must meet all of these requirements on January 1: 1. Must be a qualifying owner(disabled veteran or surviving spouse) 2. Must be a North Carolina Resident 3. Must own and occupy the permanent residence. Docusign Envelope ID: FE66D568-1BB2-4BC0-8367-3F7885BB4A73 • Qualifying Owner Disabled Veteran Option Character of service at separation was honorable or under honorable conditions and either: — the veteran has a service-connected,permanent,and total disability as certified by the United States Department of Veterans Affairs(USDVA), or — receives benefits under 38 U.S.C. (United States Code)2101 for specialty adapted housing • Timely application • Appeal Letter • G.S 105-277.1C Motion of the Board Deny the disabled veteran exclusion for 2025 Made the motion Saru Salvi Second the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Julie Bruner Appellant(if different) Property Address 503 East Graham Street Parcel ID or Abstract 19825342272 Statement of Appeal: Request for acceptance of untimely appeal. If accepted,request for property to receive an exclusion under G.S. 105-277.1, elderly or disabled exclusion,for 2024. Current Assessed Value N/A County Opinion Deny Untimely Appeal Time of Hearing 1:49 PM Appellant Opinion Accept Untimely Appeal and Grant Exclusion County Representative Shavonda Board Decision Accept Untimely Appeal and McLean Grant Exclusion Evidence submitted by the appellant: • The appellant would like the Board of Equalization and Review to accept her untimely appeal. • If untimely appeal is accepted by the Board of Equalization and Review,the appellant would like the property to receive the elderly or disabled exclusion under G.S 105-277.1 for 2024. • The appellant stated to the Board that the appeal was untimely due to a medical hardship. Evidence submitted by the county representative: • This property was denied the elderly or disabled exclusion for 2024 due to the appellant not providing the additional information needed(2023 income)to determine eligibility. • Qualifying Owner The owner must meet all of these requirements on January 1: 1. Must be at least 65 years of age or be totally and permanently disabled. Docusign Envelope ID: FE66D568-1BB2-4BC0-8367-3F7885BB4A73 2. 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.) 3. Must be a North Carolina resident. 4. Must own and occupy the permanent residence. • Late application • Untimely Appeal Letter • G.S. 105-277.1 Motion of the Board Accept untimely appeal Made the motion Richal Vanhook Second the motion Saru Salvi Voted For Leon Meyers Voted Against Motion of the Board Grant the elderly or disabled exclusion for 2024 Made the motion Saru Salvi Second the motion Leon Meyers Voted For Richal Vanhook Voted Against Property Identification: Property Owner Marien Simpson Appellant(if different) Property Address 237 Kirkwood Drive Parcel ID or Abstract 19890302453 Statement of Appeal: Request for property to receive an exclusion under G.S. 105-277.1C, disabled veteran exclusion,for 2024. Current Assessed Value N/A County Opinion Deny Exclusion Time of Hearin 2:05 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. The appellant said she was confused and filed the 2025 application for disabled veteran in 2024 and filed the 2024 application in 2025. Evidence submitted by the county representative: • The property was denied the disabled veteran exclusion for 2024 due to 2024 application filed after December 31,2024 deadline. • Disabled Veteran Exclusion Docusign Envelope ID: FE66D568-1BB2-4BC0-8367-3F7885BB4A73 The owner must meet all of these requirements on January 1: 1. Must be a qualifying owner(disabled veteran or surviving spouse) 2. Must be a North Carolina Resident 3. 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: — the veteran has a service-connected,permanent,and total disability as certified by the United States Department of Veterans Affairs(USDVA), or — receives benefits under 38 U.S.C. (United States Code)2101 for specialty adapted housing • Untimely application • Appeal Letter • G.S 105-277.1C Motion of the Board Deny the elderly or disabled exclusion for 2024 Made the motion Richal Vanhook Second the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: Property Owner Charles and Annetta Evans Appellant(if different) Property Address 1307 Brigham Court Parcel ID or Abstract 19799502997 Statement of Appeal: Request a reduction in value due to a discrepancy in square footage on the current property record card and the condition of the home. Current Assessed Value $636,900 County Opinion 1 $615,100 Time of Hearin 2:12 PM Appellant Opinion $580,000 County Representative Bill Hiltbold Board Decision $615,100 Evidence submitted by the appellant: • Enclosed carport has no wallboard,no air conditioning and a gas wall heater.The room and the adjacent water heater closet are used primarily for storage. • Two renovated comparable houses are located close to the subject property. 