HomeMy WebLinkAbout2025_07_09 BOER Minutes Docusign Envelope ID:73800ED4-8534-47B7-912C-2015FEDEFDBO
MINUTES
Orange County Board of Equalization and Review
Meeting held on July 9, 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 Louise Benson-Lochner
Appraiser Heidi Whetzel
Staff Attorney Morgan Pierce
Meeting Schedule:
Time PIN or Abstract Appellant Appeared Appeal Type
1:00 PM 9865846191 Jeannette M.Vega Yes Louise Benson-Lochner
1:21 PM 9873430928 Mary Rizkalla No Kelly Wells
1:24 PM 9779160847 John Gallemore No Kelly Wells
1:27 PM 9863857515 Paul Werner No Louise Benson-Lochner
1:32 PM 9758150111 Sedelia Campbell No Heidi Whetzel
1:34 PM 9758050035 Sedelia Campbell No Heidi Whetzel
1:36 PM 9748512310 Judy Tripp No Heidi Whetzel
1:38 PM 9857746973 Melissa L. Booth No Roger Gunn
1:43 PM 9870917537 Junli Zhao Yes Kelly Wells
1:55 PM 9788164814.022 NKB Properties LLC No Roger Gunn
1:58 PM 9788164814.025 NKB Properties LLC No Roger Gunn
2:01 PM 9788164814.026 NKB Properties LLC No Roger Gunn
Time By
Meeting called to order 1:00 PM Leon Meyers
Meeting adjourned 2:08 PM Leon Meyers
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Related meeting notes:
• Morgan Pierce informed the Board and staff members that she has resigned from her position
as Staff Attorney for Orange County due to a new job opportunity elsewhere. Martha Bordogna
will be filling in when available until the position is filled.
Property Identification:
Property Owner Jeannette M.Vega Appellant(if different)
Property Address 705 NC 86 N Parcel ID or Abstract 19865846191
Statement of Appeal: Request a reduction in value based on the condition of the home.
Current Assessed Value $248,400 County Opinion $245,000
Time of Hearin 1:00 PM Appellant Opinion $175,000
County Representative Louise Benson- Board Decision $212,600
Lochner
Evidence submitted by the appellant:
• The foundation needs to be stabilized. It is currently sagging on one end of the home, and the
windows all need replacing. Quotes for this work are currently running close to 75K(3 quotes
attached as evidence).
• At the hearing,the appellant submitted an estimate for roofing repairs.
Evidence submitted by the county representative:
• The appraiser met with the taxpayer at the site on June 13,2025.
• The home was measured, and the county sketch of the home is slightly incorrect. This would
cause an increase in value.
• The yard items were measured and reviewed. The carport had not been noted in the county
records and has been added. An aerial view shows the carport was in existence in 2010. This
would cause an increase in value.
• The fireplace is inoperable; omission of the fireplace will cause a decrease in value.
• Due to the reports the taxpayer supplied and physical inspection of the crawlspace, roof, and
windows, deferred maintenance exists on the home. The condition of'Average' should be
changed to 'Fair'which will result in a reduction in value. The actual year built of the home is
1937.An effective year built of 1987 is appropriate in this appraiser's opinion.
• Current Property Record Card of Subject
• Proposed Property Record Card of Subject
• Photographs of exterior of home and yard items
• GIS Aerial
Motion of the Board Accept the County's revised value of$245,000 with an additional 20%
physical depreciation adjustment(to be calculated by appraiser).
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After the additional adjustment was applied,the revised value is $212,600.
Made the motion Saru Salvi
Seconded the motion Richal Vanhook
Voted For Leon Meyers
Voted Against
Property Identification:
Property Owner Mary Rizkalla Appellant(if different)
Property Address 446 Great Eno Path I Parcel ID or Abstract 19873430928
Statement of Appeal: Request a reduction in value based on the decrease of recent sale prices of
townhomes in the neighborhood.
Current Assessed Value $397,300 County Opinion $397,300
Time of Hearin 1:21 PM Appellant Opinion $350,000
County Representative Kelly Wells Board Decision $397,300
Evidence submitted by the appellant:
• Property on 756 Great Eno Path sold for$370,000 in October 2024. The prices of the
townhomes in my neighborhood that are currently for sale are decreasing by$7,000 to$12,000
reduction from the original asking price.
