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HomeMy WebLinkAbout2025_08_20 BOER Minutes Docusign Envelope ID:79BFA323-6A76-4F1A-BD2E-B226A3EF016C MINUTES Orange County Board of Equalization and Review Meeting held on August 20, 2025 Board Members in attendance: Chair of the Board Leon Meyers No Regular Member Saru Salvi No Regular Member Richal Vanhook Yes Alternate Member Shereese Alston No Alternate Member Hunter Beattie No Alternate Member Tony Blake Yes Alternate Member Vaughn Compton No Alternate Member Shannon Julian No Alternate Member Barbara Levine Yes 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/Exemptions Shavonda McLean Appraiser Bill Hiltbold Meeting Schedule: Time PIN or Abstract Appellant Appeared Appeal Type 1:00 PM 9779890221 Unity Center of Peace Yes Denial of Exemption 1:45 PM 0809677417 Kenneth B. Benfield No Denial of Exclusion 1:48 PM 0900248697 James E. Cates Et al No Value 1:50 PM 9874839135 Young Whang No Value 1:55 PM 9860879777 Pamela H. Butler Trustee No Value 1:58 PM 9778788521 Katye H. Hargraves No Value 1:59 PM 9768075042 Jason Maxwell Barth No Value 2:02 PM 9799395188 Yunjun Mu No Value 2:04 PM 9758892620 Tanzanika Marche Farrington No Value 2:10 PM 9779609501 Gayle Y. Murrell No Value 2:12 PM 9870722603 Janice Putnam No Value 2:14 PM 9870723610 Janice Putnam No Value Time By Meeting called to order 1:00 PM Barbara Levine Meeting adjourned 2:19 PM Barbara Levine Docusign Envelope ID:79BFA323-6A76-4F1A-BD2E-B226A3EF016C Related meeting notes: • In the absence of Saru Salvi,Barbara Levine served today. • In the absence of Leon Meyers, Tony Blake served today. • Richal Vanhook made a motion for Barbara Levine to act as Chair for today's meeting. Tony Blake seconded the motion. There were no objections. Property Identification: Property Owner Unity Center of Peace Appellant(if different) Marea Kavanagh, Board President Rev.Victoria Loveland-Coen, Senior Minister Property Address 8800 Seawell School Road Parcel ID or Abstract 9779890221 Statement of Appeal: Request for property to receive an exemption under G.S.105-278.3, exemption for religious purposes for 2025. Current Assessed Value N/A County Opinion Deny Exemption Time of Hearin 1:00 PM Appellant Opinion Grant Partial Exemption County Representative Shavonda Board Decision Grant Partial Exemption McLean Evidence submitted by the appellant: • The appellant feels this property should receive a partial religious purposes exemption for 2025 under G.S.105-278.3. Evidence submitted by the county representative: • Unity Center of Peace,Inc. filed a 2025 application, and a field review was conducted.Upon review,the County noticed the advertising of a venue. As of January 1, 2025 we find no evidence this property is being wholly and exclusively used by its owner for religious purposes in G.S. 105-278.3. • Timely Application • Appeal Letter for Appellant • G.S. 105-278.3 • Brochure • Pictures • Income • Rentals Motion of the Board Grant the partial religious exemption for 2025 Docusign Envelope ID:79BFA323-6A76-4F1A-BD2E-B226A3EF016C Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Richal Vanhook Voted Against Property Identification: Property OwnertRougemont nneth B.Benfield A ellant(if different) Property Addre32 NC Hwy 57 N Parcel ID or Abstract 0809677417 Statement of Appeal: Request for property to receive an exclusion under G.S.105-277.1, elderly or disabled exclusion for 2025. Current Assessed Value N/A County Opinion Grant Exclusion Time of Hearin 1:45 PM Appellant Opinion Grant Exclusion County Representative Shavonda Board Decision Grant Exclusion McLean Evidence submitted by the appellant: • The appellant feels that this property should be granted the elderly or disabled exclusion under G.S. 105-277.1 for 2025, after providing income for 2024. Evidence submitted by the county representative: • This property was denied the elderly or disabled exclusion for 2025 due to the appellant not providing income for 2024 to determine eligibility. • 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 • 2024 Income Motion of the Board Grant the elderly or disabled exclusion for 2025 Made the motion Tony Blake Seconded the motion Richal Vanhook Voted For Barabara Levine Voted Against Property Identification: Docusign Envelope ID:79BFA323-6A76-4F1A-BD2E-B226A3EF016C Property Owner James E. Cates Et al Appellant(if different) Property Address Vacant land-15.73 acres Parcel ID or Abstract 0900248697 near Sawyer Road Statement of Appeal: Request a reduction in value due to