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HomeMy WebLinkAbout2025_07_15 BOER Minutes Docusign Envelope ID: EA817964-5D23-4552-B48C-35C2ACB928D2 MINUTES Orange County Board of Equalization and Review Meeting held on July 15, 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: Tax Administrator Nancy Freeman Office Assistant Jennifer Rigsbee Deputy Tax Assessor Chad Phillips Chief Appraiser Kelly Wells Appraiser Bill Hiltbold Appraiser Scott Zeman Appraiser/Exemptions Shavonda McLean Temporary Appraiser Assistant Rob Teachout Meeting Schedule: Time PIN or Abstract Appellant Appeared Appeal Type 1:00 PM 9779924751 John and Joan Richie (Sue Yes Value Campbell Jan. 1, 2025 owner) 1:28 PM 9870800968 Wei Ting Chan Yes Denial of Deferment 1:52 PM 9831986232 Patricia Eubanks Yes Value 1:57 PM 9799338378 Jonathan and Allison Volmer Yes Value 2:09 PM 9799073207 Brooke Greenhouse Yes Value 2:23 PM 9778456292 James Atwater Jr No Denial of Exclusion 2:28 PM 9930609241 Samuel Parker Jr., et al No Value 2:34 PM 9884461065 Pamela Hall No Value 2:43 PM 9874920901 Marci Loiselle No Value 2:49 PM 9880506542 Jon Hussey No Value 2:51 PM 9799677257 Lis Investment LLC No Value 2:55 PM 9891583870 JL Wright Contracting Inc. No Value 3:01 PM 9789026072 Maria DeBruyn No Value Docusign Envelope ID: EA817964-5D23-4552-B48C-35C2ACB928D2 Time By Meeting called to order 1:00 PM Leon Meyers Meeting adjourned 3:03 PM Leon Meyers Motion Time By Second To move into closed 1:31 PM Saru Salvi Richal Vanhook session To return to open 1:45 PM Saru Salvi Richal Vanhook session Motion Time By Second To move into closed 2:24 PM Saru Salvi Richal Vanhook session To return to open 2:27 PM Saru Salvi Richal Vanhook session Property Identification: Property Owner John and Joan Richie Appellant(if different) Property Address 600 Ironwoods Drive Parcel ID or Abstract 19779924751 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $630,400 County Opinion $567,100 Time of Hearin 1:00 PM Appellant Opinion $440,000 County Representative Bill Hiltbold Board Decision $450,000 Evidence submitted by the appellant: • The home was purchased from Susan Campbell with closing on Jan. 30,2025 for$440,000. The residence is unimproved since 1987 with no upgrades. The deck is unsafe,kitchen and baths have original fixtures,bath tile floor is cracked. • Copy of appraisal dated 01/12/2025 showing a value of$450,073. • Renovation estimate dated 01/14/2025 totaling$26,139.50. • Photographs of Subject Evidence submitted by the county representative: • The property was listed at$639,500 in September of 2024 and sold for$440,000 in January of 2025 indicating a possible distressed sale. The sale occurred after the January 1 st 2025 revaluation date and would not have been used in the analysis of this neighborhood. • Looking at the sale listing photos we see the deck is in need of repair,the kitchen and bath have original fixtures but there is new flooring,washer/dryer and track lighting. There are no visible cracks in walls or ceilings. Docusign Envelope ID: EA817964-5D23-4552-B48C-35C2ACB928D2 • I propose reducing the grade from A to B+10 and the effective year built to the actual year built of 1987. • Photographs of Subject • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Email Correspondence Motion of the Board Revise value to$450,000 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Wei Ting Chan Appellant(if different) Property Address 1105 Chesapeake Way I Parcel ID or Abstract 19870800968 Statement of Appeal: The appellant would like the circuit breaker tax deferment to be granted on this property for the 2025 tax year. Current Assessed Value N/A County Opinion Deny Deferment Time of Hearin 1:28 PM Appellant Opinion Grant Deferment County Representative Shavonda Board Decision Grant Deferment McLean Evidence submitted by the appellant: • The appellant would like the circuit breaker tax deferment to be granted on this property for the 2025 tax year. Evidence submitted by the county representative: • This property was denied the circuit breaker tax deferment for 2025 due to the income exceeding the allotted amount. • Qualifying Owner Owner must meet all of these requirements on January 1: 1. Must be at least 65 years of age or be totally and permanently disabled. 2. Have owned the property for the last five full years prior to January 1 of this year and occupied the property for a total of five years. 3. Income for the preceding calendar year must not be more than the income eligibility limit. (For 2025 =income for 2024 should be$56,850 or less.) • Timely Application • Appeal Letter for Appellant • Wages Docusign Envelope ID: EA817964-5D23-4552-B48C-35C2ACB928D2 Motion of the Board Grant Circuit Breaker Tax Deferment for 2025 Made the motion Saru Salvi Seconded the motion Leon Meyers Voted For Richal Vanhook Voted Against Property Identification: Property Owner Patricia Eubanks Appellant(if different) Property Address 5220 Buckhorn Road Parcel ID or Abstract 9831986232 Statement of Appeal: Request a reduction in value based on comparable sales in the area. Current Assessed Value $752,300 County Opinion $674,200 Time of Hearin 1:52 PM Appellant Opinion $549,000 County Representative Kelly Wells Board Decision $674,200 Evidence submitted by the appellant: • Valuation