Evidence submitted by the county representative:
• The subject property is a townhome with 1,696 square feet, 3 bedrooms,2 1/2 baths in
Harmony at Waterstone subdivision in Hillsborough.
• Based on the recent sales of similar units and equity within the subdivision,the County
recommends no change in value.
• Photograph of Subject Property
• GIS map
• Sales and Equity Analysis
• Current Property Record Card of Subject
Motion of the Board Accept the Coun 's recommendation of no change in value
Made the motion Richal Vanhook
Seconded the motion Saru Salvi
Voted For Leon Meyers
Voted Against
Property Identification:
Property Owner I John Gallemore Appellant(if different)
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Property Address 1161 Tramore Drive Parcel ID or Abstract 9779160847
Statement of Appeal: Request a reduction in value based on the location of the subject property, the lack
of needed updates and lower sale prices for neighboring properties.
Current Assessed Value $1,139,100 County Opinion $1,139,100
Time of Hearin 1:24 PM Appellant Opinion $1,050,000
County Representative Kelly Wells Board Decision $1,139,100
Evidence submitted by the appellant:
• This home backs onto a field. This field could be sold at any time and turned into a strip mall.
It is zoned as a multi-use property,meaning that there could be grocery stores, apartments, etc.,
which decreases the value of this land.
• This home,built in 2006/2007, is approaching 2 decades, and no significant updates have been
made. The kitchen is a Tuscan style kitchen, and so is the main bath. This decreases the value
of the home as new buyers are looking for more updated kitchens and bathrooms.
• We purchased our home on April 1, 2022. At the time,the home was listed for 999,999. In
2021 and 2022 real estate was going through a turbulent time. It was very hard to find a home
in Chapel Hill due to COVID. We bid over asking price and were actually the only bidders on
the house.All of the other homes in this neighborhood in recent years have sold for less than a
million dollars.
Evidence submitted by the county representative:
• The subject property is a 4,448 square foot home built in 2006 on.46 acres in Chapel Hill. It
was purchased in April of 2022 for$1,100,000. It is very well maintained and the largest home
that sold in the neighborhood since Jan 1,2021.
• The parcel behind the subject property is currently farmland and is not in use as commercial
property.
• Based on the recent purchase price and more recent sales of similar but inferior homes, the
County recommends no change in value.
• Photographs of the Subject Property
• GIS Map
• Sales Analysis
• Sales listing snippets
• Current Property Record Card of Subject
Motion of the Board Accept the Coun 's recommendation of no change in value
Made the motion Richal Vanhook
Seconded the motion Saru Salvi
Voted For Leon Meyers
Voted Against
Property Identification:
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Property Owner Paul Werner Appellant(if different)
Property Address 2510 Sweet Gum Drive Parcel ID or Abstract 19863857515
Statement of Appeal: Request a reduction in value based on structural and mold issues with the home.
Current Assessed Value $379,200 County Opinion $379,200
Time of Hearin 1:27 PM Appellant Opinion $284,400
County Representative Louise Benson- Board Decision $379,200
Lochner
Evidence submitted by the appellant:
• Home has structural issues which require expensive repairs.
• Home has mold mitigation issues due to water leaks which require expensive repairs.
• Water leaks occurred as a result of defective Polybutylene water supply pipes. These pipes
failed both in the crawlspace and from the water heater located on the second level of the
home. The water leaked in the crawlspace for some time which has created mold issues
requiring remediation.
Evidence submitted by the county representative:
• On July 2,2025, a site visit was performed by this appraiser. The purpose of the inspection
was to confirm the condition of the home as portrayed in the 3 photos provided per the
taxpayer(dated 20231217),along with the photos included in the'Gonzoles Painting Estimate'
(undated estimate). During site visit, Taxpayer stated that the work had been completed and
there was no longer exposed 2x4's from drywall being removed to repair the leaking water
lines. All walls were in finished condition.
• On April 28, 2025,the Taxpayer filed an informal appeal concerning the condition of the
home,with an estimated Taxpayer value of$295,000. This resulted in a reduction of the
Effective Year Built of the home to equal the Actual Year Built of 1989(36-years-old). This
effective age would encompass items such as settling,as portrayed by the two appraiser photos
attached showing walls with cracks. These are most likely the result of settlement of the home
as outlined in the Structural report provided from 2017.
