HomeMy WebLinkAbout2025_06_12 BOER Minutes Docusign Envelope ID:81DCF4B5-OD6D-4EAF-994D-356E93E6384C
MINUTES
Orange County Board of Equalization and Review
Meeting held on June 12, 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:
Office Assistant Jennifer Rigsbee
Deputy Tax Assessor Chad Phillips
Real Property Appraisal Manager Roger Gunn
Chief Appraiser Kelly Wells
Appraiser Bill Hiltbold
Temporary Appraiser Assistant Rob Teachout
Staff Attorney Morgan Pierce
Meeting Schedule:
Time PIN or Abstract Appellant Appeared Appeal Type
2:30 PM 9825575302 Boon Trott Yes Value
2:48 PM 9788474898.003 Anja P. Lathan No Value
2:59 PM 9860974230 Marsha F.Tinnen No Value
Time By
Meeting called to order 2:30 PM Leon Meyers
Meeting adjourned 3:19 PM Leon Meyers
Property Identification:
Property Owner Boon Trott Appellant(if different
Property Address 1122 Lake Michael Way Parcel H)or Abstract 19825575302
Statement of Appeal: Request a reduction in value based on comparable sales.
Current Assessed Value $331,800 County Opinion $309,600
Time of Hearin 2:30 PM Appellant O inion $300,000
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County Representative I Kelly Wells Board Decision $309,600
Evidence submitted by the appellant:
• Same type/size home sold for$295,000 in 2024. Home prices of comparable units have gone
down recently. Additionally, I do not have any updates completed on my home since I
purchased it in 2018.
• Copy of Professional Home Inspection from 2018.
Evidence submitted by the county representative:
• The townhome was built in 2018 with 1,374 square feet, 2 full baths and it is a middle unit in
the Village of Lake Michael community in Mebane. Middle units are less desirable as indicated
by recent sales. The two sales,most like the subject, are 594 Retriever Lane and 636 Retriever
Lane as shown in the Sales Analysis provided.
• GIS Map
• Photographs of the Subject
• Sales Analysis
• Current Property Record Card of Subject
• Proposed Property Record Card of Subject
Motion of the Board Accept the Coun 's revised value of$309,600
Made the motion Richal Vanhook
Seconded the motion Saru Salvi
Voted For Leon Meyers
Voted Against
Property Identification:
Property Owner An'a P. Lathan Appellant(if different)
Property Address 213 E. Franklin Street, Parcel ID or Abstract 9788474898.003
Unit 101
Statement of Appeal: Request a reduction in value based on the fact that this unit is a basement level
condominium with no recent updates or renovations.
Current Assessed Value $627,800 County Opinion $565,000
Time of Hearin 2:48 PM Appellant Opinion $550,000
County Representative Roger Gunn Board Decision $565,000
Evidence submitted by the appellant:
• Per the appellant's appeal,"Thank you for your value change notice. We appreciate you taking
the time to review. However,we still feel that the unit is overvalued at$627,800.We bought
the unit in 2020 for$440,000 and while there have been a few very high sales per square foot
in the building in the past few years since then,we do believe that this particular unit would not
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sell at that price and cannot be compared. This unit is at semi-basement level, and it has not
been refurbished since the building was converted to condos around 2005.We are open to a
site visit to show you the unit."
Evidence submitted by the county representative:
• The subject is a basement level condominium in the 8-unit building complex known as 213 E.
Franklin Street Condominiums. At the informal appeal,the subject's grade was lowered from
AA25 to AA10 to reflect the unit being a basement level condo. All of the other units have an
AA25 grade reflecting being above grade units with better overall utility and appeal.
• A site inspection was performed on May 30,2025 in which the appraiser gained access to the
interior of the subject. It was noted that there was some functional depreciation present in the
floor plan in which access to either of the unit's two bathrooms is through either of the unit's
two bedrooms. For this reason,the appraiser feels an additional 10%functional depreciation
for the layout of the unit is warranted.