workbook drawn up by a real estate professional with area sales. • 4 properties close to our property for land value comparison(found by using the sales tab found on our property record card that is online). Evidence submitted by the county representative: • The subject property is a 2,882 sf modular,built in 2019 with 5 bedrooms and 5 & 1/2 baths on 13.069 acres of land on Buckhorn Road in Efland. • The County proposes adding-20%topography adjustment to the land for 3 acres of steep drop off and stream buffer deeming the portion of the land unbuildable. • Removing the two 4x4 stoops from record that are no longer present. • Adding the 16x24 deck to the sketch and removing it from yard items. • Adding a storage building,not on record. • Photographs of Subject Property • GIS Aerial • Site Assessment from planning • Modular Equity Analysis • Current Property Record Card of Subject • Proposed Property Record Card of Subject Motion of the Board Accept the Coun 's revised value of$674,200 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For Leon Meyers Voted Against Docusign Envelope ID: EA817964-5D23-4552-B48C-35C2ACB928D2 Property Identification: Property Owner Jonathan and Allison Appellant(if different) Volmer Property Address 1306 Spruce Street Parcel ID or Abstract 9799338378 Statement of Appeal: Request a reduction in value due to a discrepancy in square footage on the current property record card and based on an estimated property value from 2022. Current Assessed Value $594,200 County Opinion $562,500 Time of Hearin 1:57 PM Appellant Opinion $450,000 County Representative Bill Hiltbold Board Decision $562,500 Evidence submitted by the appellant: • The appellant has a closing disclosure as of 4/13/2022 listing an estimated property value of $450,000. They also present a page from a fee appraisal from 4/10/2014 stating 739 square feet of finished basement and gross living area of 2173 square feet. Evidence submitted by the county representative: • I measured the outside of the house and basement areas. After corrections to the sketch the basement living area calculates to 737 square feet and total living area 2141 square feet,just as the appellant stated with their evidence. Kitchen and bath fixtures are original; the house has had few improvements and looks the 40 years since the effective year built of 1985 which I left as is. • The storage building is actually 100 sq. ft. and is rotting in some areas so I reduced its grade from C to D. • Looking at the equity analysis for neighborhood 7418 we see the subject as the orange row in the midst of sixteen other homes slightly larger and smaller. Among these close comparables, the subject has the lowest building value and total assessed value for 2025 before this appeal. • Photographs of Subject • Equity analysis • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Email Correspondence Motion of the Board Accept the Coun 's revised value of$562,500 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Docusign Envelope ID: EA817964-5D23-4552-B48C-35C2ACB928D2 Property Owner Brooke Greenhouse Appellant(if different) Property Address 1905 Rolling Road Parcel ID or Abstract 9799073207 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $652,300 County Opinion $634,700 Time of Hearin 2:09 PM Appellant Opinion $568,000 County Representative Bill Hiltbold Board Decision $634,700 Evidence submitted by the appellant: • The concrete driveway is broken to chunks you don't want to drive over. As seen in the photos the soffit, fascia and gutters are rotted and falling off.Brick off back steps has been broken away. Kitchen and bath have original fixtures and floor coverings. Evidence submitted by the county representative: • This house has had little improvement in the last 50 years and is in need of roof and gutter repair,a new drive and patio and inside renovation throughout. The left end of the house is a garage with the door in back. I measured the house and corrected the sketch then adjusted the effective year built to 1965. • Photographs of Subject • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Email Correspondence Motion of the Board Accept the Coun 's revised value of$634,700 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: Property Owner James Atwater Jr Appellant(if different) Property Address 113 Alabama Avenue Parcel ID or Abstract 19778456292 Statement of Appeal: The appellant would like this property to receive the elderly or disabled exclusion under G.S. 105-277.1 for 2025. Current Assessed Value N/A County Opinion Deny Exclusion Time of Hearin 2:23 PM Appellant Opinion Grant Exclusion County Representative Shavonda Board Decision Deny Exclusion McLean Docusign Envelope ID: EA817964-5D23-4552-B48C-35C2ACB928D2 Evidence submitted by the appellant: • The appellant would like this property to be granted the elderly or disabled exclusion under G.S. 105-277.1 for 2025. Evidence submitted by the county representative: • This property was denied the elderly or disabled exclusion for 2025 due to the income exceeding the allotted amount. • Qualifying Owner Owner must meet all of these requirements on January 1: 1. Must be at least 65 years of age or be totally and permanently disabled. 