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HomeMy WebLinkAbout2025_06_03 BOER Minutes Docusign Envelope ID:286CD4C8-ACFC-47D3-955A-01D71CF51158 MINUTES Orange County Board of Equalization and Review Meeting held on June 3, 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 Appraiser Cyle Anderson Appraiser Louise Benson-Lochner Appraiser Scott Zeman PUV Compliance Review Appraiser Dana Hall Temporary Appraiser Assistant Rob Teachout Staff Attorney Martha Bordogna Meeting Schedule: Time PIN or Abstract Appellant Appeared Appeal Type 1:03 PM 9864688666 Alan and Deborah Yes Value MacDonald 1:27 PM 9844299716 Teresa T. McMillan Yes Value 1:36 PM 9864800948.017 Ekaterina Gorbacheva No Value 1:43 PM 9851928087 Timothy Webb No Untimely Present Use Value Application 1:47 PM 9875022707 Lindsay and Justin Durango No Untimely Present Use Value Application 1:49 PM 9960558097 Robin F. Fuqua No Untimely Present Use Value Application 1:49 PM 9960555344 Robin F. Fuqua No Untimely Present Use Value Application 1:52 PM 0900259963 Michael and Barbara Blaisdell No Untimely Present Use _ Value Application 1:55 PM 9862690948 Robbie and David Wright No Untimely Present Use Value Application Docusign Envelope ID:286CD4C8-ACFC-47D3-955A-01D71CF51158 1:57 PM 9877704394 Charles and Kendall Mincey No Untimely Present Use Value Application 1:59 PM 9870956978 Gang Chen No Value 2:05 PM 9777959895.008 Ehren Jacob Wainwright No Value Trustee Time By Meeting called to order 1:00 PM Leon Meyers Meeting adjourned 2:23 PM Leon Meyers Related meeting notes: • Leon Meyers recused himself from the Timothy Webb appeal because of a personal relationship with the Webb family. Saru Salvi and Richal Vanhook heard and voted on the appeal. • There was a discussion on four letters that were submitted to the Board of Equalization and Review from Orange County property owners regarding tax rate and assessment concerns. This was presented as an information item as the Board has no authority over property tax rates. • Leon Meyers will not be available for the June 5,2025 meeting. Barbara Levine has agreed to serve during his absence. Property Identification: Property Owner Alan and Deborah Appellant(if different) MacDonald Property Address I 515 N.Nash Street Parcel ID or Abstract 9864688666 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $351,700 County Opinion $351,700 Time of Hearin 1:03 PM Appellant Opinion $296,000 County Representative Louise Benson- Board Decision $351,700 Lochner Evidence submitted by the appellant: • The property has had no upgrades, only required maintenance. The outbuildings are in poor condition. Evidence submitted by the county representative: • A site visit was conducted on May 12,2025 by an Orange County Appraiser. The taxpayer allowed access to the interior of home and pictures were taken which are attached to this report.Additional photos of the exterior of the home and the outbuildings were taken. Docusign Envelope ID:286CD4C8-ACFC-47D3-955A-01D71CF51158 • The home was built in 1960 and currently is being assessed as being in Average Condition with an effective year built of 1990(35 yrs.). Cosmetic and structural appearances of the property would reflect this being a correct overall estimate of the effective year built. • Pictures of the outbuildings show the current values of$1,600 and$1,200 are appropriate. • Current Property Tax Card • Photos of home interior&exterior • Photos of two yard items 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 Voted Against Leon Meyers Property Identification: Property Owner Teresa T. McMillan Appellant(if different) Property Address 218 Richmond Road Parcel ID or Abstract 19844299716 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $255,600 County Opinion $247,800 Time of Hearin 1:27 PM Appellant Opinion $160,000 County Representative C le Anderson Board Decision $243,000 Evidence submitted by the appellant: • The appellant is appealing their assessment based on the home's condition and the fact that there are not many sales,other than 402 Richmond Road,which sold in 2021. Evidence submitted by the county representative: • The subject property is located at 218 Richmond Road in Mebane,NC.After physically inspecting the property,the County recommends the following physical changes: change the deck to an open porch, change the foundation under the attached addition from masonry to slab and lower the effective age from 1996 to 1991.A sales analysis was completed using the only recent sale in the subject's neighborhood code. Two other comparable sales were added from an adjacent neighborhood,neighborhood code 3005. The comparable sales, specifically comparable sale#3,had far more updates than the subject property. For this reason,the price per square foot is higher for the comparable sales when compared to the subject property. Being in the subject's neighborhood code and having the same amount of heated square feet, comparable sale#1 is most like the subject. The comparable sale provided by the appellant, 402 Richmond Road,is an unqualified