the property being landlocked and based on a comparable sale. Current Assessed Value $155,000 County Opinion $129,200 Time of Hearin 1:48 PM Appellant Opinion $56,000 County Representative Kelly Wells Board Decision $129,200 Evidence submitted by the appellant: • The property is LANDLOCKED. There is no easement to the property. The property should be evaluated as timber land. • Recent Purchase: Parcel number 0900466064 sold for$25,000, sale date 19 APR 23. Evidence submitted by the county representative: • The subject property is 15.73 acres of vacant land in Little River near Sawyer Rd. The parcel is landlocked with no legal easement for access. The County recommends increasing the land adjustment from-40%to-50% for access,creek, and low lying land to be more comparable to the adjacent parcel that is also land locked with a-50%land adjustment. Note: the sale referenced in the appeal is across two counties and only a portion of the parcel is in Orange County. It is not considered a qualified sale. • 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$129,200 Made the motion Tony Blake Seconded the motion Richal Vanhook Voted For Barbara Levine Voted Against Property Identification: Property Owner Young Whang ellant(if different) Property Address 1824 Spring Overlook Parcel ID or Abstract 9874839135 Lane Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $781,000 County Opinion $755,800 Time of Hearin 1:50 PM Appellant Opinion $734,600 County Representative Kelly Wells Board Decision $755,800 Evidence submitted by the appellant: Docusign Envelope ID:79BFA323-6A76-4F1A-BD2E-B226A3EF016C • It seems like the square foot value of my property at$194.55 is higher than comparable sales value of the following six properties(listed with their SQ value). My proposed value of $734,600 was based on the average SQ value of$179.71, derived from the six properties. 1710 Spring Overlook($192.65), 1305 Clandon Square($176.32), 212 Stanton Gable ($169.01), 316 Prestwood($187.65), 1510 Spring Overlook($171.14), 201 Stanton Gable($181.52). Note that the SQ value was assessed only from the building value on the Orange County website and does not take into account the land value. Evidence submitted by the county representative: • The subject property is a 3,191 square foot frame home with 4 bedrooms and 3 & 1/2 baths built in 2021. • Based on the differences in year built,attachments and various build qualities(attributed to different builders),the price per square foot is not the best measure for equity. • The most similar home to the subject that sold in 2024 was 1710 Spring Overlook Lane,PIN 9874835067 for$755,000. The comparable is a year older,built in 2020,with 3,073 square feet. The comparable appears from the exterior to have slightly more details than the subject property, suggesting the subject has less upgrades and aesthetic features. • A site visit was conducted,and it was noted there should be a deck and screened-in porch over patio instead of a second deck over patio in the back. The yard is quite sloped from front to back,noted in the images of the property. Based on these findings,the County recommends adding a .97 design factor for the lack of upgrades, correcting the screened-in porch and deck over patio,and adding-10%topography resulting in a reduced total value of$755,800. • Photos of Subject • GIS map • Images of subject and comps noted in appeal • 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$755,800 Made the motion Barbara Levine Seconded the motion Richal Vanhook Voted For Tony Blake Voted Against Property Identification: Property Owner Pamela H. Butler Trustee Appellant(if different Property Address 7312 Old NC 86 Parcel ID or Abstract 19860879777 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $257,900 County Opinion $161,400 Time of Hearin 1:55 PM Appellant Opinion $175,000 County Representative Bill Hiltbold Board Decision $161,400 Docusign Envelope ID:79BFA323-6A76-4F1A-BD2E-B226A3EF016C Evidence submitted by the appellant: • The property is extremely overvalued for an acre of land. The existing house has been vacant since my father passed in 2016 and is inhabitable. The extensive cost required to replace the roof and windows, add heating and water, and other repairs to make it habitable makes it necessary to demolish. Evidence submitted by the county representative: • The house is collapsing and has a negative value since it would cost more to demolish and remove it than it is worth. I propose changing the effective year built to the year