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HomeMy WebLinkAbout2025_07_22 BOER Minutes Docusign Envelope ID: B7F456FA-D17C-4C6B-AA5F-44C01B4312A8 MINUTES Orange County Board of Equalization and Review Meeting held on July 22, 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 Administrative Assistant Vrinlli Flores Office Assistant Jennifer Rigsbee Real Property Appraisal Manager Roger Gunn Appraiser Cyle Anderson Appraiser Bill Hiltbold Appraiser Scott Zeman Temporary Appraiser Assistant Rob Teachout Meeting Schedule: Time PIN or Abstract Appellant Appeared Appeal Type 1:01 PM 9789205494 Elizabeth Via No Value 1:06 PM 9873560342 Jiang Zhou No Value 1:08 PM 9799028061.102 Kirk Hasenmueller No Value 1:12 PM 9788278230.0971-427 Leon Niegelsky Jr Yes Value 1:25 PM 9870928945 Fangfang Liu No Value 1:29 PM 9799678794 Patty Van Capellen No Value 1:33 PM 9862350863 Terri Murray No Value 1:40 PM 9890415827 Li Xu Yu No Value 1:44 PM 9834888220 Cedars Limited Partnership No Value 1:48 PM 9834789169 Cedars Limited Partnership No Value 1:52 PM 9834581778 Cedars Limited Partnership No Value 2:00 PM 9759475283 Lois Collazo No Value 2:23 PM 9837551718 LaRosa Pinnix-Bailey Yes-Virtual Value Time By Docusign Envelope ID: B7F456FA-D17C-4C6B-AA5F-44C01B4312A8 Meeting called to order 1:01 PM Leon Meyers Meeting adjourned 2:45 PM Saru Salvi Property Identification: Property Owner Elizabeth Via Appellant(if different) Property Address 1214 Columbia Place West Parcel ID or Abstract 9789205494 Statement of Appeal: Request a reduction in value due to a discrepancy in square footage on the current property record card. Current Assessed Value $471,200 County Opinion $469,000 Time of Hearin 1:01 PM Appellant Opinion Not provided County Representative Scott Zeman Board Decision $469,000 Evidence submitted by the appellant: • The county tax drawing is inaccurate. Some of the areas in the property sketch are part of the neighboring townhouse(212 Columbia Place W). The unfinished basement square footage is also inaccurate. Evidence submitted by the county representative: • An appraiser re-measured the residence on 7/2/2025 and determined that the property sketch needs to be corrected(as noted in the attached recommended property record card). • Also,the County recommends the effective year built be changed from 2005 to 2000 for age and condition of the rear deck,windows, and siding. • 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$469,000 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Jiang Zhou Appellant(if different) Property Address 2419 Summit Drive Parcel ID or Abstract 9873560342 Statement of Appeal: Request a reduction in value based on the sale of a comparable property in the same neighborhood. Docusign Envelope ID: B7F456FA-D17C-4C6B-AA5F-44C01B4312A8 Current Assessed Value $438,100 County Opinion $438,100 Time of Hearin 1:06 PM Appellant Opinion $400,000 County Representative Cyle Anderson Board Decision $438,100 Evidence submitted by the appellant: • The appellant provided one comparable sale,2506 Summit Drive,to support their opinion of value. This property was visited by the County to verify physical characteristics and to take photos. This sale is in the same neighborhood and on the same street as the subject property. This comparable sale sold in September of 2022 for$425,000. The appellant notes that this property has 2322 square feet, compared to only 1600 square feet for the subject property. It should be noted that MLS records from the 2020 sale of the subject property indicate that the house has 1683 square feet. County records have the subject with 1676 square feet. Evidence submitted by the county representative: • The subject property is located at 2419 Summit Drive in Hillsborough. It is part of the Beckett's Ridge Subdivision. The County performed a sales analysis of comparable homes sold in the subject's neighborhood. All of the comparable sales were close in proximity and size, with identical lot values, and all were sold in 2024,giving a more accurate reflection of the market as of January 1,2025. The price per square foot of these sales are all in line with that of the subject property. Due to economies of scale,the structures with more square footage have a lower price per square foot. This is why the subject's price per square foot is slightly higher than the average. After review of the subject property and after analyzing the comparable sales,the County recommends no change to the current assessment of$438,100. • GIS Aerial Photo • Photographs of Subject • Current Property Record Card of Subject • Sales Analysis 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 Kirk Hasenmueller Appellant(if different) Property Address 130 S Estes Drive,Unit Parcel H)or Abstract 9799028061.102 J10 Statement of Appeal: Request a reduction in value based on the condition of the unit and lack of renovations to unit after flooding. Docusign Envelope ID: B7F456FA-D17C-4C6B-AA5F-44C01B4312A8 Current Assessed Value $92,100 County Opinion $72,700 Time of Hearin 1:08 PM Appellant Opinion $75,000 County Representative Cyle Anderson Board Decision $72,700 Evidence submitted by the appellant: • The appellant states that there is no kitchen,no flooring,unfinished drywall,no doors and no outlet covers. The appellant also states that Onyx HOA never renovated this unit after flooding that occurred in January 2024. Evidence submitted by the county representative: • The subject property is located at 130 S Estes Drive,Building J,Unit 10,in Chapel Hill. After reviewing the appellant's