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HomeMy WebLinkAbout2025_06_25 BOER Minutes Docusign Envelope ID:5999C033-1430-4969-A880-AA08E7077BE9 MINUTES Orange County Board of Equalization and Review Meeting held on June 25, 2025 Board Members in attendance: Chair of the Board Leon Meyers Yes Regular Member Saru Salvi No 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 Yes 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 Cyle Anderson Appraiser Bill Hiltbold Appraiser Jimmy Milliken Appraiser Heidi Whetzel Temporary Appraiser Assistant Rob Teachout Temporary Tax Clerk Tionne Dixon Meeting Schedule: Time PIN or Abstract Appellant Appeared Appeal Type 1:00 PM 9892423445 David Michael Davis,Trustee No Real Property Value 1:08 PM 9788594441 Catherine L.Williams No Real Property Value 1:16 PM 9875234005 Coleen W. Shambley No Real Property Value 1:21 PM 9788246792 Bryan C. Kempter Yes Real Property Value 1:47 PM 9880021944 Amol Bapat Yes Real Property Value 1:57 PM 9779298676 David L. Wilson No Real Property Value 2:01 PM 9870435843 Gwendolyn Anderson No Real Property Value 2:05 PM 9890383789 Richard L.Smith No Real Property Value 2:12 PM 9870969760 Jeffrey T. Becker No Real Property Value 2:15 PM 9779600201 Allis K. Rodelli No Real Property Value Time By Meeting called to order 1:00 PM Leon Meyers Meeting adjourned 2:22 PM Leon Meyers Docusign Envelope ID:5999C033-1430-4969-A880-AA08E7077BE9 Related meeting notes: • There are no meetings scheduled for the week of June 30—July 4, 2025. • The meeting on July 10, 2025 is scheduled to start at 2:30 PM. Property Identification: Property Owner David Michael Davis, Appellant(if different) Trustee Property Address I 537 Narrow Lane I Parcel ID or Abstract 9892423445 Statement of Appeal: Request a reduction in value based on the age of the home. Current Assessed Value $311,700 County Opinion $318,700 Time of Hearin 1:00 PM Appellant Opinion $200,000 County Representative Bill Hiltbold Board Decision $318,700 Evidence submitted by the appellant: • The house was built in 1928 and has 7 ft. ceilings. Evidence submitted by the county representative: • There is no deck on the back of the house, it is an open porch 7 x 30 feet long. Ten percent economic depreciation had been applied for the ceiling height with a previous appeal. The effective year built was adjusted to 1970 to devalue for the failing foundation. • 5 outbuildings were discovered behind the house that were not on tax records. This added $10,000 to the value of the property for a net increase of$7000. • Photographs of Subject Property • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Correspondence Motion of the Board Accept the Coun 's revised value of$318,700 Made the motion Richal Vanhook Seconded the motion Shannon Julian Voted For Leon Meyers Voted Against Property Identification: Property Owner I Catherine L. Williams Appellant(if different) Property Address 3 Mint Springs Lane I Parcel ID or Abstract 19788594441 Docusign Envelope ID:5999C033-1430-4969-A880-AA08E7077BE9 Statement of Appeal: Request a reduction in value based on incorrect data listed on the current property record card. Current Assessed Value $1,308,200 County Opinion $1,306,900 Time of Hearin 1:08 PM Appellant Opinion Not Provided County Representative Bill Hiltbold Board Decision $1,306,900 Evidence submitted by the appellant: • The basement of building 1 is sketched incorrectly and the square footage of building 2 is 540 square feet and built in 1990. Evidence submitted by the county representative: • Building 2 is presently sketched at 540 finished square feet and we have the year built as 1990. Please see before card 2, second page. The building totals row is directly above the parcel totals row and can be confusing at a glance. • Please see the before sketch and compare it to the basement plan. During a site visit the outside dimensions were measured and are shown in red on the basement plan. Parts of the basement have low ceilings and should not be counted as living area(see the basement photos). The plans list the basement as having 989 square feet of finished area. I deleted the interior walls of the basement,corrected the width to 28 ft. and labeled the entire area as 60%finished and 40% unfinished. Total finished area now calculates to 3132 sq. ft. for building 1 which is 70 sq. ft. less than shown on the plans and within the acceptable range of 5%difference. • Photographs of Subject • Before sketch • Basement plan • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Correspondence Motion of the Board Accept the Coun 's revised value of$1,306,900 Made the motion Shannon Julian Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Coleen W.Shambley Appellant(if different) Property Address 600 Joyce Road I Parcel H)or Abstract 19875234005 Statement of Appeal: Request a reduction in value based on the 1984 purchase price and 2024 tax value. Current