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HomeMy WebLinkAbout2025_06_24 BOER Minutes Docusign Envelope ID:4BCE365B-A04B-45C9-8961-6F57FBB6CAC1 MINUTES Orange County Board of Equalization and Review Meeting held on June 24, 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 Personal Property Appraisal Manager Kandice Wright Appraiser Cyle Anderson Appraiser Louise Benson-Lochner Appraiser Heidi Whetzel PUV Compliance Review Appraiser Dana Hall Temporary Appraiser Assistant Rob Teachout Staff Attorney Morgan Pierce Meeting Schedule: Time PIN or Abstract Appellant Appeared Appeal Type 1:00 PM 0063101162 Tonya Miltier Yes Registered Motor Vehicle Value 1:25 PM 9757416432 Griffith Capital LLC Yes Real Property Value 1:25 PM 9757407981 Griffith Capital LLC Yes Real Property Value 1:36 PM 9778561748.028 Andi Judith Morgan No Real Property Value 1:38 PM 9778561748.027 Hillmont Hippo LLC No Real Property Value 1:40 PM 9778561748.039 Andi Judith Morgan No Real Property Value 1:42 PM 9776094394 Walter H.Whitlock Yes Real Property Value 1:53 PM 9881222099 Chapel Hill Equestrian Center No Reinstate Present Use LLC Value 1:53 PM 9881230565 Chapel Hill Equestrian Center No Reinstate Present Use LLC Value 1:57 PM 9841280035 Bryan and Elizabeth Kempter No Untimely Present Use Value Application 2:00 PM 9852224644 1 Elizabeth Turnbull I Yes Real Property Value Docusign Envelope ID:4BCE365B-A04B-45C9-8961-6F57FBB6CAC1 Time By Meeting called to order 1:00 PM Leon Meyers Meeting adjourned 2:35 PM Leon Meyers Related meeting notes: • Chad Phillips opened the discussion on registered motor vehicles with information on the Tag and Tax Together system in which the NCDMV became the Collection Authority for Registered Motor Vehicles in 2013. The County Assessor still holds the responsibility of assessment and taxability of the vehicles. A copy of NCGS 105-330 was provided to the board members via email. This statute establishes a uniform system for listing, appraisal and taxation of registered motor vehicles. • The discussion on providing a copy of the County's evidence to the appellants was revisited. Both benefits and concerns were addressed. Saru Salvi made a motion to have a printed copy of the County's evidence available to the appellant at the time of their Board of Equalization and Review hearing. Richal Vanhook seconded the motion. There were no objections. • The Thursday, June 26, 2025 meeting has been cancelled. Property Identification: Property Owner Ton a Miltier Appellant(if different) Property Address 2017 Volkswagen Golf Parcel ID or Abstract 0063101162 Registered Motor Vehicle Statement of Appeal: Request a reduction in value based on the average of a Kelly Blue Book private party value and a JD Power trade in value. Current Assessed Value $13,824 County Opinion $13,824 Time of Hearin 1:00 PM Appellant Opinion $9,627 County Representative Kandice Wright Board Decision $12,000 Evidence submitted by the appellant: • Appellant request a value adjustment based on the average value of Kelly Blue Book private party value of$8429 and JD Power(NADA) average condition trade in value of$10,825. 8429+ 10825= 19254_2= $9627 Evidence submitted by the county representative: Docusign Envelope ID:4BCE365B-A04B-45C9-8961-6F57FBB6CAC1 • Vehicle did not qualify for a high mileage reduction. However,the vehicle value was adjusted from$17,530 to $13,824 based on research of multiple vehicle-pricing guides and various internet dealer sales. • The values quoted and provided by taxpayer are private party and trade in values which are lower than retail values. • Multiple vehicle pricing guide assessed values. • Internet dealer sales for same year,make and model with similar mileage. • Copy of NCGS 105-330.2(b) Motion of the Board Revise value to $12,000 Made the motion Saru Salvi Seconded the motion Leon Meyers Voted For Richal Vanhook Voted Against Property Identification: Property Owner Griffith Capital LLC tAellant(if different) Warren Mitchell Property Address 4.47 acres on Wolf Creekcel ID or Abstract 9757416432 Trail Statement of Appeal: Request a reduction in value due to a recorded plat and the area being proposed Homeowner's Association property. Current Assessed Value $102,700 County Opinion $32,100 Time of Hearin 1:25 PM Appellant Opinion $0 County Representative Roger Gunn Board Decision $32,100 Evidence submitted by the appellant: • The appellant is requesting that the value be reduced to$0 due to a recorded plat and the area being proposed Homeowners Association property. The appellant's evidence includes a recorded deed as of April 23,2025 transferring property to the Wolf Creek Homeowners Association Inc. Evidence submitted by the county representative: • An analysis of the April 23,2025 deed indicates that the only property actually transferred was PIN 9757417397,which is the private road Wolf