• The Taxpayer stated, "Home has mold mitigation issues due to water leaks which require
expensive repairs". Evidence has not been provided to date of current existence of mold.
• Current Property Record Card of Subject
• Photographs of improvements and site
• GIS map
• Contour map
Motion of the Board Accept the Coun 's recommendation of no change in value
Made the motion Saru Salvi
Seconded the motion Richal Vanhook
Voted For Leon Meyers
Voted Against
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Property Identification:
Property Owner Sedelia Campbell Appellant(if different)
Property Address 2110 Carl Durham Road Parcel H)or Abstract 19758150111
Statement of Appeal: Request a reduction in value based on the fact that there is a vacant mobile home
on the property and that a portion of the property has flooding issues.
Current Assessed Value $89,900 County Opinion $79,200
Time of Hearin 1:32 PM Appellant Opinion $70,000
County Representative Heidi Whetzel Board Decision $79,200
Evidence submitted by the appellant:
• Trailer on property has been vacant for over 20 years and used for storage. The back of the lot
floods and there is a stream with buffers.
Evidence submitted by the county representative:
• The subject property is located at 2110 Carl Durham Rd in Chapel Hill. A site visit was
conducted on 6/20/2025. The mobile home located on the property was uninhabited at the time
of inspection. The metal shed was in poor condition, and a stream bordered the rear of the
parcel. Upon checking with the Personal Property Division,it was confirmed that the mobile
home is assessed at a value of$500,which is the standard minimum value applied to single-
wide mobile homes in extremely poor condition that are still present on the property.
• After review,the County recommends the following changes:
o Changing the grade on the 1Ox10 shed from a C grade to D
o Changing the condition of the 1Ox10 shed from Average to Poor
o Adding a-10% adjustment to the land for topography
• Photographs 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$79,200
Made the motion Saru Salvi
Seconded the motion Richal Vanhook
Voted For Leon Meyers
Voted Against
Property Identification:
Property Owner Sedelia Campbell Appellant(if different)
Property Address 2106 Carl Durham Road Parcel H)or Abstract 9758050035
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Statement of Appeal: Request a reduction in value based on the condition of the home and the fact that
the property does not have road frontage.
Current Assessed Value $360,300 County Opinion $360,300
Time of Hearin 1:34 PM Appellant Opinion $300,000
County Representative Heidi Whetzel Board Decision $360,300
Evidence submitted by the appellant:
• No road frontage, deck is in bad shape,and no renovations have been done.
Evidence submitted by the county representative:
• The subject property is located at 2106 Carl Durham Rd in Chapel Hill. A site visit was
conducted on 6/20/2025. The dwelling was observed to be in average condition, aligning with
both its actual and effective year built.No interior deficiencies were identified at the time of
the visit. The assessed value and physical condition of the sheds appear appropriate and are
supported by the current valuation.Additionally, an adjustment to the land value has been
applied to the land value to account for the access limitations.
• Photographs of Subject Property
• Current Property Record Card of Subject
• GIS Aerial
Motion of the Board Accept the Coun 's recommendation of no change in value
Made the motion Richal Vanhook
Seconded the motion Saru Salvi
Voted For Leon Meyers
Voted Against
Property Identification:
Property Owner Judy Tripp Appellant(if different)
Property Address 4219 Old Greensboro Parcel ID or Abstract 9748512310
Road
Statement of Appeal: Request a reduction in value based on the lack of a water source on the property.
Current Assessed Value $428,200 County Opinion $428,200
Time of Hearin 1:36 PM Appellant Opinion $350,000
County Representative Heidi Whetzel Board Decision $428,200
Evidence submitted by the appellant:
• I sent in an appeal the I st time because there is no water source available on the property. So,
there is nothing to compare to. I appreciate the 1st reduction,but I do not believe it was
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enough. If I were to sell the property,the buyer would immediately have to drill a well as water
would no longer be available from my relative's water source next door.
Evidence submitted by the county representative:
• The subject property is located at 4219 Old Greensboro Road in Chapel Hill. A site visit was
conducted on 6/13/2025. An informal appeal was previously submitted, and at that time a 20%
functional depreciation adjustment was applied to the home to account for the noted
deficiency.No additional evidence was provided to support a further change in value.