Assessed Value 1 $97,100 County Opinion $97,100 Docusign Envelope ID:5999C033-1430-4969-A880-AA08E7077BE9 Time of Hearin 1:16 PM Appellant Opinion $40,000 to $45,000 County Representative Cyle Anderson Board Decision 1 $97,100 Evidence submitted by the appellant: • The appellant states that the property was purchased in 1984 for$15,000 while the 2024 tax value was $36,400. The appellant notes that the property value increased$60,700 in 2025 for this vacant lot. Evidence submitted by the county representative: • The subject property is a vacant lot located at 600 Joyce Road in Hillsborough. The appellant has an opinion of value of$40,000 to$45,000 but only submitted a 1984 purchase price and last year's tax value as supporting documentation. The County contends that there is not enough supporting documentation to justify a revision of the current assessment. • The County performed a sales analysis using two vacant land sales in the subject's area. There were no vacant land sales in the subject's neighborhood code,4624. There were two vacant land sales in a nearby neighborhood code,4007, and these were used in the analysis of vacant land sales.Neighborhood 4007 is closer to town and superior to the subject which resulted in higher sales prices. • After review,the County recommends no change to the current assessed value of$97,100. • GIS Aerial • Current Property Record Card of Subject • Sales Analysis • Neighborhood 4624 Aerial Photo • Neighborhood 4007 Aerial Photo Motion of the Board Accept the Coun 's recommendation of no change in value Made the motion Richal Vanhook Seconded the motion Shannon Julian Voted For Leon Meyers Voted Against Property Identification: Property Owner Bryan C. Kempter Appellant(if different) Property Address 1307 McCauley Street Parcel ID or Abstract 9788246792 Statement of Appeal: Request a reduction in value based on the awkward floor plan and condition of the condominium in addition to the Chapel Hill ordinance that places limits on the number of renters allowed. Current Assessed Value $1,130,000 County Opinion $1,004,000 Time of Hearin 1:21 PM Appellant Opinion $575,000 County Representative Bill Hiltbold Board Decision $859,900 Docusign Envelope ID:5999C033-1430-4969-A880-AA08E7077BE9 Evidence submitted by the appellant: • This property is a condominium not a detached house. The wall common with the other dwelling unit is uneven. The third story bath is over the neighbors second story bedroom. The code limits renters to 4 persons not in a family. Parking is limited. The building has single pane windows, almost no insulation and the deck is rotted. • The appellant offered the property for$575,000 but was unable to find a buyer. Evidence submitted by the county representative: • This building is the back half of an old house on McCauley street in Chapel Hill. The property line runs through the building at the wall connecting the front unit to this one. Built in 1926, it is 3 stories counting a finished attic. Tax records the building type as "Designed to Rent Single Family Residence". • As we see in the photo the building has had little maintenance in years. The exterior has suffered years of water damage by mold as we see by rotting decks and screens coming loose. It's value is its location near the UNC campus, accounting for its 0.25 acres to be valued at $500,000. • Add 20%functional physical depreciation. • Photographs of Subject Property • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Correspondence Motion of the Board Accept the County's recommendation in addition to reclassifying the building type to"Single Family Residence"resulting in a revised value of $859,900 Made the motion Shannon Julian Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Amol Bapat Appellant(if different) Property Address 300 Laurens Way Parcel ID or Abstract 19880021944 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $597,200 County Opinion $589,100 Time of Hearin 1:47 PM Appellant Opinion $498,363 County Representative Bill Hiltbold Board Decision $589,100 Evidence submitted by the appellant: • The HVAC equipment is over 20 years old see the replacement estimate of$9,600. The deck and front stair rails are weathered please see the photos and$13,220 replacement estimate. Docusign Envelope ID:5999C033-1430-4969-A880-AA08E7077BE9 Interior floorboards are warped, cracked and loose, see photos. Window seals are missing and replacing the windows is a significant cost. • The homeowners insurance policy now lists the home's replacement cost at$498,363. Evidence submitted by the county representative: • The sketch was corrected to 32 ft deep on the right side,relabeled the area over the garage as US60,removed the non-sketched living quarters and drew the bay window as 3 sided. These changes correct the living area from 2582 to 2551 sf. • In the equity analysis of neighborhood 7457 we see the subject property in the midst of