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Home My WebLink About2025_07_31 BOER Minutes Docusign Envelope ID: 10A7898C-B3EB-45F1-8EFC-F2EE238E2959 MINUTES Orange County Board of Equalization and Review Meeting held on July 31, 2025 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 Real Property Appraisal Manager Roger Gunn Chief Appraiser Kelly Wells Appraiser Cyle Anderson Appraiser Louise Benson-Lochner Appraiser Scott Zeman Temporary Appraiser Assistant Rob Teachout Staff Attorney Martha Bordogna Meeting Schedule: Time PIN or Abstract Appellant Appeared Appeal Type 1:03 PM 9862064805 Jo Linda Minnis No Value 1:07 PM 9835566285 Shirley Ann Spitler No Value 1:09 PM 9799137408.088 Muna M. Giragos Trustee No Value 1:13 PM 9777204071 Andrew Scharfenberg No Value 1:15 PM 9789961846 Eugenia Cecelia Conway No Value 1:21 PM 9865659710 Gilded Homes LLC No Value 1:30 PM 0807143380 Jerry E. Dixon Yes Value 1:43 PM 0807140480 Jerry E. Dixon Yes Value 1:50 PM 9865658652 Gilded Homes LLC No Value 1:55 PM 9865641553 Gilded Homes LLC No Value 1:58 PM 9844751585 Derrick Evatt No Value 2:06 PM 9835591157 Helen Olsen No Value 2:13 PM 9834542957 Faye Ann Simmons Kirkpatrick No Value 2:16 PM 9825346283 Vickie E.Thomas No Value 3:08 PM 9866128535 Michael J. Russo Yes Value Docusign Envelope ID: 10A7898C-B3EB-45F1-8EFC-F2EE238E2959 Time By Meeting called to order 1:03 PM Leon Meyers Meeting adjourned 3:19 PM Leon Meyers Related meeting notes: • The Board authorizes staff to review and make appropriate corrections to property values in neighborhoods identified by results from a vertical equity analysis as having possible value inequities.The Board further authorizes staff to review and make appropriate corrections to parcels brought forth by the Orange County Property Tax Justice Coalition. In addition,the Board authorizes staff to review deeded sale price restrictions on Orange County Habitat for Humanity homes to identify any impacts from the restrictions on their property values. Pending results of the review of deeded restrictions on Habitat for Humanity Homes,the Board authorizes staff to make appropriate corrections to those property values. Richal Vanhook made a motion to authorize the above actions by the Tax Office. Saru Salvi seconded the motion.There were no objections. • Saru Salvi made a motion to adjourn the 2025 Board of Equalization and Review from accepting new appeals at 3:18 PM. Richal Vanhook seconded the motion.There were no objections. Property Identification: Property Owner Jo Linda Minnis Appellant(if different) Property Address 2007 Davis Road Parcel ID or Abstract 9862064805 Statement of Appeal: Request a reduction in value based on the fact that the structure on the property is a 1995 mobile home and that there is no functioning well on the property. Current Assessed Value $105,800 County Opinion $89,000 Time of Hearing 1:03 PM Appellant Opinion Not provided County Representative Cyle Anderson Board Decision $89,000 Evidence submitted by the appellant: • The appellant states that the structure is a 12X80 mobile home built in 1995 and says the land has no well on it. The appellant also states that the land is overvalued.No opinion of value and no evidence was provided by the appellant. Evidence submitted by the county representative: • The subject property is a singlewide manufactured home located at 2007 Davis Road in Hillsborough. The County physically inspected the property for verification and photos. The dimensions of the manufactured home were slightly reduced after measurements were taken during the field inspection. Additionally,the County recommends applying a-20%market Docusign Envelope ID: 10A7898C-B3EB-45F1-8EFC-F2EE238E2959 adjustment to the land to account for the well being on a different property. The County recommends reducing the assessed value from$105,800 to $89,000 based on these two changes to the property record card. • Photos of Subject Property • GIS Aerial Photo • Current Property Record Card of Subject • Proposed Property Record Card of Subject Motion of the Board Accept the Coun 's revised value of$89,000 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: Property Owner Shirley Ann Spitler Appellant(if different) Property Address 200 Climbing Aster Court Parcel ID or Abstract 19835566285 Statement of Appeal: Request a reduction in value based on comparable sales located in the same neighborhood. Current Assessed Value $438,900 County Opinion 1 $408,800 Time of Hearin 1:07 PM Appellant Opinion $405,795 County Representative Cyle Anderson Board Decision $408,800 Evidence submitted by the appellant: • The appellant provided three comparable sales from the subject's neighborhood to support their opinion of value. Evidence submitted by the county representative: • The subject property is located at 200 Climbing Aster Court in Mebane. A field inspection was performed by the County to verify physical characteristics