904 Grove St. was listed for$675,000 and sat on the market for 14 months and they are now asking$607,000. 1408 Bingham Road. has also not sold in 6 months, and the asking price has dropped from $740,000 to $695,000. • Our house was built in 1970 and two of the 55 year old bathrooms need renovation. The second floor bath has a leaking shower causing water damage to the ceiling below. We did renovate a third bath in 2022. Docusign Envelope ID: FE66D568-1BB2-4BC0-8367-3F7885BB4A73 Evidence submitted by the county representative: • A carport on the back left of the residence has been enclosed with studs exposed in places and not painted. The floor of this storeroom is 3 ft below the floor of the house and is covered with indoor/outdoor carpet. Correcting the former carport area from AA(heated area)to storage reduces the living area from 2,868 to 2,532 square feet. • The deck on the back right has been rebuilt as shown on the updated sketch. • The detached storage building is now an 8 x 12. • Property record cards indicating before and after changes and values. • Photos of subject property. Motion of the Board Accept the County's revised value of$615,100 Made the motion Richal Vanhook Second the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: Property Owner Marsha Walsh Appellant(if different) Property Address 604 Churchill Drive Parcel ID or Abstract 19799534827 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $513,400 County Opinion $488,600 Time of Hearin 2:17 PM Appellant Opinion $280,000 County Representative Bill Hiltbold Board Decision $488,600 Evidence submitted by the appellant: • The home is in poor condition,it needs a new roof,the kitchen and bath have original cabinets, bath fixtures and lighting. Windows are not energy saving and need replacing. There are cracks in the foundation and ceiling. • The cost to bring the house up to the current market value would be $70-100k. Evidence submitted by the county representative: • This house has had little improvement in the last 50 years and is showing settlement cracking in the foundation and drywall. I measured and corrected the sketch and adjusted the effective year built to 1971. • The storage building is actually 100 sq. ft. and weathered. I reduced its value to $1,400. • Property record cards indicating before and after changes and values. • Photos of subject property. Docusign Envelope ID: FE66D568-1BB2-4BC0-8367-3F7885BB4A73 Motion of the Board Accept the County's revised value of$488,600 Made the motion Saru Salvi Second the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Michael Huskins Appellant(if different) Property Address 5014 Eno Cemetery Road Parcel ID or Abstract 19857696769 Statement of Appeal: Request a reduction in value based on the fact that the home is a modular home. Current Assessed Value $211,700 County Opinion $193,300 Time of Hearin 2:20 PM Appellant Opinion $140,000 County Representative Scott Zeman Board Decision $193,300 Evidence submitted by the appellant: • Appellant states that the residence is a modular home,not stick built. Appellant has provided a photo of the manufacturer's sticker indicating modular construction. Evidence submitted by the county representative: • The following changes are recommended based on the appellant's evidence and a site review of the property: -The construction type should be changed to modular. -The grade of the residence should be changed from C+10 to C -The effective year built of the residence should be changed from 1996 to 1991 -The roof cover should be changed to metal. -The rear patio should be changed to a deck. -Two outbuildings should be added: A 9'x9'shed and a 15'x10' shed,valued at$600 and$1,200, respectively. • Aerial photo • Photos of residence and outbuildings • Photo of manufacturer's sticker • Current property record card • Recommended property record card Motion of the Board Accept the Coun 's revised value of$193,300 Made the motion Saru Salvi Second the motion Richal Vanhook Voted For Leon Meyers Voted Against Docusign Envelope ID: FE66D568-1BB2-4BC0-8367-3F7885BB4A73 Property Identification: Property Owner