2. Income for the preceding calendar year must not be more than the income eligibility limit. (For 2025 =income for 2024 should be$37,900 or less.) 3. Must be a North Carolina resident. 4. Must own and occupy the permanent residence. • Timely Application • Appeal Letter • SSA1099 • W2 Motion of the Board Deny the elderly or disabled exclusion for 2025 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Samuel Parker Jr., et al Appellant(if different) Property Address 16100 Wade Loop Parcel H)or Abstract 19930609241 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $408,400 County Opinion $255,200 Time of Hearin 2:28 PM Appellant Opinion Not Provided County Representative Scott Zeman Board Decision $255,200 Evidence submitted by the appellant: • The property is presently below market or presumed tax value for the following reasons: -Property'gutted'and some demolition performed to avoid further depreciation. -Ongoing repairs in progress -The prior occupant left the house interior in shambles, infested, and in disrepair. -As the photos indicate,the property hasn't been restored to a habitable condition. Docusign Envelope ID: EA817964-5D23-4552-B48C-35C2ACB928D2 Evidence submitted by the county representative: • The appellant's photos and a site review by an appraiser on 7/2/2025 verify that the residence is currently unlivable due to interior gutting and repairs.The residence is intended to be made livable again. An override of 75% depreciation should be added to the residence. • A 5'x22' storage area should be added to the area on the property sketch marked as a carport. • The shed on the property record should be removed as it is no longer on the property. • Photographs 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$255,200 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: Property Owner Pamela Hall Appellant(if different) Property Address 936 Palmers Grove Parcel ID or Abstract 9884461065 Church Road Statement of Appeal: Request a reduction in value based on the condition of the home and lack of utilities. Current Assessed Value $88,100 County Opinion $47,400 Time of Hearin 2:34 PM Appellant Opinion $63,000 County Representative Kelly Wells Board Decision $47,400 Evidence submitted by the appellant: • Property has no usable well,no septic,not connected to electricity. • 600 sf residence not lived in for 60 years-used only as storage building. • Residence has no insulation. • Avg 52%land value increase since 2021. Evidence submitted by the county representative: • The subject is a 1962 frame house that is unlivable,no water, sewer or electricity and only used as storage on.82 acres of land in Hillsborough. There is an easement across the property, 70ft wide,that inhibits building on .27 acres of the land in addition to powerlines across the front of the property. • The County recommends for the building: reducing the effective year built from 1972 to 1962 (same as year built), changing condition from fair to poor and changing the fanctional/physical depreciation from 45%to 75%bringing the total depreciation for the improvement to 90.5%. Docusign Envelope ID: EA817964-5D23-4552-B48C-35C2ACB928D2 • For the land: adding-35%easement adjustment for the AT&T recorded easement and powerlines across the property. • Photographs of subject property • GIS Aerial • AT&T easement agreement • AT&T Easement visual • Current Property Record Card of Subject • Proposed Property Record Card of Subject Motion of the Board Accept the Coun 's revised value of$47,400 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Mard Loiselle Appellant(if different) Property Address 1225 Clandon Square Parcel ID or Abstract 9874920901 Road Statement of Appeal: Request a reduction in value based on sales of comparable properties and issues that are affecting the property. Current Assessed Value $839,800 County Opinion $815,800 Time of Hearin 2:43 PM Appellant Opinion $788,800 County Representative Kelly Wells Board Decision $815,800 Evidence submitted by the appellant: • Based on my analysis of comparable properties and the specific condition issues affecting my property,I respectfully request a reduction in the assessed value to $788,800,with the home value component at$658,800 and the land value component at$130,000. Evidence submitted by the county representative: • The subject property is a 3,779 sf home with 4 bedrooms and 3 & 1/2 baths on an average sized lot in Forest Ridge subdivision in Hillsborough. • Two of the comps used in the appeal were sold previous to January 1,2021. The 3rd sale mentioned was for the incorrect address and data. • The grade of the house was reduced from A+05 to A-05 during the informal appeal to account for the lesser quality of the building grade than the other homes in the neighborhood. • The back of the .26 acre lot is sloped as seen on the Google Earth Image. • The County recommends adding a-15%topography adjustment to the land,reducing the total value from$839,800 to$815,800. • Photographs of subject property Docusign Envelope ID: EA817964-5D23-4552-B48C-35C2ACB928D2 • GIS Aerial • Google Earth Image • Sales and Equity Analysis • Sales Snippets • Current Property Record Card of Subject • Proposed Property Record Card of Subject Motion of the Board Accept the Coun 's revised value of$815,800 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Jon Hussey Appellant(if different) Property