and to take photos. The County also conducted a sales analysis of units sold within the subject's neighborhood.After review,the grade on the subject property was reduced from a B-10 to a C+10, as almost all the homes in this neighborhood have a C+10 grade. This reduced the assessed value from$438,900 down to $408,800. The County recommends a revised value of$408,800 for the subject property. • Photos of Subject Property • GIS Aerial Photo • Sales Analysis • Current Property Record Card of Subject • Proposed Property Record Card of Subject Docusign Envelope ID: 10A7898C-B3EB-45F1-8EFC-F2EE238E2959 Motion of the Board Accept the Coun 's revised value of$408,800 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Muna M.Giragos Trustee Appellant(if different) Property Address 1002 Willow Drive,Unit Parcel ID or Abstract 9799137408.088 88 Statement of Appeal: Request a reduction in value based on the fact that this is a one-bedroom rental with no renovations to the unit. Current Assessed Value $215,300 County Opinion $193,300 Time of Hearin 1:09 PM Appellant Opinion Not provided County Representative Cyle Anderson Board Decision $193,300 Evidence submitted by the appellant: • The appellant states that they do not have access to a computer to review comparable sales, etc. The appellant states that this is a rental property with only one bedroom. Per the appellant, there are a few one-bedroom condos in this project,and these units should carry a lower value. It is also noted by the appellant that no renovations have been done to this unit.No opinion of value was stated, and no evidence was provided to support the appellant's claim. Evidence submitted by the county representative: • The subject property is located at 1002 Willow Drive,Unit 88,in the Willow Terrace Condominium project. The County visited the subject property for photos and physical inspection. The County also performed a sales analysis using the three sales that occurred in 2024.A separate sales report from l/l/2021 to 12/31/2024 was also analyzed and there were no qualified sales of one-bedroom units during this time. After inspection and review of the comparable sales,the County recommends reducing the subject's effective year built from 2012 to 1997. This would reduce the subject's assessment from$215,300 to $193,300. This reduction will bring the subject property in line with comparable sales that sold in 2024. Please note that the subject has a higher price per square foot than the comparable sales because it's much smaller with only 621 square feet. The average square footage of the comparable sales is 929.After review,the County recommends a revised value of$193,300 for the subject property. • Photos of Subject Property • GIS Aerial Photo • Sales Analysis • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Sales Report 2021 to 2025 Docusign Envelope ID: 10A7898C-B3EB-45F1-8EFC-F2EE238E2959 I Motion of the Board Accept the Coun 's revised value of$193,300 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Andrew Scharfenberg Appellant(if different) Property Address 1613 Yorktown Drive Parcel ID or Abstract 19777204071 Statement of Appeal: Request a reduction in value based on the fact that the property is located in a flood plain. Current Assessed Value $514,900 County Opinion $439,900 Time of Hearin 1:13 PM Appellant Opinion Not provided County Representative Kelly Wells Board Decision $439,900 Evidence submitted by the appellant: • My property located at 613 Yorktown Drive, Chapel Hill NC 27516, in a 100-year Flood Plain. Evidence submitted by the county representative: • Although the subject property is positively impacted by the lot beside them being unbuildable due to the flood plain,there is a portion of the subject parcel in the 100-year flood plain as well. The County recommends removing the 10%market adjustment and adding a-20% flood plain adjustment to the land. • Photos of Subject Property • GIS Aerial Photo • Current Property Record Card of Subject • Proposed Property Record Card of Subject Motion of the Board Accept the Coun 's revised value of$439,900 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Docusign Envelope ID: 10A7898C-B3EB-45F1-8EFC-F2EE238E2959 Property Owner Eugenia Cecelia Conway Appellant(if different) Property Address 1720 Allard Road Parcel ID or Abstract 19789961846 Statement of Appeal: Request a reduction in value based on the condition of the home,lack of parking near the home and the steep gully behind the home. Current Assessed Value $591,800 County Opinion $499,800 Time of Hearin 1:15 PM Appellant Opinion $488,000 County Representative Kelly Wells Board Decision $499,800 Evidence submitted by the appellant: • Home repairs needed: one small flat roof entry way section and one bathroom. • No covered parking, somewhat long inclined path to road, lovely steep gully behind the house. • Zillow suggests $488,000 to $548,200. Cash offers