Gang Chen Appellant(if different) Property Address 126 Cabernet Drive Parcel ID or Abstract 19880013998 Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $450,200 County Opinion $440,000 Time of Hearin 2:24 PM Appellant Opinion $415,000 County Representative Kelly Wells Board Decision $440,000 Evidence submitted by the appellant: • Two nearly identical townhouses in close proximity were recently sold at substantially lower prices: 114 Vintage Dr(312 feet away): Sold for$405,000 in January 2024 220 Nanpa Valley Way(538 feet away): Sold for$410,000 in May 2024 These homes are similar in size, age, and construction quality to my property. • Accounting for modest market appreciation since the most recent sale, I believe a reasonable estimate for my home would be $415,000. I respectfully request that the County reassess my property's valuation in light of this comparable sales data. Evidence submitted by the county representative: • The County recommends lowering the effective year built from 2014 to 2009 for lack of updates,resulting in a reduction in value from$450,200 to 440,000. This adjustment would align the valuation more closely with those of recently sold comparable town homes. • Aerial photo • Photos of subject property • Property Record Card before change • Property Record Card after proposed change • Equity Analysis • Sales Comps • Sales Analysis Motion of the Board Accept the County's revised value of$440,000 Made the motion Richal Vanhook Second the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: Property Owner - Gabriel Sealey-Morris Appellant(if different) Property Address 1571 N.Nash Street I Parcel ID or Abstract 19865608049 Docusign Envelope ID: FE66D568-1BB2-4BC0-8367-3F7885BB4A73 Statement of Appeal: Request a reduction in value based on the purchase price of the property. Current Assessed Value $289,800 County Opinion $289,800 Time of Hearin 2:27 PM Appellant Opinion $254,900 County Representative Kelly Board Decision $289,800 Wells/Roger Gunn Evidence submitted by the appellant: • The subject property was purchased in February 2025 for$254,900. Evidence submitted by the county representative: • The subject property is a 0.61 acre tract located at 571 N.Nash Street in Hillsborough,NC. The appellant states that the property was purchased in February of 2025 for$254,900,which is true. However,the seller was Freddie Mac, and this was a distressed sale that's not indicative of market value. Furthermore,the subject property sold in August of 2022 for $285,000, and property values have not decreased from August 2022 to January 2025. A sales analysis of comparable properties in the subject's neighborhood supports the current assessed value. The County recommends no change to the assessment for the subject property. • Aerial photo • Photos of subject property • Property Record Cards • Sales Analysis Motion of the Board Accept the County's recommendation of no change in value Made the motion Richal Vanhook Second the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: Property Owner Ray and Phyllis Nichols Appellant(if different) Property Address 5 acres near Hwy. 57 and Parcel ID or Abstract 9877926822 Edmund Latta Road Statement of Appeal: Request the acceptance of the untimely filed PUV application submitted on April 7, 2025 for the assessor to apply the enrollment for the 2025 calendar year. Current Assessed Value N/A County Opinion Accept untimely application for Present Use Value Time of Hearing 2:31 PM Appellant Opinion Accept untimely application for Present Use Value Docusign Envelope ID: FE66D568-1BB2-4BC0-8367-3F7885BB4A73 County Representative Dana Hall Board Decision Accept untimely application for Present Use Value Evidence submitted by the appellant: • I assumed the 5 acres were always enrolled in the program and not aware of the open enrollment period ending on 1/31/2025. Evidence submitted by the county representative: • The subject property is located on Edmund Latta Road near Highway 57. The nature of the appeal is the untimely filing of a Present Use Value application submitted on April 7,2025. • On April 7,2025,Ray and Phyllis Nichols 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 agriculture. • Good Cause Letter • AV-5 Application • GIS Map Motion of the Board Accept untimely application for Present Use Value Made the motion Saru Salvi Second the motion Richal Vanhook Voted For Leon Meyers Voted Against Chair of the igned by: Leon Meyers 5/30/2025 Recording Secre bcuSigned by: Jennifer Rigsbee ` ��S��t, 30/2025