built of 1965 and additional physical depreciation from 20%to 99%. • If the board accepts these changes,the building value would decrease from$97,600 to $1,100. Total property value would change from$257,900 to$161,400. • Photos of Subject • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Correspondence Motion of the Board Accept the Coun 's revised value of$161,400 Made the motion Richal Vanhook Seconded the motion Tony Blake Voted For Barbara Levine Voted Against Property Identification: 1 Property Owner i Katye H. Hargraves Appellant(if different) Property Address 511 Oak Avenue I Parcel ID or Abstract 19778788521 Statement of Appeal: Request a reduction of value based on the age of the home and lack of improvements. Current Assessed Value $542,400 County Opinion $542,400 Time of Hearin 1:58 PM Appellant Opinion $323,000 County Representative Bill Hiltbold Board Decision $542,400 Evidence submitted by the appellant: • The house has not had any improvements since it was built in 1957. Evidence submitted by the county representative: • The grade is C-10 and the effective year built is 1967, 58 years old. The property is considered to be valued correctly. The county recommends no change. • Photos of Subject • Current Property Record Card of Subject • Correspondence Docusign Envelope ID:79BFA323-6A76-4F1A-BD2E-B226A3EF016C Motion of the Board Accept the Coun 's recommendation of no change in value Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Richal Vanhook Voted Against Property Identification: Property Owner Jason Maxwell Barth Appellant if different Property Address 1028 Sabre Court Parcel ID or Abstract 19768075042 Statement of Appeal: Request a reduction in value based on issues with the lot and condition of the home. Current Assessed Value $764,500 County Opinion $752,000 Time of Hearin 1:59 PM Appellant Opinion $700,000 County Representative Bill Hiltbold Board Decision $752,000 Evidence submitted by the appellant: • The lot should be graded to divert water away from the house. The crawlspace floods and the house needs a new roof. There is an easement across the property. Evidence submitted by the county representative: • The property presently has a-25%market adjustment on the land for easement and flooding. • I noticed the room added on the back extends 16 ft.with a deck behind it. Correcting the sketch adds 96 sq. ft. The roof and deck are weathered. I propose revising the effective year built to the year built of 1997. • If the Board accepts these changes,the building value would decrease from$564,200 to $551,700. Total property value would change from$764,500 to $752,000. • Photos of Subject • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Correspondence Motion of the Board Accept the Coun 's revised value of$752,000 Made the motion Tony Blake Seconded the motion Richal Vanhook Voted For Barbara Levine Voted Against Property Identification: Property Owner I Yunjun Mu Appellant(if different) Property Address 12208 E. Old Oxford Road I Parcel ID or Abstract 19799395188 Docusign Envelope ID:79BFA323-6A76-4F1A-BD2E-B226A3EF016C Statement of Appeal: Request a reduction in value based on the fact that the property is part of a storm water runoff and due to incorrect data on the current property record card. Current Assessed Value $732,800 County Opinion $712,300 Time of Hearin 2:02 PM Appellant Opinion $630,000 County Representative Bill Hiltbold Board Decision $712,300 Evidence submitted by the appellant: • The subject property is on the Booker creek stormwater runoff pathway. Water flows across the property and pools in the back yard as the land is flat and water has nowhere to go. The issue is well documented with the Chapel Hill Town Council. Our property is classified as a runoff"buffer"to slow or absorb runoff from Erwin Rd. • The house has 3 full bathrooms and should be classified as a 1.5 story not 2. Evidence submitted by the county representative: • The land is almost level and appears lower than the neighbors'properties. I don't see a good way to drain it without digging a trench through the neighbor's yard. The property is not in a flood way or floodplain on the GIS maps. To avoid undocumented use of flood adjustment I applied a-10%Low Land(LL)reduction to the land screen. This reduces land value by $26,700 to $240,100. • The property was listed for sale in 2017 with 4 bedrooms, 3 full baths, 0 half baths and 3,325 sq. ft. of living area. I measured and found the garage extends 4 ft. further into the front yard than shown on the 2024 sketch and the open porch is now a screened porch. I changed 2 story to 1.5 story,removed unfinished attic and adjusted the upper stories to a total finished area of 3,279 sq. ft.