• Location Map of the Subject
• Photograph of the Subject
• Current Property Record Card of Subject
• Proposed Property Record Card of Subject
Motion of the Board Accept the Coun 's revised value of$565,000
Made the motion Sara Salvi
Seconded the motion Richal Vanhook
Voted For Leon Meyers
Voted Against
Property Identification:
Property Owner Marsha Tinnen Appellant if different
Property Address 206 Eubanks Road Parcel ID or Abstract 19860974230
Statement of Appeal: Request a reduction in value based on the value of a comparable property.
Current Assessed Value $257,500 County Opinion $252,700
Time of Hearin 2:59 PM Appellant Opinion $110,000
County Representative Bill Hiltbold Board Decision $252,700
Evidence submitted by the appellant:
• Please compare this property to 8031 Sandberg Lane.
Evidence submitted by the county representative:
• There were no sales in the subject neighborhood during 2023 and 2024. 1 used Comper to
search out 4 miles from the subject property to find manufactured home sales as shown on the
attached spreadsheet. The orange row denotes the subject property and the blue row the
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comparable presented. The comparable 8031 Sandberg Ln, (2052 sf) is almost twice the size of
the subject(1104 sf) and has a higher land value. We must consider manufactured homes near
the square footage of the subject.Notice the boxed area on the spreadsheet.Within this range
the building value per square foot ranges from$51 to $92 per square foot of living area with
the subject at$82.
• I added the deck to the sketch and adjusted the effective year built of the double wide
manufactured home.
• Photograph of the Subject
• Spreadsheet of Manufactured Home Sales
• Current Property Record Card of Subject
• Proposed Property Record Card of Subject
Motion of the Board Accept the Coun 's revised value of$252,700
Made the motion Saru Salvi
Seconded the motion Richal Vanhook
Voted For Leon Meyers
Voted Against
Property Identification:
Property Owner N/A Appellant if different N/A
Property Address Neighborhood 6306 Parcel ID or Abstract N/A
Chestnut Oaks
Statement of Appeal: Request to adjust the AC-9 land pricing to$110,000 along with any other
necessary land adjustments to all the properties in NBC 6306.
Current Assessed Value $125,000 for 1 County Opinion $110,000 for 1 acre using the
acre using the AC-9 pricing model
AC-9 pricing
model
Time of Hearin 3:09 PM Appellant Opinion N/A
County Representative Roger Gunn Board Decision $110,000 for 1 acre using the
AC-9 pricin model
Evidence submitted by the appellant:
N/A
Evidence submitted by the county representative:
• 1 reviewed the sale of 2514 Gemena Road,a Habitat home that sold for$300,000 in November
2024. It turns out the home contained 1,152 square feet instead of the 1,008 square feet we had
on record.After correcting this for 2026, it is causing the value of this property to be $316,800
(105.6% sales ratio)or about$16,800 more than it should be for 2025. As I used this sale as a
basis for the valuation of the Habitat homes in Neighborhood 6306, Chestnut Oaks,the
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extracted land price was $125,000 for 1 acre in the AC-9 pricing model. By backing this land
pricing down to$110,000, it would generate a revised value for the corrected property to
$299,400(99.8% sales ratio).
• I would like the BOER to order the Tax Office to adjust the AC-9 land pricing to$110,000
along with any other necessary land adjustments to all the properties in NBC 6306. There have
been a number of appeals in this neighborhood and this revision would be reflected in their
informal and formal appeal decisions. Other property owners who did not appeal would receive
value change notices with the right to appeal to the BOER by July 31st or within 30 days of
their notice,whichever is later.
Motion of the Board Accept the County's recommendation to adjust the AC-9 land pricing to
$110,000 to all the properties in NBC 6306
Made the motion Richal Vanhook
Seconded the motion Saru Salvi
Voted For Leon Meyers
Voted Against
Chair of the "Esigned by:
Leon Meyers L�
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6/17/2025
Recording Secre7UQR6669
cuSigned by:
Jennifer Rigsbee �f u' KOt,t,
6/18/2025