homes with living area 18 sq ft above and 25 sq ft below its size. The subject is currently valued less than these closely comparable properties in both building and total appraised value. • The effective year built was adjusted from 2003 to the year built of 2001 to reflect depreciation. • Photographs of Subject Property • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Correspondence Motion of the Board Accept the Coun 's revised value of$589,100 Made the motion Richal Vanhook Seconded the motion Shannon Julian Voted For Leon Meyers Voted Against Property Identification: Property Owner David L.Wilson Appellant(if different) Property Address 204 West Winmore Parcel H)or Abstract 9779298676 Avenue Statement of Appeal: Request a reduction in value based on incorrect data listed on the current property record card. Current Assessed Value $681,000 County Opinion $678,600 Time of Hearin 1:57 PM Appellant Opinion $665,000 County Representative Heidi Whetzel Board Decision $678,600 Evidence submitted by the appellant: • Bathroom count is incorrect. County has 3 listed and there are only 2 full baths and 1 half bath. Evidence submitted by the county representative: • The subject property is located at 204 West Winmore Ave. A site visit was conducted on 6/4/2025. Homeowner was not present at the property. I left a hang tag asking for them to call Docusign Envelope ID:5999C033-1430-4969-A880-AA08E7077BE9 me. After receiving no response,the only change recommended for the property is the correction of the bath count. • Photograph of Subject Property • Current Property Record Card of Subject • Proposed Property Record Card of Subject • GIS Aerial Motion of the Board Accept the Coun 's revised value of$678,600 Made the motion Richal Vanhook Seconded the motion Shannon Julian Voted For Leon Meyers Voted Against Property Identification: Property Owner I Gwendolyn Anderson Appellant(if different) Property Address 7915 Rogers Road Parcel ID or Abstract 19870435843 Statement of Appeal: Request a reduction in value based on 2024 tax value. Current Assessed Value $185,300 County Opinion $164,700 Time of Hearin 2:01 PM Appellant Opinion $50,000 County Representative Jimmy Milliken Board Decision $164,700 Evidence submitted by the appellant: • Appellant is requesting the previous tax value of$50,000 Evidence submitted by the county representative: • Subject property is vacant land and has been assigned a value of$185,300. The property is located off Rogers Road and is behind 7907/7917 Rogers Rd. and can only be accessed through the easement on 7917 Rogers Rd. • The County recommends increasing the easement adjustment from-10%to -20%due to the approximately 100 yard distance from Rogers Rd. • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Aerial Map • Photograph of Subject Property Motion of the Board Accept the Coun 's revised value of$164,700 Made the motion Shannon Julian Seconded the motion Richal Vanhook Voted For Leon Meyers Docusign Envelope ID:5999C033-1430-4969-A880-AA08E7077BE9 Voted Against Property Identification: Property Owner Richard L. Smith Appellant(if different) Property Address 4314 Oak Hill Road Parcel ID or Abstract 19890383789 Statement of Appeal: Request a reduction in value based on the value of neighboring property and poor soil quality. Current Assessed Value $739,600 County Opinion $658,700 Time of Hearin 2:05 PM Appellant Opinion $500,000 County Representative Kelly Wells Board Decision $658,700 Evidence submitted by the appellant: • We don't understand how you have reached the "land"portion of the valuation. Our property is 2.41 acres,the land is valued at$522,400,which is$216,763/acre. However, for the property at 6 Sweetbriar Lane,which is adjacent to ours(we share about 100 feet of common border), the land is valued at$300,000 for 2.59 acres,which is$115,830 per acre -a difference of over $100,000 per acre! It seems to be generally that there is considerable variation in the $$/acre assessment of land in our neighborhood.Nor do we think this discrepancy is due to the quality of our land-in fact we had an inspection by Orange County some years ago but were denied permission to build a 4-bedroom extension because of poor soil quality. It seems to us that valuations for Oak Hill Road have been inflated by(a)two newly built houses that have added overall value to the neighborhood, (b)several other homes have changed hands recently or undergone major improvements which again increase the average value of homes in our neighborhood,but we have not made any significant improvements to our home.We acknowledge that properties with large lots have increased in value overall,but it is hard for us to believe that we could get more than$500,000 if we were to put it on the open market now. Evidence submitted by the county representative: • The subject property is a single family,frame home with 1,746 sf,built in 1975 on 2.41 acres of land