statement as well as photos previously submitted with their informal appeal,the condition of this unit was reduced from Average to Poor,reducing the assessment from$92,100 to $72,700. The County recommends a revised value of$72,700 for the subject property. • GIS Aerial Photo • 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$72,700 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: Property Owner Leon Niegelsky Jr Appellant(if different) Property Address 140 West Franklin Street, Parcel ID or Abstract 9788278230.097L427 Unit 427 Statement of Appeal: Request a reduction in value due to a discrepancy in square footage on the current property record card. Current Assessed Value $1,480,000 County Opinion $1,416,600 Time of Hearin 1:12 PM Appellant Opinion $1,300,000 County Representative Scott Zeman Board Decision $1,416,600 Evidence submitted by the appellant: • The finished living area should be corrected from 2,101 square feet to 1,866. The appellant has provided a floor plan of unit 427 listing the interior square footage as 1,866. Docusign Envelope ID: B7F456FA-D17C-4C6B-AA5F-44C01B4312A8 Evidence submitted by the county representative: • The County originally determined the square footage of the subject property from the condominium plat recorded in book P111/63-75. The plat lists a first floor area of 1,298 square feet and a second floor area of 847 square feet. • However,the floor plan provided by the appellant shows that a portion of the second floor is open to below. The plat does not account for this area and thus overstates the second floor square footage. The appellant's floor plan shows the second story is only about 50%of the area of the first story. • The County now calculates a first floor area of 1,313 square feet using rounded measurements from the plat and a 50%upper story of 657 square feet. The total is 1,970 square feet of finished area. • Photos of subject property-overhead and street level • Appellant's floor plan of unit 427 • Combined floor plan of unit 427 from condominium plat • Condominium plat-pages P111/69 and P111/70 • Current Property Record Card of Subject • Proposed Property Record Card of Subject Motion of the Board Accept the Coun 's revised value of$1,416,600 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Fangfang Liu Appellant(if different) Property Address 200 Laurens Way Parcel ID or Abstract 9870928945 Statement of Appeal: Request a reduction in value based on the assessed value of similar properties in the same neighborhood as well as the condition of the home. Current Assessed Value $622,500 County Opinion $623,200 Time of Hearin 1:25 PM Appellant Opinion $500,000 County Representative Bill Hiltbold Board Decision $623,200 Evidence submitted by the appellant: • Similar properties in our neighborhood have a lower tax assessment value. Previous tax assessment values have been below 400K for this property. The house has had water damage and requires maintenance. The finished square footage is 2,597. Evidence submitted by the county representative: Docusign Envelope ID: B7F456FA-D17C-4C6B-AA5F-44C01B4312A8 • Since there was a previous informal appeal,the only change here is to correct the sketch and living area to 2597 square feet by applying 241 square feet of unsketched LQ over the garage. • 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$623,200 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: Property Owner Patty Van CapeIIen Appellant(if different) Property Address 103 Garden Street Parcel ID or Abstract 9799678794 Statement of Appeal: Request a reduction in value based on the condition of the home and the fact that it was overpriced at the time of purchase. Current Assessed Value $224,900 County Opinion $208,000 Time of Hearin 1:29 PM Appellant Opinion $180,000 County Representative Bill Hiltbold Board Decision $208,000 Evidence submitted by the appellant: • The home was overpriced at time of purchase. • The bedroom is part of the kitchen and living area and floors are rotted. Evidence submitted by the county representative: • The deck is spongy underfoot and as we see in the photos,there are several places of rot all around the house. The 2 x 8 extensions overhang the foundation, so I relabeled them as LQ. I don't see a condensing unit or even a window air conditioner, so I propose removing air conditioning from tax records. There is a renovation in slow process. An extension has been added to the northwest corner of the house(labeled 2025 on the sketch) and a stoop is framed but not drawn on the sketch. • Since construction is in process,I propose adding 60%construction remaining to depreciation and adding this property to the permit list to check periodically for completion. The storage building is beginning to rot at the base, so I propose correcting the dimensions and overriding calculations with a value of$100. • Photographs of Subject • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Email Correspondence Docusign Envelope ID: B7F456FA-D17C-4C6B-AA5F-44C01B4312A8 I Motion of the Board Accept the Coun 's revised value of$208,000 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: Property Owner Terri Murray Appellant(if different) Property Address 1517 Davis Road Parcel ID or Abstract 19862350863 Statement of Appeal: Request a reduction in value based on the age of the home. Current Assessed Value $300,900 County Opinion $294,100 Time of Hearin 1:33 PM Appellant Opinion $202,500 County Representative Bill Hiltbold Board Decision $294,100 Evidence submitted by the appellant: • This is not a