Creek Trail. As of June 18,2025,the subject property has not been transferred into the homeowners association ownership. • On June 17,2025,the County performed a site visit to the property in which the shape and topography were analyzed, and it was discovered that a non-engraved masonry entrance structure had been erected on the property.After analyzing these factors as well as the overall utility of the property,the County recommends changing the -20%market adjustment for shape and a pipeline easement to -75%to account for the topography and overall utility of the site. This would reduce the value of the subject property to$32,100. Once the property is Docusign Envelope ID:4BCE365B-A04B-45C9-8961-6F57FBB6CAC1 transferred to the homeowners association,the value would be reduced to $1 in the following year. • Photograph of Subject • Current Property Record Card of Subject • Location Map of Subject • Plat Map of Subject • Proposed Property Record Card of Subject Motion of the Board Accept the Coun 's revised value of$32,100 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Griffith Capital LLC Appellant(if different) Warren Mitchell Property Address 4.86 acres on Wolf Creek Parcel ID or Abstract 9757407981 Trail Statement of Appeal: Request a reduction in value due to a recorded plat and the area being proposed Homeowner's Association property. Current Assessed Value $79,900 County Opinion $20,000 Time of Hearin 1:25 PM Appellant Opinion $0 County Representative Roger Gunn Board Decision $20,000 Evidence submitted by the appellant: • The appellant is requesting that the value be reduced to$0 due to a recorded plat and the area being proposed Homeowners Association property. The appellant's evidence includes a recorded deed as of April 23,2025 transferring property to the Wolf Creek Homeowners Association Inc. Evidence submitted by the county representative: • An analysis of the April 23,2025 deed indicates that the only property actually transferred was PIN 9757417397,which is the private road Wolf Creek Trail. As of June 18,2025,the subject property has not been transferred into the homeowners association ownership. • On June 17,2025,the County performed a site visit to the property in which the shape and topography were analyzed, and it was discovered that a non-engraved masonry entrance structure had been erected on the property.After analyzing these factors as well as the overall utility of the property,the County recommends changing the -40%market adjustment for shape,pipeline easement,and stream buffer to -85%to also account for the topography and overall utility of the site. This would reduce the value of the subject property to$20,000. Once Docusign Envelope ID:4BCE365B-A04B-45C9-8961-6F57FBB6CAC1 the property is transferred to the homeowners association,the value would be reduced to $1 in the following year. • Photograph of Subject • Current Property Record Card of Subject • Location Map of Subject • Plat Map of Subject • Proposed Property Record Card of Subject Motion of the Board Accept the Coun 's revised value of$20,000 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: Property Owner Andi Judith Morgan Appellant if different Property Address 124 Fidelity Street,Unit Parcel ID or Abstract 9778561748.028 18 Statement of Appeal: Request a reduction in value based on the condition of the unit. Current Assessed Value $126,100 County Opinion $97,000 Time of Hearin 1:36 PM Appellant Opinion $100,000 County Representative Cyle Anderson I Board Decision $97,000 Evidence submitted by the appellant: • The appellant states that the overall condition of this unit makes it inferior to most condos in this building. The appellant adds that this unit has dated finishes throughout as well as old glass fuses. This unit is also in need of both bathroom and kitchen upgrades to become as nice as other units in this building. The appellant provided a detailed breakdown of these condition issues and also provided interior photos as supporting documentation. Please refer to the notes and photos for unit 18. Evidence submitted by the county representative: • The subject property is located at 124 Fidelity Street,Unit 18, in the Hillmont Condominium project in Carrboro. The County recently visited these condominiums for exterior observation and photos. The appellant's supporting documentation was thoroughly reviewed. These documents and photos reveal a unit with few interior updates. The County also performed a sales analysis of comparable units that have recently sold in the subject's condominium project. • To compensate for the lack of upgrades,the subject's effective year built was reduced to to 1975 and the condition was changed to fair. These changes resulted in a reduction of the assessed value. The County recommends reducing the assessed value of the subject property from$126,100 to$97,000. Docusign