in Chapel Hill. • The property behind the subject parcel belongs to a different neighborhood. It is in a subdivision and land is lot priced with HOA restrictions and dues. • The County recommends adding a-10% adjustment to the land for poor soil quality inhibiting expansion,reducing the grade of the home from B-05 to C+10 and correcting the storage building with measurements and removing the override unit price to allow it to depreciate. • These changes would result in the reduction in assessed value from$739,600 to $658,700. • GIS Map • Neighborhood Map • Photographs of Subject Property • Current Property Record Card of Subject • Proposed Property Record Card of Subject Docusign Envelope ID:5999C033-1430-4969-A880-AA08E7077BE9 Motion of the Board Accept the Coun 's revised value of$658,700 Made the motion Richal Vanhook Seconded the motion Shannon Julian Voted For Leon Meyers Voted Against Property Identification: Property Owner Jeffrey T. Becker Appellant(if different) Property Address 102 Livingston Place Parcel ID or Abstract 9870969760 Statement of Appeal: Request a reduction in value based on the average annual increase in home prices during the 2021-2024 time period. Current Assessed Value $937,600 County Opinion $937,600 Time of Hearin 2:12 PM Appellant Opinion $735,000 County Representative Roger Gunn Board Decision $937,600 Evidence submitted by the appellant: • The data used to calculate the increase in fair market value must be incorrect based on the extraordinary jump in value since the 2021 revaluation, considering market conditions over those time periods are similar. The property was assessed in 2021 for$628,300, a 4.8% increase over 2017. The most recent assessment is $937,600, a 49%increase. During the period 2017-2021 the average annual increase in home price was 8.55%. During the period 2021-2024 that increase was 8.6%. Both of these include a Covid related surge,netting out a "seasonal" type discrepancy. For the last assessment,the annual value increase of the home was set to—1.1%. Recognizing the changed real estate market, an annual increase of 4%is more logical. In 2024 home price growth has slowed significantly,though the final data are not yet published to validate this. 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 supportable evidence was presented by the appellant to prove the current valuation is incorrect. • Photograph of Subject • Property Record Card of Subject • Location Map of Subject • Larkspur Sales • Sales Analysis • Equity Analysis Motion of the Board Accept the Coun 's recommendation of no change in value Made the motion Shannon Julian Docusign Envelope ID:5999C033-1430-4969-A880-AA08E7077BE9 Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Allis K. Rodelli Appellant(if different) Property Address 205 Weathervane Drive Parcel ID or Abstract ' 9779600201 Statement of Appeal: Request a reduction in value based on recent value estimates from various real estate listing sites. Current Assessed Value $769,000 County Opinion $761,000 Time of Hearin 2:15 PM Appellant Opinion $550,000 County Representative Roger Gunn Board Decision $761,000 Evidence submitted by the appellant: • Per the appellant's appeal, "While the March 18,2025 (notice mail date)valuation is reflected as $769,000,the attached June 7, 2025 estimated values from realtor.com,Redfin.com and longandfoster.com range between$683k- $709,925." • Also,houses that have recently sold in our neighborhood(-49 homes)all had undergone significant renovation during the ownership period of the seller.We have owned our home since 2008 and since have undertaken no improvements beyond maintenance and repair. Evidence submitted by the county representative: • The subject is one of 49 homes in The Cedars subdivision in Carrboro,was constructed in 2002 and contains 2,020 square feet. The homes in this neighborhood were constructed between 1999 and 2003 and have effective year built from 2006-2014 with most, like the subject, having an effective year built of 2009. Given the subject has had little remodeling,the County recommends lowering its effective year built to 2006. • Sales in The Cedars since 2021, as well as sales and equity analyses were provided. There were only two relevant sales from 2024, an insufficient amount to establish an applicable value per square foot from the sales. An equity analysis does show that the proposed valuation would be in line with similar sized properties. • Photograph of Subject • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Location Map of Subject • The Cedars Sales • Sales Analysis • Equity Analysis Motion of the Board Accept the Coun 's revised value of$761,000 Made the motion Shannon Julian Docusign Envelope ID:5999C033-1430-4969-A880-AA08E7077BE9 Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Chair of the"A*Signed by: Leon Meyers 6/30/2025 Recording Secre JOAeuSigned by: Jennifer Rigsbee Esz� 6/30/202 5