• Photographs of Subject Property
• Current Property Record Card of Subject
• GIS Aerial
Motion of the Board Accept the Coun 's recommendation of no change in value
Made the motion Saru Salvi
Seconded the motion Richal Vanhook
Voted For Leon Meyers
Voted Against
Property Identification:
Property Owner Melissa L. Booth Appellant(if different)
Property Address 4304 Arrowhead Trail Parcel ID or Abstract 19857746973
Statement of Appeal: Request a reduction in value based on the value of neighboring property.
Current Assessed Value $579,900 County Opinion 1 $517,300
Time of Hearin 1:38 PM Appellant Opinion $500,000
County Representative Roger Gunn Board Decision $517,300
Evidence submitted by the appellant:
• The appellant's property has higher building and yard item values than neighboring parcel
9857746891 despite being 291 square feet smaller and having less outbuildings and less baths
but being three years older. The differences constitute an additional $76,300 in assessed value.
The appellant is requesting her assessment be lowered to $500,000 to be aligned more correctly
with the neighboring parcel.
Evidence submitted by the county representative:
• 1 performed a site inspection on 7/l/2025 to verify the subject's property characteristics as well
as those of the neighboring property,4300 Arrowhead Trail. Whereas the subject does have
less outbuildings than the neighboring property,a number of the outbuildings on the
neighboring property are unlisted or not permanently attached. With regard to the residences,
the subject has a B+05 grade,whereas the neighboring home has a C+10 grade.Although the
subject has an all-brick exterior compared to the neighboring home with an all-siding exterior
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(with all brick contributing to a 7.5%higher cost than an otherwise similar siding home), I am
of the opinion the grade of the subject should be reduced to a C+10 to be equitable with the
neighboring property. This recommended change would reduce the current valuation to
$517,300.
• Photograph of Subject
• Current Property Record Card of Subject
• Location Map of Subject
• Photograph of 4300 Arrowhead Trail(PIN 9857746891)
• Proposed Property Record Card of Subject
Motion of the Board Accept the Coun 's revised value of$517,300
Made the motion Richal Vanhook
Seconded the motion Saru Salvi
Voted For Leon Meyers
Voted Against
Property Identification:
Property Owner Junli Zhao Appellant(if different)
Property Address 103 Sydney Harbor Street Parcel ID or Abstract 19870917537
Statement of Appeal: Request a reduction in value based on the original purchase price.
Current Assessed Value $481,100 County Opinion $481,100
Time of Hearin 1:43 PM Appellant Opinion $460,000
County Representative Kelly Wells Board Decision $481,100
Evidence submitted by the appellant:
• My income does not increase this year. I have one newborn after we purchased this house, and
the expense increased a lot for two kids. We cannot support higher property tax.
• 1 purchased this house at$460,000.
Evidence submitted by the county representative:
• The subject property is a 1,731 square foot townhome with 3 bedrooms,2&1/2 baths,built in
2023.
• Based on recent sales of very similar units and equity among other units with same size,year
built and attributes, the County recommends no change in value.
• Photographs of Subject Property
• GIS map
• Sales Analysis
0 Current Property Record Card of Subject
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Motion of the Board Accept the Coun 's recommendation of no change in value
Made the motion Saru Salvi
Seconded the motion Richal Vanhook
Voted For Leon Meyers
Voted Against
Property Identification:
Property Owner NKB Properties LLC Appellant(if different)
Property Address 400 W. Rosemary Street, Parcel ID or Abstract 9788164814.022
Unit 208
Statement of Avveal: Request a reduction in value based on the size of the unit and garage.
Current Assessed Value $439,300 County Opinion $379,400
Time of Hearin 1:55 PM Appellant Opinion $375,000
County Representative Roger Gunn Board Decision $379,400
Evidence submitted by the appellant:
• This property does not have a functional garage, as the garage is too small to fit a car. This
specific unit is smaller than all of the other two-bedroom units because it was thrown in by the
original developer to meet affordable housing requirements.
• This is the smallest two-bedroom unit at the complex. The highest rent I've been able to charge
is $2,200 per month. HOA fees are$4,000 annually. At a tax valuation of$375,000,the annual
property taxes are$6,572.Not factoring in any maintenance,utility,insurance,or vacancy
expenses,this works out to a cap rate of under 4.5%using my valuation of$375,000 and rent
of$2,200 per month. The most recent tax value was $165,300. This would be a huge increase.