Envelope ID:4BCE365B-A04B-45C9-8961-6F57FBB6CAC1 • Aerial Photo • Hillmont Condos Sign Photo • Hillmont Condos Community Pool Photo • Front and Rear Photo of Subject • Current Property Record Card of Subject • Proposed Property Record Card of Subject Motion of the Board Accept the Coun 's revised value of$97,000 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property OwnertHillmont Hippo LLC A ellant(if different) Judith Morgan Property Addre4 Fidelity Street,Unit Parcel ID or Abstract 9778561748.027 Statement of Appeal: Request a reduction in value based on the condition of the unit. Current Assessed Value $126,100 County Opinion $92,200 Time of Hearin 1:38 PM Appellant Opinion $90,000 County Representative C le Anderson Board Decision $92,200 Evidence submitted by the appellant: • The appellant states that the overall condition of this unit makes it inferior to most condos in this building. The appellant states that this unit#17,is the in the worst shape in terms of condition of the three units that have been appealed today. The appellant adds that this unit has dated finishes throughout as well as old glass fuses. This unit is also in need of both bathroom and kitchen upgrades to become as nice as other units in this building. The appellant provided a detailed breakdown of these condition issues and also provided interior photos as supporting documentation. Please refer to the notes and photos for unit 17. Evidence submitted by the county representative: • The subject property is located at 124 Fidelity Street,Unit 17, in the Hillmont Condominium project in Carrboro. The County recently visited these condominiums for exterior observation and photos. The appellant's supporting documentation was thoroughly reviewed. These documents and photos reveal a unit with few interior updates. The County also performed a sales analysis of comparable units that have recently sold in the subject's condominium project. • To compensate for the lack of upgrades,the subject's effective year built was reduced to 1970 and the condition was changed to fair. These changes resulted in a reduction of the assessed value. The County recommends reducing the assessed value of the subject property from $126,100 to $92,200. Docusign Envelope ID:4BCE365B-A04B-45C9-8961-6F57FBB6CAC1 • Aerial Photo • Hillmont Condos Sign Photo • Hillmont Condos Community Pool Photo • Front and Rear Photo of Subject • Current Property Record Card of Subject • Proposed Property Record Card of Subject Motion of the Board Accept the Coun 's revised value of$92,200 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Andi Judith Morgan Appellant(if different) Property Address 124 Fidelity Street,Unit Parcel ID or Abstract 9778561748.039 21 Statement of Appeal: Request a reduction in value based on the condition of the unit. Current Assessed Value $126,100 County Opinion $116,400 Time of Hearin 1:40 PM Appellant Opinion $105,000 County Representative C le Anderson Board Decision $116,400 Evidence submitted by the appellant: • The appellant states that the overall condition of this unit makes it inferior to most condos in this building. The appellant states that this unit#21,is the in the best shape in terms of condition of the three units that have been appealed today. The appellant adds that this unit has dated finishes throughout. This unit is also in need of both bathroom and kitchen upgrades to become as nice as other units in this building. The appellant provided a detailed breakdown of these condition issues and also provided interior photos as supporting documentation. Please refer to the notes and photos for unit 21. Evidence submitted by the county representative: • The subject property is located at 124 Fidelity Street,Unit 21, in the Hillmont Condominium project in Carrboro. The County recently visited these condominiums for exterior observation and photos. The appellant's supporting documentation was thoroughly reviewed. These documents and photos reveal a unit with few interior updates. The County also performed a sales analysis of comparable units that have recently sold in the subject's condominium project. This sales analysis includes the sale of the subject. This unit sold in 2022 for$90,000. However,this sale was one of three other units that were offered as part of an estate sale. Therefore,when considering the value for this unit,that sale received less consideration. This recommendation is based primarily on the unit's condition at the time of sale. Docusign Envelope ID:4BCE365B-A04B-45C9-8961-6F57FBB6CAC1 • To compensate for the lack of upgrades,the subject's effective year built was reduced to 1985. These changes resulted in a reduction of the assessed value. The County recommends reducing the assessed value of the subject property from$126,100 to $116,400. • Aerial Photo • Hillmont Condos Sign Photo • Hillmont