newer home. It was built in 1983 with no additions.No way can it have gone up $125,000. Evidence submitted by the county representative: • An informal appeal was filed previously and the land value adjusted with-10% for an easement. • With this formal appeal the appellant has corrected the full bath count to 2 and the half bath count to 0. While measuring the back of the house I found a small greenhouse attached to the shed, a fabric gazebo on a wooden deck and a metal carport to the side of the house. I propose revaluing the shed to $700,the remaining yard items at$100 each,then adjusting the effective year built to 1995. • 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$294,100 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For Leon Meyers Voted Against Docusign Envelope ID: B7F456FA-D17C-4C6B-AA5F-44C01B4312A8 Property Identification: Property Owner Li Xu Yu Appellant(if different) Property Address 103 Carriage Circle Parcel H)or Abstract 19890415827 Statement of Appeal: Request a reduction in value based on the fact that this is rental property and has had almost no repair or improvement since it was purchased in 2014. Current Assessed Value $411,100 County Opinion $408,500 Time of Hearin 1:40 PM Appellant Opinion $350,000 County Representative Bill Hiltbold Board Decision $408,500 Evidence submitted by the appellant: • The appellant bought this home in foreclosure and presents a settlement statement from Housing and Urban Development for a$200K sales price dated August 7,2014. It has been a rental property since and there has been almost no repair or improvement. The appellant considers it worth no more than$400,000. Evidence submitted by the county representative: • A functional design factor of 25 was applied to depreciation in 2017 which increased total depreciation to 44.5%. • The equity analysis of this neighborhood shows houses close to the subject's living area and is sorted by living area from largest to smallest. The subject property is the smallest at 1561 square feet. The land price is the same for all the properties, so value varies with the building. Please notice the building value per square foot of living area column"BV/FA". The subject already has the lowest value per square foot of all 8 close to its size. • I measured the house and found it to be 1 foot wider than the current sketch which increases it's area to 1625 square feet. The garage side photo of the home shows signs of weathering. I propose setting the effective year built to the year built of 1989. • 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$408,500 Made the motion Saru Salvi Seconded the motion Richal Meyers Voted For Leon Meyers Voted Against Docusign Envelope ID: B7F456FA-D17C-4C6B-AA5F-44C01B4312A8 Property Identification: Property Owner Cedars Limited Appellant(if different) Partnership Property Address 11.61 acres near US 70W Parcel ID or Abstract 9834888220 Statement of Appeal: Request a reduction in value based on the fact that this property is landlocked and has no access to public water or sewer. Current Assessed Value $20,698 County Opinion $12,419 Present Use Present Use Value would remain Value of$426 unchan ed Time of Hearin 1:44 PM Appellant Opinion Not Provided County Representative Roger Gunn Board Decision $12,419 Present Use Value would remain unchanged Evidence submitted by the appellant: • The parcels is located in the NE quadrant of the Buckhorn Economic Development Zone. It does not have access to public water or sewer,though the County budgeted for extension of sewer from the SE quadrant to be run under the interstate so that the NE quadrant would be usable. That extension has never taken place, greatly hindering use of the property. • This parcel is clearly landlocked,with no access via any road. All of this can be confirmed by the County Economic Development Director Steve Brantley. Evidence submitted by the county representative: • There currently is a-75%access adjustment on the property. The County recommends changing this adjustment to a-85%market adjustment to account for access, an easement through the rear of the site,and its long narrow shape greatly limiting its overall utility. • GIS View of Subject • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept the Coun 's revised market value of$12,419 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: Docusign Envelope ID: B7F456FA-D17C-4C6B-AA5F-44C01B4312A8 Property Owner Cedars Limited Appellant(if different) Partnership Property Address 118.33 acres near US 70W Parcel ID or Abstract 9834789169 Statement of Appeal: Request a reduction in value based on the fact that this property is landlocked and has no access to public water or sewer. Current Assessed Value $320,289 County Opinion $142,350 Present Use Present Use Value would remain Value of$4,858 unchan ed Time of Hearin 1:48 PM Appellant Opinion Not Provided County Representative Roger Gunn Board Decision $142,350 Present Use Value would remain unchan ed Evidence submitted by the appellant: • The parcel is located in the NE quadrant of the Buckhorn Economic Development Zone. It does not have access to public water or sewer,though the County budgeted for extension of sewer from the SE quadrant to be run under the interstate so that the NE quadrant would be usable. That extension has never taken place,greatly hindering use of the property. • This parcel is clearly landlocked,with no access via any road. All of this can be confirmed by the County Economic Development Director Steve Brantley. Evidence submitted by the county representative: • There currently is a-10%easement adjustment on the property. The County recommends changing this adjustment to a-60%market adjustment to account for access and an obvious easement through the rear of the site. • GIS View of Subject • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept the Coun 's revised market value of$142,350 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Cedars Limited Appellant(if different) Partnership Property Address 22.32 acres near E. Parcel ID or Abstract 9834581778 Washington Street Extension Docusign Envelope ID: B7F456FA-D17C-4C6B-AA5F-44C01B4312A8 Statement of Appeal: Request a reduction in value based on the fact that this property is landlocked and has no access to public water or sewer. Current Assessed Value $381,170 County Opinion $211,762 Present Use Present Use Value would remain Value of$6,321 unchan ed Time of Hearin 1:52 PM Appellant Opinion Not Provided County Representative Roger Gunn Board Decision $211,762 Present Use Value would remain unchan ed Evidence submitted by the appellant: • The parcel is located in the NE quadrant of the Buckhorn Economic Development Zone. It does not have access to public water or sewer,though the County budgeted for extension of sewer from the SE quadrant to be run under the interstate so that the NE quadrant would be usable. That extension has never taken place, greatly hindering use of the property. • The subject appears to have access via Washington Street,but that street is owned by the NC Railroad,which has explicitly,and many times refused to grant legal access to the property. Evidence submitted by the county representative: • There currently is a-10%easement adjustment on the property. The County recommends changing this adjustment to a-50%market adjustment to account for access issues although an access easement is clearly visible on the attached recorded plat and due to obvious easements through the site. • GIS View of Subject Property • Recorded Plat of Subject Property • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept the Coun 's revised market value of$211,762 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Lois Collazo Appellant(if different) Property Address 12548 Gemena Road Parcel ID or Abstract 19759475283 Statement of Appeal: Request a reduction in value based on the sale of two comparable properties in the same neighborhood. Docusign Envelope ID: B7F456FA-D17C-4C6B-AA5F-44C01B4312A8 Current Assessed Value $330,600 County Opinion $277,900 Time of Hearin 2:00 PM Appellant Opinion $200,000 County Representative Roger Gunn Board Decision $277,900 Evidence submitted by the appellant: • The appellant provided minimal information in her online appeal but is requesting the value of her property be lowered to $200,000. The only support provided for her estimate of value were two sales from Comper,2102 Gemena Road which sold for$230,000 in October 2019 and 2514 Gemena Road which sold for$300,000 in November 2024. Evidence submitted by the county representative: • On July 9,2025,I performed an exterior inspection of the subject property and determined that the home has had minimal maintenance since its construction in 1997.As a result of this inspection,the County is recommending changing the effective year built from 2002 to 1997 to match its actual year built and changing the condition of the home from Average to Fair.Also, in keeping with the Board's June 12, 2025 order to revalue the land of all parcels in NBC 6306 from$125,000 AC-9 pricing to $110,000 AC-9 pricing with other adjustments as appropriate, the County is recommending adding a Mkt-10%adjustment to account for size differences in this neighborhood not having as drastic of an influence on neighborhood land values as would otherwise be indicated from the AC-9 land valuation model. • Photographs of Subject • 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$277,900 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner LaRosa Pinnix-Bailey Appellant(if different) Property Address 6907 Harmony Church Parcel ID or Abstract 9837551718 Road Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $264,900 County Opinion $220, 900 Time of Hearin 2:23 PM Appellant Opinion $165,000 County Representative Scott Zeman Board Decision $220, 900 Docusign Envelope ID: B7F456FA-D17C-4C6B-AA5F-44C01B4312A8 Evidence submitted by the appellant: • This house is in need of extensive repair. There are some major foundation issues. The contractor who did the addition several years ago did not properly tie the area into the existing structure properly,thus over time this created some major damage. In addition, a new roof is needed, along with new siding,most windows need replacing. The bathrooms need to be gutted. Popcorn ceilings throughout the house must be replaced and moisture treatment in the basement is needed. As you can see,major,major renovations are needed. I am attaching some photos. • Photographs of Subject Evidence submitted by the county representative: • The condition of the residence should be lowered from Average to Fair and the effective year built from 1994 to 1974. • The residence has a 15'x21'rear deck which should be added to the property record. • The shed on the property record is situated on an adjacent parcel and should be removed from the record. • 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$220, 900 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Chair of the I", igned by: Leon Meyers 7/23/2025 Recording Secre "ocu6igned by, Jennifer Ri sbee JUIUW" �' I��Stit ges6sgogEa�a 7/23/2025