have been much less than these. Evidence submitted by the county representative: • The subject property is a frame house with 1,410 square feet built in 1973 with 3 bedrooms,2 & 1/2 baths on an average size lot in Coker Hills, Chapel Hill. • The house is in need of repairs and exhibits deferred maintenance. The County currently has the condition of the house as Fair and recommends reducing the effective year built from 1985 to 1983. • There is a deck on the front of the house that is not on record. • The slope of the land does not allow for a driveway but only a steep walkway to the road for parking. The County recommends adding-20%topography for the steep slope of the parcel. • Photos of the Subject Property • GIS map • Current Property Record Card of Subject • Proposed Property Record Card of Subject Motion of the Board Accept the Coun 's revised value of$499,800 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: Property Owner Gilded Homes LLC Appellant(if different) Property Address 509 Locust Road Parcel ID or Abstract 9865659710 Statement of Appeal: Request a reduction in value with no specific reason provided. Current Assessed Value 1 $193,200 1 County Opinion $133,200 Docusign Envelope ID: 10A7898C-B3EB-45F1-8EFC-F2EE238E2959 Time of Hearin 1:21 PM Appellant Opinion Not provided County Representative Roger Gunn Board Decision $133,200 Evidence submitted by the appellant: • The appellant submitted a HUD closing statement and Profit and loss statement for 509 Locust Road, 513 Locust Road, and 613 Locust Road. The appeal is presumably for a reduction in value but that was not explicitly stated in this appeal. Evidence submitted by the county representative: • The subject is a 1,025 square foot,4 bedrooms, 1 bath masonry residence. This property was part of a three-property sale(509 Locust Road, 513 Locust Road, and 613 Locust Road)that occurred in July 2024 for$394,000 or$131,333 per residence. • A site inspection was performed on July 24, 2025 in which the appraiser observed that deferred maintenance exists, and the interior has been gutted and is in the process of renovation. Based on the owner's profit and loss statement for this residence, it is reasonable to conclude this property was in similar condition on January 1,2025. • The County recommends changing the effective year built from 1987 to 1977 to match the actual year built, change the condition from Average to Poor and apply an additional 25% physical depreciation for 65%total depreciation. Heat type should be changed from Electric to Baseboard. • Photograph of Subject • Location Map of Subject • Current Property Record Card of Subject • Proposed Property Record Card for Subject Motion of the Board Accept the Coun 's revised value of$133,200 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Jerry E. Dixon Appellant(if different) Property Address 17014 Red River Drive I Parcel ID or Abstract 10807143380 Statement of Appeal: Request a reduction in value based on a value provided by a third-party appraisal in addition to the condition of the home. Current Assessed Value $270,700 County Opinion $231,500 Time of Hearin 1:30 PM Appellant Opinion $140,000 County Representative Scott Zeman Board Decision $231,500 Docusign Envelope ID: 10A7898C-B3EB-45F1-8EFC-F2EE238E2959 Evidence submitted by the appellant: • The appellant provides a third-party appraisal listing the value of the subject property at $233,000 as of January 1,2025. • The appellant also states that the condition of the manufactured home and proximity to a horse farm negatively affect the property's value. Evidence submitted by the county representative: • The following changes are recommended based on the third-parry appraisal and a site review by a county appraiser on July 23: ➢ The grade of the residence should be lowered from C-10 to C-15. The condition should be reduced from Average to Fair. An additional 20%functional depreciation should be added because the property requires a new well and septic system. ➢ The existing garage should be reclassified as a workshop. A shed and lean-to should be added.All outbuildings should be set to poor condition with 80%depreciation. Some outbuildings need to have their dimensions updated. • Photos of subject property • Third-party appraisal report • Current Property Record Card of Subject • Proposed Property Record Card of Subject Motion of the Board Accept the Coun 's revised value of$231,500 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Jerry E. Dixon Appellant(if different) Property Address 17006 Red River Drive Parcel H)or Abstract 0807140480 Statement of Appeal: Request a reduction in value based on the fact that the home was destroyed by a fire and the property has no driveway access. Current Assessed Value $62,300 County Opinion $62,300 Time of Hearin 1:43 PM Appellant Opinion $35,000 County Representative Scott Zeman Board Decision $62,300 Evidence submitted by the