Condos Community Pool Photo • Front and Rear Photo of Subject • Current Property Record Card of Subject • Proposed Property Record Card of Subject Motion of the Board Accept the Coun 's revised value of$116,400 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: Property Owner Walter H.Whitlock Appellant if different Property Address 510 Rid eview Lane Parcel ID or Abstract 19776094394 Statement of Appeal: Request a reduction in value based on foundation issues and water lines that need replacement. Current Assessed Value $830,000 County Opinion $781,000 Time of Hearin 1:42 PM Appellant Opinion $780,000 County Representative Louise Benson- Board Decision $781,000 Lochner Evidence submitted by the appellant: • Foundation cracks are present due to settlement and polybutylene water lines will need to be removed and replaced. Evidence submitted by the county representative: • On May 20,2025 a site visit was conducted. The taxpayer allowed the appraiser access to the basement to observe the foundation cracks and polybutylene water lines. These items are in existence per the taxpayer pictures provided and the pictures taken while on site. While these components have not failed,they are considered to be of lower quality construction materials that have the ability to affect the overall market value of the home due to repair/replacement being required eventually. For this reason,the current effective year built of 2005 should be reduced to the actual year built of 1993. This change would reduce the current value of the property from$830,000 to$781,000. • Current Property Record Card of Subject • Photos of exterior of home,basement cracks,water pipes Docusign Envelope ID:4BCE365B-A04B-45C9-8961-6F57FBB6CAC1 • Proposed Property Record Card of Subject • GIS Aerial Map Motion of the Board Accept the Coun 's revised value of$781,000 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Chapel Hill Equestrian Appellant(if different) Khawaia Wasiuddin Center LLC Property Address 6680 Lewis Road Parcel ID or Abstract 9881222099 Statement of Appeal: Request to reverse the removal of Present Use Value for the two parcels 9881230565 and 9881222099 now in compliance as of June 6,2025. Current Assessed Value N/A County Opinion Reinstate Present Use Value Time of Hearin 1:53 PM Appellant Opinion Reinstate Present Use Value County Representative Dana Hall Board Decision Reinstate Present Use Value Evidence submitted by the appellant: • I wish to file an appeal for the removal of my parcels from the Present Use Value Program. As of June 6,2025 both parcels match ownership. Evidence submitted by the county representative: • June 5,2023: Mr. Wasiuddin purchased two PUV parcels, 9881230565 (13.62-acre established horse farm) and 9881222099 (9-acre wooded land),from Old Field Creek,LLC. • September 13,2023: The approval for continued use was granted for the subject properties (parcel 9881230565 and 9881222099) for agriculture and forestry purposes. • November 19, 2024: I mailed an updated application request after the ownership change of parcel 9881230565 from Khawaja Adnan Wasiuddin to Chapel Hill Equestrian Center LLC. • April 16,2025: Due to no response or updated application,both parcels were removed from the PUV program for not submitting the required updated application within 60 days of ownership change. • May 14,2025: Mr. Wasiuddin contacted me regarding the deferred rollback bills and was made aware of the need for an updated application reflecting the new LLC ownership and that both parcels need to have the same ownership for eligibility. • June 10,2025: Mr. Wasiuddin submitted deed documentation showing both parcels are now under the ownership of Chapel Hill Equestrian Center LLC (as of June 6,2025)and completed the continued use application for the new LLC ownership. • Written Appeal Notice/Good Cause Letter 0 AV-5 Application Docusign Envelope ID:4BCE365B-A04B-45C9-8961-6F57FBB6CAC1 • Attending Farmer's Income Statement • Deed Information 6/6/2025 • Removal Letter and Deferred Bills(4/16/2025) • Request for updated application Letter(11/19/2024) • Continued Use Approval Letter(9/13/2023) • GIS Map and Pictures Motion of the Board Reinstate Present Use Value Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Chapel Hill Equestrian Appellant(if different) Khawaia Wasiuddin Center LLC Property Address 6680 Lewis Road Parcel ID or Abstract 9881230565 Statement of Appeal: Request to reverse the removal of Present Use Value for the two parcels 9881230565 and 9881222099 now in compliance as of June 6,2025. Current Assessed Value N/A County Opinion Reinstate Present Use Value Time of Hearin 1:53 PM Appellant Opinion Reinstate Present Use Value County Representative Dana Hall Board Decision Reinstate Present Use Value Evidence submitted by the appellant: • 1 wish to file an appeal for the removal of my