Address 112 Hampton Court Parcel ID or Abstract 9880506542 Statement of Appeal: Remove the shed from the current property record card and adjust the value accordingly. Current Assessed Value $488,300 County Opinion $487,800 Time of Hearin 2:49 PM Appellant Opinion Not Provided County Representative Bill Hiltbold Board Decision $487,800 Evidence submitted by the appellant: • Please remove the shed from tax records. It is no longer on the property. Evidence submitted by the county representative: • I corrected the sketch of the back deck,changed three quarter story to upper story 70 and removed the shed from yard items. • Photographs of Subject • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Email Correspondence Motion of the Board Accept the Coun 's revised value of$487,800 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For Leon Meyers Voted Against Docusign Envelope ID: EA817964-5D23-4552-B48C-35C2ACB928D2 Property Identification: i Property Owner Lis Investment LLC Appellant(if different) Property Address 220 Scarlett Drive I Parcel ID or Abstract 19799677257 Statement of Appeal: Request a reduction in value based on the original purchase price,the potential monthly rent and the fact that no renovations have been done to the home. Current Assessed Value $358,900 County Opinion 1 $355,100 Time of Hearin 2:51 PM Appellant Opinion $296,000 County Representative Bill Hiltbold Board Decision $355,100 Evidence submitted by the appellant: • Appellant bought the property in foreclosure for$176,000 and rents it for only$2175/mo. Zillow estimates this house could rent for$2656/mo. There has been no renovation. Evidence submitted by the county representative: • A sale listing from January 2016 presents the home as having 4 bedrooms,2 full baths and 1665 sf of living area. I propose correcting the bedroom count to 4 and the sketch by drawing the storage room(SA) and the deck(DK)under the 2 foot second floor overhang(LQ). I would then add US50(upper story 50%of below area) over the area north of the front porch and extend the front porch to the corner of the house. The corrected living area would be 1648 sf and within 5%of the sales listing. This additional square footage would raise the value of the building. Since the deck is beginning to rot and the kitchen and baths are original,there should be depreciation applied. • Propose adjusting the effective year built to the year built of 1992. • Photographs of Subject • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Email Correspondence Motion of the Board Accept the Coun 's revised value of$355,100 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner JL Wright Contracting Inc. Appellant(if different) Gaylene Piper Property Address 4802 Mt. Sinai Road Parcel ID or Abstract 9891583870 Docusign Envelope ID: EA817964-5D23-4552-B48C-35C2ACB928D2 Statement of Appeal: Request a reduction in value based on the condition of the buildings that are located on the property. Current Assessed Value $288,700 County Opinion $225,500 Time of Hearin 2:55 PM Appellant Opinion Not Provided County Representative Bill Hiltbold Board Decision $220,600 Evidence submitted by the appellant: • All the buildings on the property are rotted and collapsed. Evidence submitted by the county representative: • The backside of the house has completely collapsed, and all sheds are also falling down. I propose applying a 95%physical depreciation to the house and removing a barn and shed from the yard items that were listed with no dimensions. The mobile home is personal property and is listed with yard items at$0 value. • Photographs of Subject • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Email Correspondence Motion of the Board Accept the County's revised value of$225,500 with an additional 4% physical depreciation adjustment(to be calculated by appraiser) After the additional adjustment was applied,the revised value is $220,600 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Maria DeBruyn Appellant(if different) Property Address 316 Severin Street Parcel H)or Abstract 9789026072 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $444,900 County Opinion $417,600 Time of Hearin 3:01 PM Appellant Opinion $351,000 County Representative Bill Hiltbold Board Decision $417,600 Evidence submitted by the appellant: • There are cracks in the walls and siding,the furnace is very old. The solar water heater is obsolete as replacement parts are no longer manufactured. Docusign Envelope ID: EA817964-5D23-4552-B48C-35C2ACB928D2 L Evidence submitted by the county representative: • Measuring the back of the house I found the screen porch to be only 16 feet from the corner and corrected the sketch. Carport and front porch dimensions are correct. There are now 2 full and 0 half baths. The residence has had little improvement in the last 50 years and is showing settlement cracking in the foundation and drywall. • Propose adjusting the effective year built to 1970. • Photographs of Subject • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Email Correspondence Motion of the Board Accept the Coun 's revised value of$417,600 Made the motion Sam Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Chair of the Signed by: Leon Meyers 7/21/2025 Recording Secre {No6signed by: Jennifer Rigsbee 7/22/2025