appellant: • The manufactured home was destroyed by a fire and has no value. • The property has no driveway access. Evidence submitted by the county representative: Docusign Envelope ID: 10A7898C-B3EB-45F1-8EFC-F2EE238E2959 • The manufactured home has already been removed from the property record and has no value for tax year 2025. • The current property record has a-60%land value adjustment for limited access. Plat Book 80, page/74 indicates there are two points of access by private driveway easements. Both driveways are gated by their owners, and their access is restricted. The land adjustment of- 60%is justified. • The reasons for the appeal have already been addressed in the current assessment.No change is recommended. • Photos of Subject: Overhead,manufactured home, and gated driveways • Plat recording Plat Book 80,page 74 • Current Property Record Card of Subject 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 Gilded Homes LLC Appellant(if different) Property Address 513 Locust Road Parcel ID or Abstract 19865658652 Statement of Appeal: Request a reduction in value based upon the recent purchase price and condition of the residence. Current Assessed Value $202,500 County Opinion 1 $139,900 Time of Hearin 1:50 PM Appellant Opinion $131,333 County Representative Roger Gunn Board Decision $139,900 Evidence submitted by the appellant: • The appellant submitted a HUD closing statement and Profit and Loss statement for 509 Locust Road, 513 Locust Road, and 613 Locust Road. The appellant lists an estimated value of $131,333. Evidence submitted by the county representative: • The subject is a 1,025 square foot,4 bedrooms, 1 bath masonry residence. This property was part of a three-property sale(509 Locust Road, 513 Locust Road, and 613 Locust Road)that occurred in July 2024 for$394,000 or$131,333 per residence. • A site inspection was performed on July 24,2025 in which the appraiser observed that deferred maintenance exists, and the interior is in the process of renovation. Based on the owner's profit and loss statement for this residence, it is reasonable to conclude this property was in similar condition on January 1,2025. Docusign Envelope ID: 10A7898C-B3EB-45F1-8EFC-F2EE238E2959 • The County recommends changing the effective year built from 1987 to 1977 to match the actual year built, change the condition from Average to Poor and apply an additional 20% physical depreciation for 62%total depreciation. Heat type should be changed from Electric to Baseboard. Also,a 10 x 10 storage building was discovered on the site and should be added to the property record. • Photograph of Subject • Location Map of Subject • Current Property Record Card of Subject • Proposed Property Record Card for Subject Motion of the Board Accept the Coun 's revised value of$139,900 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Gilded Homes LLC Appellant(if different) Property Address 613 Locust Road Parcel ID or Abstract 9865641553 Statement of Appeal: Request a reduction in value based upon the recent purchase price and condition of the residence. Current Assessed Value $187,400 County Opinion $179,500 Time of Hearin 1:55 PM Appellant Opinion $131,333 County Representative Roger Gunn Board Decision $179,500 Evidence submitted by the appellant: • The appellant submitted a HUD closing statement and Profit and Loss statement for 509 Locust Road, 513 Locust Road, and 613 Locust Road. The appellant lists an estimated value of$131,333. Evidence submitted by the county representative: • The subject is a 988 square foot, 3 bedrooms, 1 bath frame residence. This property was part of a three-property sale(509 Locust Road, 513 Locust Road, and 613 Locust Road)that occurred in July 2024 for$394,000 or$131,333 per residence. • A site inspection was performed on July 24, 2025 in which the appraiser observed that the subject has had some maintenance over the years,but the effective year built of 1995 was probably overstated. • The County recommends changing the effective year built from 1995 to 1990 with the actual year built being 1985. Also,heat type should be changed from Combination Heat and Air to Baseboard Electric and no air conditioning. • Photograph of Subject Docusign Envelope ID: 10A7898C-B3EB-45F1-8EFC-F2EE238E2959 • Location Map of Subject • Current Property Record Card of Subject • Proposed Property Record Card for Subject Motion of the Board Accept the Coun 's revised value of$179,500 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Derrick Evatt Appellant(if different) Property Address 3907 West Ten Road Parcel ID or Abstract 9844751585 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $694,300 County Opinion $680,100 Time of Hearin 1:58 PM Appellant Opinion $600,000 County Representative Louise Benson- Board Decision $680,100 Lochner Evidence submitted by the appellant: • The Appellant filed a formal appeal on May 28,2025. The Appellant stated"Roof exceeds 20+ years old and needs to be replaced. Due to size of the home's roof,this repair cost will prove substantial. Currently getting quotes for roof repair and replacement due to active damage. Additionally,plumbing and other repairs we have been quoted will depreciate the home's value until they are repaired due to their age." • Home Inspection report dated June 10,2024 • Plumbing replacement bid for$16,006. • Roof replacement bid for$2,641.52. • NCDOT communication concerning noise abatement. Evidence submitted by the county representative: • On July 10,2025, a site visit was performed by this appraiser. The taxpayers were not in attendance. Exterior pictures were taken and general maintenance,condition, grade, and construction standards were observed. Factors and conclusions drawn by this appraiser after conversations, emails, and exterior site visit: 1. Subject property was purchased in an arms-length transaction on July 12, 2024 for$680,000. The property was listed for sale on March 21,2024 for$749,000. 2. Due to proximity of Highways 40/85,traffic noise was audible. There has been a-20%land influence applied for several years. The taxpayer provided communications with NCDOT stating no sound abatement was planned.No change recommended. Docusign Envelope ID: 10A7898C-B3EB-45F1-8EFC-F2EE238E2959 3.As of January 1,2025,the subject is in need of roof replacement. This was performed in July 2025, a bid for$24,641.52 was provided. 4. Extensive plumbing replacement/repair is noted in the Home Inspection report.A bid for work is $16,000. 5. The effective year built currently is 2015,with the actual year built being 1990.Per the interior pictures attached from the MLS listing in 2024,updates and maintenance has been performed. Except for the roof and plumbing repairs needed,the home has an effective year built of 2015. These repairs would reduce the effective year built to 2012. 6. The Grade is 13+10, a conservative grade for this home. 7. SFYI's-The older storage building per MLS pictures was removed from the site due to termite infestation. • Recommended changes to property record include: 1. SFYI's-Removal of storage building results in lowering value $1,300. 2. Effective year built of 2015 reduced to 2012 results in lowering the value $12,900. • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Photos of Improvements • GIS map Motion of the Board Accept the Coun 's revised value of$680,100 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: Property Owner Helen Olsen Appellant(if different) Property Address 5900 Raineywood Drive Parcel ID or Abstract 19835591157 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $354,200 County Opinion $327,100 Time of Hearin 2:06 PM Appellant Opinion $200,000 County Representative Louise Benson- Board Decision $327,100 Lochner Evidence submitted by the appellant: • The Appellant filed a formal appeal on May 25,2025. The Appellant provided a list of items that were defective concerning her property,e.g.,well,hole in roof,upstairs heat pump, deck, garage door,interior painting,main level carpet,refrigerator(See attachment to Appeal for details). Evidence submitted by the county representative: Docusign Envelope ID: 10A7898C-B3EB-45F1-8EFC-F2EE238E2959 • On July 2,2025 a site visit was performed by this appraiser. The taxpayer was in attendance and allowed access to the site along with the exterior and interior of the home to observe condition and maintenance. • Appraiser observations: 1. Fireplace is inoperable,removal from assessment is warranted. ($3,500 reduction) 2. The Effective Year Built is the same as the Actual Year Built(1996)reflecting the condition and amenities of a 29-year-old home. (No change) 3. Deck,roof,heat pump and well have exhausted their useful life. Additional 10%physical depreciation is recommended based on being major home components. ($23,600 reduction) 4. The utilization of Items 1 & 3 reductions result in a building value of$212,800. This value is justified based on the Comper report attached for PIN 9836507397 in particular. • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Photos of Improvements • GIS map • Comper Report Motion of the Board Accept the Coun 's revised value of$327,100 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Faye Ann Simmons Appellant(if different) Kirkpatrick Property Address 5805 West Ten Road Parcel ID or Abstract 9834542957 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $147,100 County Opinion $146,400 Time of Hearin 2:13 PM Appellant Opinion $80,000 County Representative Louise Benson- Board Decision $146,400 Lochner Evidence submitted by the appellant: • The Appellant filed a formal appeal on May 15,2025. The Appellant noted that the home is a "very old house" and based the opinion of lower market value on"condition". Evidence submitted by the county representative: • On June 9,2025 a site visit was performed by this appraiser. The taxpayer was at the home but was not receptive to an interior view. Appraiser was allowed to walk the property for general observations and recommendations including: Docusign Envelope ID: 10A7898C-B3EB-45F1-8EFC-F2EE238E2959 1. The Actual Year Built, and the Effective Year Built of 1944 are currently utilized for assessment. 