sale. After review,the County recommends revising the value of the subject property to $247,800. • BOER Summary • GIS Aerial Photo Docusign Envelope ID:286CD4C8-ACFC-47D3-955A-01D71CF51158 • Photos of Subject Property • Neighborhood 3305 Aerial Photo • Neighborhood 3306 Aerial Photo • Property Record Card before change • Property Record Card after proposed change • Sales Analysis • Sales Comp 1 • Sales Comp 2 • Sales Comp 3 Motion of the Board Accept the County's revised value of$247,800 minus the recommended adjustment to the attached addition(to be calculated by appraiser). After changing the attached addition to an enclosed porch,the revised value is $243,000. Made the motion Saru Salvi Second the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Ekaterina Gorbacheva Appellant(if different) Property Address 1812 Orange Grove Road, Parcel ID or Abstract 9864800948.017 Unit 117 Statement of Appeal: Request a reduction in value due to a discrepancy in square footage on the current property record card and the fact that there is no fireplace in the home. Current Assessed Value $198,500 County Opinion $195,400 Time of Hearin 1:36 PM Appellant Opinion No opinion of valuespecified County Representative Scott Zeman Board Decision $195,400 Evidence submitted by the appellant: • Unit 117 doesn't have a fireplace. That should reduce$3100 from the evaluation.Unit 117 is 1080 square feet not 1200 square feet. Evidence submitted by the county representative: • The property does not have a fireplace. • The unit has 1,200 square feet of living area as determined by exterior measurements. The unit is 20'by 30'with two full stories. The 1,080 square feet provided by the appellant may be based on measurements that were rounded or taken from the interior. • While not affecting value,the rear storage area(SA) should be on the left side of the sketch and the patio(PA)on the right. The current sketch is reversed. • Photos of subject property(3): front,rear, and overhead Docusign Envelope ID:286CD4C8-ACFC-47D3-955A-01D71CF51158 • Property Record Card before change • Property Record Card after proposed changes Motion of the Board Accept the County's revised value of$195,400 Made the motion Richal Vanhook Second the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: 1 Property Owner I Timothy Webb Appellant(if different) Property Address 16600 Rocky Ridge Road Parcel ID or Abstract 9851928087 Statement of Appeal: Request the acceptance of the untimely filed PUV application submitted on April 3,2025 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 1:43 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: • I appreciate the opportunity to present my request for consideration regarding the late submission of my application for a property tax exclusion/deferral on my horticulture farm. I want to emphasize that my failure to meet the original deadline was due to not having any knowledge of the program until being told by a neighbor who saw all of our hard work farming year after year and was in no way a result of negligence or disregard for the process.As a business owner actively managing agricultural operations, I faced delays in obtaining necessary documentation on the program in regarding application deadlines. Unfortunately, these factors led to my missing the deadline despite my intent to comply fully with the requirements. My horticulture farm continues to meet all eligibility criteria for the exclusion/deferral,and i have since taken corrective measures to ensure this does not happen again in the future. I respectfully request the board's consideration in granting approval despite the late submission, as the purpose of this program is to support and sustain agricultural businesses like mine. I appreciate your time and consideration and welcome any opportunity to provide additional information or clarification. Evidence submitted by the county representative: • The subject property is located at 6600 Rocky Ridge Road in Hillsborough. The nature of the appeal is the untimely filing of a Present Use Value application submitted on April 3,2025. Docusign Envelope ID:286CD4C8-ACFC-47D3-955A-01D71CF51158 • On April 3, 2025,Timothy Lee Webb completed a Present Use Value application online and submitted it via email. During a phone conversation that day,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 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 Voted Against Recused themself Leon Myers Property Identification: Property Owner Lindsay and Justin Appellant(if different) Durango Property Address 13034 Wandering Trail Parcel ID or Abstract 9875022707 Statement of Appeal: Request the acceptance of the untimely filed PUV application submitted on May 12,2025 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 1:47 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 was unaware of the application period and was waiting on the completion of their 2024 tax returns to include three years of Schedule F proof of income. Evidence submitted by the county representative: • The subject property