Evidence submitted by the county representative:
• The subject is a 1,017 square foot,two-bedroom,2 bath unit in the Rosemary Village
Condominiums project. As the appellant stated,the subject is the smallest two-bedroom unit in
the project and was formerly designated as an affordable housing unit.
• Because of the lack of custom finishing being inherent in an affordable housing unit and due to
the subject being the smallest two-bedroom unit by almost 200 square feet,the County
recommends removing the 1.10 design factor and applying 5% functional obsolescence to
account for the smaller size and undersized garage. These recommended changes would
reduce the current valuation to $379,400.
• Photograph of Rosemary Village Condos
• Location Map 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$379,400
Made the motion Richal Vanhook
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Seconded the motion Saru Salvi
Voted For Leon Meyers
Voted Against _
Property Identification:
Property Owner NKB Properties LLC Appellant(if different)
Property Address 400 W. Rosemary Street, Parcel ID or Abstract 9788164814.025
Unit 301
Statement of Appeal: Request a reduction in value based on the size of the unit and the fact that it only
has one bedroom.
Current Assessed Value $362,700 County Opinion $313,200
Time of Hearin 1:58 PM Appellant Opinion $260,000
County Representative Roger Gunn Board Decision $313,200
Evidence submitted by the appellant:
• This is a one-bedroom unit. The comps listed are two-bedroom units and are larger. The
highest rent I've been able to charge is $1,600 per month. HOA fees are$4,000 annually. At a
tax valuation of$260.000,the annual property taxes are $4,500.Not factoring in any
maintenance,utility,insurance, or vacancy expenses,this works out to a cap rate of just over
4%using my valuation of$260,000 and rent of$1,600 per month. This one-bedroom property
is not worth over$300,000. The most recent tax value was $133,700. This would be a huge
increase.
Evidence submitted by the county representative:
• The subject is a 764 square foot,one-bedroom, one bath unit in the Rosemary Village
Condominiums project. The unit was formerly designated as an affordable housing unit.
• Because of the lack of custom finishing being inherent in an affordable housing unit,the
County recommends removing the 1.10 design factor and applying an additional 5% functional
obsolescence to account for lack of customization. These recommended changes would reduce
the current valuation to $313,200.
• Photograph of Rosemary Village Condos
• Location Map 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$313,200
Made the motion Richal Vanhook
Seconded the motion Saru Salvi
Voted For Leon Meyers
Voted Against
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Property Identification:
Property Owner NKB Properties LLC Appellant(if different)
Property Address 400 W. Rosemary Street, Parcel ID or Abstract 9788164814.026
Unit 304
Statement of Appeal: Request a reduction in value based on the size of the unit and the fact that it only
has one bedroom.
Current Assessed Value $357,000 County Opinion $308,300
Time of Hearin 2:01 PM Appellant Opinion $260,000
County Representative Roger Gunn Board Decision $308,300
Evidence submitted by the appellant:
• This is a one-bedroom unit. The comps listed are two-bedroom units and are larger. The
highest rent I've been able to charge is $1,600 per month. HOA fees are$4,000 annually. At a
tax valuation of$260.000,the annual property taxes are $4,500.Not factoring in any
maintenance,utility,insurance, or vacancy expenses,this works out to a cap rate of just over
4%using my valuation of$260,000 and rent of$1,600 per month. This one-bedroom property
is not worth over$300,000. The most recent tax value was $131,600. This would be a huge
increase.
Evidence submitted by the county representative:
• The subject is a 752 square foot,one-bedroom, one bath unit in the Rosemary Village
Condominiums project. The unit was formerly designated as an affordable housing unit.
• Because of the lack of custom finishing being inherent in an affordable housing unit,the
County recommends removing the 1.10 design factor and applying an additional 5% functional
obsolescence to account for lack of customization. These recommended changes would reduce
the current valuation to $308,300.
• Photograph of Rosemary Village Condos
• Location Map 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$308,300
Made the motion Saru Salvi
Seconded the motion Richal Vanhook
Voted For Leon Meyers
Voted Against
Chair of the igned by:
Leon Meyers
7/11/2025
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Recording SecreLU
cuSigned by:
Jennifer RigsbeeJIA4 �`�S tt.
7/11/2025