parcels from the Present Use Value Program.As of June 6,2025 both parcels match ownership. Evidence submitted by the county representative: • June 5,2023: Mr. Wasiuddin purchased two PUV parcels, 9881230565 (13.62-acre established horse farm) and 9881222099 (9-acre wooded land),from Old Field Creek,LLC. • September 13,2023: The approval for continued use was granted for the subject properties (parcel 9881230565 and 9881222099) for agriculture and forestry purposes. • November 19,2024: I mailed an updated application request after the ownership change of parcel 9881230565 from Khawaja Adnan Wasiuddin to Chapel Hill Equestrian Center LLC. • April 16,2025: Due to no response or updated application,both parcels were removed from the PUV program for not submitting the required updated application within 60 days of ownership change. • May 14,2025: Mr. Wasiuddin contacted me regarding the deferred rollback bills and was made aware of the need for an updated application reflecting the new LLC ownership and that both parcels need to have the same ownership for eligibility. Docusign Envelope ID:4BCE365B-A04B-45C9-8961-6F57FBB6CAC1 • June 10,2025: Mr. Wasiuddin submitted deed documentation showing both parcels are now under the ownership of Chapel Hill Equestrian Center LLC (as of June 6,2025)and completed the continued use application for the new LLC ownership. • Written Appeal Notice/Good Cause Letter • AV-5 Application • Attending Farmer's Income Statement • Deed Information 6/6/2025 • Removal Letter and Deferred Bills(4/16/2025) • Request for updated application Letter(I 1/19/2024) • Continued Use Approval Letter(9/13/2023) • GIS Map and Pictures Motion of the Board Reinstate Present Use Value Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: Property Owner Bryan and Elizabeth Appellant(if different) Kem ter Property Address 24.5 acres on Bradshaw Parcel H)or Abstract 9841280035 Quarry Road Statement of Appeal: Request the acceptance of the untimely filed PUV application submitted on May 6, 2025 for the assessor to apply the enrollment for 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: • Unaware of the January listing period ending on 1/31/2025. Evidence submitted by the county representative: • The subject property is located on Bradshaw Quarry Road in Efland. The nature of the appeal is the untimely filing of a Present Use Value application submitted on May 6,2025. • On May 6,2025 Bryan and Elizabeth Kempter 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:4BCE365B-A04B-45C9-8961-6F57FBB6CAC1 • 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 Form • AV-5 Application • Schedule F Tax Returns • GIS Map/Google Earth Map • Photographs of Subject Property Motion of the Board Accept untimely application for Present Use Value Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Propertv Identification: Property Owner Elizabeth Turnbull Appellant(if different) Property Address 4740 Orange Grove Road Parcel ID or Abstract 9852224644 Statement of Appeal: Request a reduction in value based on the condition of the home and incorrect data listed on the current property record card. Current Assessed Value $600,600 County Opinion $532,000 Time of Hearin 2:00 PM Appellant Opinion $400,000 County Representative Heidi Whetzel Board Decision $532,000 Evidence submitted by the appellant: • The home is in need of painting. The deck and exterior stairs need repair. Significant portions of the grounds have become overgrown and would need clearing to be useful or passable. • The data states a metal roof, combo HVAC, and a fireplace. We do not have a fireplace. We have an asphalt shingle roof. We have an electric HVAC. We do not have natural gas nor propane at our home. The basement floods. • 1 acre of the land is protected by watershed. Evidence submitted by the county representative: • Subject property is located at 4740 Orange Grove Road in Hillsborough. The appellant's opinion of value is $400,000. The current assessed value is $600,600. • A site visit was conducted on 5/28/2025. It was determined that the home does not have a fireplace,the roof is shingle, and the property is equipped with an electric HVAC system. The overall condition of the home was average. Docusign Envelope ID:4BCE365B-A04B-45C9-8961-6F57FBB6CAC1 • The appellant provided photos showing previous flooding in the unfinished basement,which they stated occurs frequently.Additionally, a storage building in fair condition was observed on the property. • Photographs of Subject Property • Insurance Claim • GIS Aerial • Current Property Record Card of Subject • Proposed Property Record Card of Subject Motion of the Board Accept the Coun 's revised value of$532,000 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Chair of the U44Signed by: Leon Meyers 6/27/2025 Recording Secre ocuSignedyby:�o',, Jennifer Rigsbee �'"' 'eS�� 6/27/2025