is located at 3034 Wandering Trail in Hillsborough. The nature of the appeal is the untimely filing of a Present Use Value application submitted on May 12, 2025. • On May 12,2025,Lindsay and Justin Durango completed a Present Use Value application online and submitted via email. During a phone conversation with Lindsay on that same day Docusign Envelope ID:286CD4C8-ACFC-47D3-955A-01D71CF51158 she 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 Letter • AV-5 Application • 2022-2024 Schedule F Tax Returns • GIS Map/Aerial Pictures • Email Correspondence with Taxpayer 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 Property Identification: Property Owner Robin F. Fuqua Appellant(if different) Property Address 9835 Hester Road(10.65 Parcel ID or Abstract 9960558097 acres Statement of Appeal: Request the acceptance of the untimely filed PUV application submitted on February 28, 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 1:49 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: • Recently found out about the program through lease out farmer,Brandon Clayton. Evidence submitted by the county representative: • The subject property is located at 9835 Hester Road in Cedar Grove. The nature of the appeal is the untimely filing of a Present Use Value application submitted on February 28,2025. • On February 28,2025,Robin Fuqua completed a Present Use Value application in the assessor's office accompanied by her attending farmer Brandon Clayton and was made aware Docusign Envelope ID:286CD4C8-ACFC-47D3-955A-01D71CF51158 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 • 2025 Attending Farmer's Income Statement • 2024 Caswell County Tax Statement(Qualifying Tract) • GIS Maps 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 Property Identification: Property Owner Robin F. Fuqua Appellant(if different) Property Address 9835 Hester Road(11.86 Parcel ID or Abstract 9960555344 acres Statement of Appeal: Request the acceptance of the untimely filed PUV application submitted on February 28, 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 1:49 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: • Recently found out about the program through lease out farmer,Brandon Clayton. Evidence submitted by the county representative: • The subject property is located at 9835 Hester Road in Cedar Grove. The nature of the appeal is the untimely filing of a Present Use Value application submitted on February 28,2025. • On February 28,2025,Robin Fuqua completed a Present Use Value application in the assessor's office accompanied by her attending farmer Brandon Clayton and was made aware Docusign Envelope ID:286CD4C8-ACFC-47D3-955A-01D71CF51158 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 • 2025 Attending Farmer's Income Statement • 2024 Caswell County Tax Statement(Qualifying Tract) • GIS Maps 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 Property Identification: Property Owner Michael and Barbara Appellant(if different) Blaisdell Property Address 25.5 acres near the Parcel ID or Abstract 0900259963 Orange/Person County Line Statement of Appeal: Request the acceptance of the untimely filed PUV application submitted on March 28,2025 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 1:52 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 was unaware of the open enrollment period ending January 31, 2025. Evidence submitted by the county representative: • The subject property is located on the Orange/Person County line. The nature of the appeal is the untimely filing of a Present Use Value application submitted on March 28,2025. Docusign Envelope ID:286CD4C8-ACFC-47D3-955A-01D71CF51158 • On March 28,2025,Michael and Barbara Blaisdell 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 forestry. • Good Cause Letter • AV-5 Application • Forestry Management Plan • GIS Map Motion of the Board Accept untimely application for Present Use Value Made the motion Richal Vanhook Second the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: Property Owner Robbie and David Wright Appellant(if different) Property Address 3914 Ode Turner Road I Parcel ID or Abstract 19862690948 Statement of Appeal: Request the acceptance of the untimely filed PUV application submitted on April 1,2025 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 1:55 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: • The appellant was unaware of the 1/31/2025 deadline to submit a new PUV application. Evidence submitted by the county representative: • The subject property is located at 3914 Ode Turner Road,Hillsborough. The nature of the appeal is the untimely filing of a Present Use Value application submitted on April 1, 2025. • On April 1, 2025,Robbie and David Wright 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. Docusign Envelope ID:286CD4C8-ACFC-47D3-955A-01D71CF51158 • 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 • 2025 Attending Farmer's Income Statement • GIS Map Motion of the Board Accept untimely application for Present Use Value Made the motion Richal Vanhook Second the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: Property Owner Charles and Kendall Appellant(if different) Mincey Property Address 3322 NC Hwy 57 Parcel ID or Abstract 9877704394 Statement of Appeal: Request the acceptance of the untimely filed PUV application submitted on April 11, 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 1:57 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: • The appellant was unaware of open enrollment ending January 31,2025. Evidence submitted by the county representative: • The subject property is located at 3322 NC Hwy 57 in Hillsborough. The nature of the appeal is the untimely filing of a Present Use Value application submitted on April 11,2025. • On April 11, 2025, Charles and Kendall Mincey 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. Docusign Envelope ID:286CD4C8-ACFC-47D3-955A-01D71CF51158 • 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 • 2025 Attending Farmer's Income Statement • GIS Map Motion of the Board Accept untimely application for Present Use Value Made the motion Richal Vanhook Second the motion Leon Meyers Voted For Saru Salvi Voted Against Property Identification: Property Owner Gang Chen Appellant(if different) Property Address 106 Butterfield Court Parcel ID or Abstract 19870956978 Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $904,900 County Opinion 1 $904,900 Time of Hearin 1:59 PM Appellant Opinion $875,000 County Representative Roger Gunn Board Decision $904,900 Evidence submitted by the appellant: • Statement by appellant: "Based on comparable property sales within the same neighborhood and of similar size and characteristics, I believe the current valuation of my home is excessive and does not reflect its fair market value.According to the County's own Comparable Report, the following properties were recently sold: 102 Old Larkspur Way(1,218 ft away): Sold for $850,000 on March 12,2024 120 Old Larkspur Way(555 ft away): Sold for$820,000 on April 3,2023 Both homes are in the same neighborhood,built by the same contractor around the same time,with similar lot sizes, square footage, and bedroom/bathroom configurations. The current total assessed value of my property is $904,900,which is significantly higher than these comparable sales. Given these facts and considering that the most recent comparable sale in March 2024 was for$850,000, I believe a more accurate and fair assessed value for my property should be approximately$875,000." Evidence submitted by the county representative: • Both an analysis of 2024 sales in the Larkspur neighborhood and an equity analysis with similar homes in the Larkspur neighborhood support the current valuation. No adjustment to value is supported based on the single sale in 2024 and an older 2023 sale supplied by the appellant. • Photograph of Subject • Property Record Card of Subject Docusign Envelope ID:286CD4C8-ACFC-47D3-955A-01D71CF51158 • Larkspur Sales • Sales Analysis • Equity Analysis Motion of the Board Accept the County's recommendation of no change in value Made the motion Saru Salvi Second the motion Leon Meyers Voted For Richal Vanhook Voted Against Property Identification: Property Owner Ehren Jacob Wainwright Appellant(if different) Trustee Property Address 523 Copperline Drive Parcel ID or Abstract 9777959895.008 Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $429,200 County Opinion $429,200 Time of Hearin 2:05 PM Appellant Opinion $325,000 County Representative Roger Gunn Board Decision $429,200 Evidence submitted by the appellant: • Statement by appellant: "Recent Comparable Sale: Zip code 27516 townhomes sold last 24 months average price per square is $232.60. Zip code 27516 last 18 months only 3 properties sold with 2 bedrooms, 2 bathrooms: 106 Kiley Street, 1175 Great Ridge Parkway and 934 Edgewater Circle." Evidence submitted by the county representative: • The subject is a two-story 1,373 square foot condominium and appears to be the second smallest unit in the Merritt Park Condominium Project. The unit is currently assessed at $312.60 per square foot. • The property most recently sold in October 2021 for$360,000 or$260.20 per square foot. A sales analysis of 2024 condos and a townhome in Southern Village area as well as a resale in the subject project indicate that property values have increased since the sale of the subject and subject's valuation is supported. • Similarly, an equity analysis of the smallest and next two largest units in Merritt Park also support the current valuation. • As a result of these analyses,no adjustment to the current value can be supported. • Photograph of Subject • Property Record Card of Subject • Merritt Park Condo Sales • Sales Analysis • Equity Analysis Docusign Envelope ID:286CD4C8-ACFC-47D3-955A-01 D71 CF51158 Motion of the Board Accept the County's recommendation of no change in value Made the motion Saru Salvi Second the motion Richal Vanhook Voted For Leon Meyers Voted Against Chair of the d;igned by: Leon Meyers 6/4/2025 Recording Secre �beusigned by: Jennifer Rigsbee 6/4/2025