2. Physical Condition is already listed as Fair with an additional 20%physical depreciation. 3. The current Grade of D is appropriate for this home. 4. Multiple Special Features Yard Items have a minimal value. 5.A window unit air conditioner was noted on site; County records should be updated to reflect there is no central air conditioning. (Reduction of$700) • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Photos of Improvements • Aerial/GIS map Motion of the Board Accept the Coun 's revised value of$146,400 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: Property Owner Vickie E.Thomas Appellant(if different) Property Address 507 E. Graham Street Parcel ID or Abstract 9825346283 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $323,900 County Opinion $287,300 Time of Hearin 2:16 PM Appellant Opinion $240,000 County Representative Louise Benson- Board Decision $287,300 Lochner Evidence submitted by the appellant: • The Appellant included photos of windows, siding, and exterior painting along with the statements: "Needs new siding and windows. Both are 23 years old" "No garage" Evidence submitted by the county representative: • On May 23,2025 a site visit was conducted for the exterior condition of the improvements. Photos are attached and the Appellant's photos were confirmed for accuracy. The following observations and conclusions were noted: 1. The Appellant stated, 'no garage'. This is confirmed and there is no garage on assessment. (No value change) 2. The roof is metal not shingle per county records. o value change) Docusign Envelope ID: 10A7898C-B3EB-45F1-8EFC-F2EE238E2959 3. Special Features Yard Items -coding has been changed to reflect a lean-to vs shed, and a storage building vs shed. (No value change) 4. The Actual Year Built(1951) and the Effective Year Built(1951)are the same. This reflects the condition of the windows and the siding being aged,no additional adjustment is warranted in this appraiser's opinion. (No value change) 5.A review of the shape of the 2.40 acres site reveals an irregular shape, impeding full use of approximately 1 triangular acre at the rear of the site.A-25%land influence for shape is recommended. (Value reduction =$36,600) • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Photos of Improvements • Aerial/GIS map Motion of the Board Accept the Coun 's revised value of$287,300 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: Property Owner Michael J. Russo Appellant(if different) Property Address 2311 Highland Farm Road I Parcel ID or Abstract 19866128535 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $409,300 County Opinion $401,500 Time of Hearin 3:08 PM Appellant Opinion $295,000 County Representative Louise Benson- Board Decision $401,500 Lochner Evidence submitted by the appellant: • The Appellant filed a formal appeal on May 28,2025. The Appellant noted: "has an old well and septic tank,needs roof,plumbing replacement, exterior doors and remodeling,driveway needs replacement." Evidence submitted by the county representative: • On 6/23/2025 a site visit was performed by this appraiser. Access was allowed to the site along with the exterior and interior of the home to observe grade, condition/maintenance, and construction standards. Exterior measurements and photos were taken of the residence and the outbuildings. • The following observations were noted: 1. Measurements were taken of the home with no change in the heated square footage,but 2 decks,a patio,and screened porch were discovered and added. Docusign Envelope ID: 10A7898C-B3EB-45F1-8EFC-F2EE238E2959 2. The grade of C+10 is considered correct. 3. The Actual Year Built is 1962. Some maintenance has been done since 1962, e.g., original roof replacement, appliances,HVAC but due to the condition of the current roof, deferred exterior maintenance and outdated interior cosmetics,the Effective Year Built should be 1987. This would reflect a 38-year age of the home in 2025. 3. SFYI's -All yard items were measured and corrected; Corrections and additions resulted in a total SFYI of$48,600 vs$38,700 prior to inspection. See photos attached and the line items. 4. Land influences-the 2.05 acres site is assessed correctly.No land influences e.g. topography or access are deemed. • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Photos of Improvements • Aerial/GIS map Motion of the Board Accept the Coun 's revised value of$401,500 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Chair of the igned by: Leon Meyers [ a--11-1nORqF;E 8/8/2025 Recording SecrenYAWAA"�r �ScuSigned by: Jennifer Ri sbee I��Stit g R6669 8/8/2025