-well within 5%of the sale listing. With no other changes to the building data,its value increases $6,200 to$472,200. • If the Board accepts these changes,the land value would decrease from$266,800 to $240,100. Building value would increase from$466,000 to $472,200. Total property value would decrease from$732,800 to$712,300. • Photos of Subject • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Correspondence Motion of the Board Accept the Coun 's revised value of $712,300 Made the motion Tony Blake Seconded the motion Richal Vanhook Voted For Barbara Levine Voted Against Property Identification: Property Owner Tanzanika Marche Appellant(if different) Farrington Property Address 1226 McCauleyLane Parcel ID or Abstract 9758892620 Docusign Envelope ID:79BFA323-6A76-4F1A-BD2E-B226A3EF016C Statement of Appeal: Request a reduction in value based on the fact that there have been no additions or improvements to the home. Current Assessed Value $384,600 County Opinion $364,100 Time of Hearin 2:04 PM Appellant Opinion $303,000 County Representative Bill Hiltbold Board Decision $364,100 Evidence submitted by the appellant: • There have been no additions or improvements since the home was built in 1996. Evidence submitted by the county representative: • This property is in a neighborhood of single-family stick-built,modular, and manufactured homes. The equity analysis presents the subject among 16 improved properties similar in living area. The list is then sorted by assessed value per sq ft,and the subject is above the median of $177/sq ft.Note that many of the neighboring properties are manufactured homes. • The subject residence has wall-to-wall carpet and the same kitchen/bath fixtures that were installed when the home was built. I propose reducing the grade of the subject from C+10 to a C. • If the Board accepts these changes,the building value would decrease from$255,800 to $205,300. Total property value would change from$384,600 to $364,100. • Photos of Subject • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Correspondence Motion of the Board Accept the Coun 's revised value of$364,100 Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Richal Vanhook Voted Against Property Identification: Property Owner Gayle Y.Murrell Appellant(if different) Property Address 118 Hanna Street Parcel H)or Abstract 19779609501 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $428,500 County Opinion $404,200 Time of Hearin 2:10 PM Appellant Opinion $300,000 County Representative Bill Hiltbold Board Decision $404,200 Evidence submitted by the appellant: Docusign Envelope ID:79BFA323-6A76-4F1A-BD2E-B226A3EF016C • There is a lot deterioration of the south facing windows.All the windows need to be replaced but those are particularly bad. There is water damage to the floorboards in the bathroom. The pipes are all old. The cost of the repairs would inhibit any buyer from paying more than $300, 000 for this property. The house at 105 Hanna Street has been fully renovated twice in the last 10 years. It has been on the market for four months now. It started at 450, 000 and has now dropped to 389,000. It started with the exact same floor plan as this house. Evidence submitted by the county representative: • This single family residence is quite depreciated. The photos show the kitchen and baths with original cabinets and fixtures,rot in places and ceiling tiles ready to fall. The shingles have been replaced with a metal roof which shows a sag in the rafters on the back side. • I added a collapsing metal shed to the yard items at$0 value. • 1 propose changing the effective year built from 1982 to the year built of 1957. • If the Board accepts these changes,the building value would decrease from$133,500 to $109,200. Total property value would change from$428,500 to $404,200. • Photos of Subject • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Correspondence Motion of the Board Accept the Coun 's revised value of$404,200 Made the motion Barbara Levine Seconded the motion Tony Blake Voted For Richal Vanhook Voted Against Property Identification: Property Owner Janice Putnam Appellant(if different) Property Address 1822A Billabong Lane Parcel H)or Abstract 9870722603 Statement of Appeal: Request a reduction in value based on the condition of the home and lack of utility services for the property. