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Home My WebLink About2025_06_05 BOER Minutes Docusign Envelope ID: FA43537E-BDE4-436D-9AA4-82D7E2495A25 MINUTES Orange County Board of Equalization and Review Meeting held on June 5, 2025 Board Members in attendance: Chair of the Board Leon Meyers No 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 Yes Orange County Staff in attendance: Tax Administrator Nancy Freeman Office Assistant Jennifer Rigsbee Real Property Appraisal Manager Roger Gunn Appraiser Cyle Anderson Appraiser Louise Benson-Lochner Temporary Appraiser Assistant Rob Teachout Staff Attorney Martha Bordogna Meeting Schedule: Time PIN or Abstract Appellant Appeared Appeal Type 1:00 PM 9864169884 Bram Luknight Yes Value 1:15 PM 9835498749 Preston L. Rogers Yes Value 1:30 PM 9837619237 James E. Lea,Trustee No Value Time By Meeting called to order 1:01 PM Saru Salvi Meeting adjourned 1:40 PM Barbara Levine Related meeting notes: • In the absence of Leon Meyers,Barbara Levine served today. Saru Salvi called the meeting to order. Richal Vanhook then made a motion to allow Barbara Levine to act as Chair for today's meeting. Saru Salvi seconded the motion. There were no objections. • Richal Vanhook recused himself from the Preston and Vivian Rogers appeal because of a personal relationship with Preston Rogers. Barbara Levine and Saru Salvi heard and voted on the appeal. Docusign Envelope ID: FA43537E-BDE4-436D-9AA4-82D7E2495A25 Property Identification: Property Owner Bram Luknight Appellant(if different) Property Address 3905 Mill Creek Road Parcel ID or Abstract 9864169884 Statement of Appeal: Request a reduction in value based on a comparable sale. Current Assessed Value $90,000 County Opinion $90,000 Time of Hearin 1:02 PM Appellant Opinion $40,000 County Representative C le Anderson Board Decision $90,000 Evidence submitted by the appellant: • The appellant is requesting that the board reduce the assessment from$90,000 to $40,000. The appellant submitted a recent land sale off King James Street to support their opinion of value. This lot sold in September of 2024 for$40,000. • Appellant provided a report showing comparable sales in the area. Evidence submitted by the county representative: • The subject property is a vacant lot, 0.46 acres in size, located off King Edward Street in Hillsborough,NC. The appellant submitted a comparable sale,PIN 9864266040,to support their opinion of value. Despite being very close and similar in size,this lot sale is not very comparable to the subject property as it has perc issues. There is a-55% adjustment applied to the land to account for these perc issues. Removing this -55% adjustment results in a lot value of$90,000. A sales analysis performed by the County revealed 3 vacant and comparable land sales in the subject's immediate vicinity. It's the County's opinion that these vacant land sales support the current assessment. The County recommends no change to the assessed value of $90,000 for the subject property. • Summary • GIS Aerial Photo • Sales Analysis • Comp 1 Aerial Photo • Comp 2 Aerial Photo • Comp 3 Aerial Photo • Comp 1 Property Record Card • Comp 2 Property Record Card • Comp 3 Property Record Card Motion of the Board Accept the Coun 's recommendation of no change in value Made the motion Saru Salvi Second the motion Richal Vanhook Voted For Barbara Levine Voted Against Docusign Envelope ID: FA43537E-BDE4-436D-9AA4-82D7E2495A25 Property Identification: Property Owner Preston and Vivian Rogers Appellant(if different) Property Address 1615 Silk Oaks Court Parcel ID or Abstract 19835498749 Statement of Appeal: Request a reduction in value due to incorrect data on the current property record card, condition of the front exterior of the home and due to a portion of the land being unusable. Current Assessed Value $556,700 County Opinion $462,500 Time of Hearin 1:20 PM Appellant Opinion $450,000 County Representative Louise Benson- Board Decision $462,500 Lochner Evidence submitted by the appellant: • There is approximately 1/2 acre of land under water near the property line with joining property owner because of beavers damming up entire pond and creek along property line. I am not sure if I will ever be able to use this property or most of the property between my house and the creek. • Brick needs repair on arch at front porch. • The house has a concrete patio instead of a deck. I am not sure how the county counts rooms, but I don't have 9 rooms as indicated. Evidence submitted by the county representative: • A site visit was conducted on May 30, 2025 for the appraiser to meet with the taxpayer. • The home does have a patio,not a deck, as conveyed by the taxpayer. A correction will be done. • The brick on the archway of the front porch is in need of repair as shown on the attached photo. Due to the home having an actual year built of 2000 and an effective year built of 2005, this repair item is considered to be taken into account as depreciation.No change to be made. • The land at the northwestern corner of the property line has been affected by a beaver dam blocking drainage from the taxpayer's stream to the neighboring pond. Attached is an aerial map depicting the approximate location of the area that is flooded. This area is measured conservatively at one-half acre. An additional acre to the north of the homesite is lowland and retains water to the point of being unusable.An influence factor of-35% should be applied to the 4.06 acres. • This changes would reduce the current value of the property from$556,700 to $462,500. • Current Property Tax Card • Recommended Property Tax Card • Photo of home/brick repair • GIS Aerial with flooded area noted in yellow Motion of the Board Accept the County's revised value of$462,500 Made the motion Barbara Levine Second the motion Sam Salvi Voted For Docusign Envelope ID: FA43537E-BDE4-436D-9AA4-82D7E2495A25 Voted Against Recused Themself Richal Vanhook Property Identification: Property Owner James Lea Appellant(if different) Property Address 3905 Mill Creek Road Parcel ID or Abstract 19837619237 Statement of Appeal: Request a reduction in value based on the assessed value of 2024. Current Assessed Value $243,700 County Opinion $249,600 Time of Hearin 1:36 PM Appellant Opinion $123,000 County Representative Cyle Anderson Board Decision $249,600 Evidence submitted by the appellant: • The appellant submitted last year's assessed value to support their opinion of value. Evidence submitted by the county representative: • The subject property is a 10.5-acre tract with a double wide manufactured home located at 3955 Mill Creek Road in Efland,NC. The current assessed value is $243,700. The appellant requests that the board reduce this assessment to $123,000. The appellant has submitted last year's assessment of$123,000 as supporting evidence. The County conducted a field inspection and recommends the following physical changes: o Correcting the deck size on the sketch o Removing the existing storage building valued at$800 o Adding 12X 14 storage building o Adding 8X12 storage building These changes would result in a revised assessed value of$249,600 for the subject property. • A sales analysis was also performed by the County. One of the comparable sales was from early 2021. Even though this was an older sale it was included because of its proximity to the subject. The other three comparable sales are more recent,with two occurring in 2024. The County contends that the comparable sales used in this analysis do not indicate the need for a reduction in the assessment. The County recommends revising the subject's assessed value from$243,700 to $249,600. • Summary • GIS Aerial Photo • Front Photo • Rear Photo • Property Record Card Before Changes • Property Record Card After Changes • Sales Analysis • Sales Comp 1 • Sales Comp 2 • Sales Comp 3 • Sales Comp 4 Docusign Envelope ID: FA43537E-BDE4-436D-9AA4-82D7E2495A25 Motion of the Board Accept the County's revised value of$249,600 Made the motion Saru Salvi Second the motion Richal Vanhook Voted For Barbara Levine Voted Against Chair of the Bo cuSigned by: Barbara LevineE : 6/8/2025 Recording Secre ^ g-usigned by: Jennifer Rigsbee € 6/8/2025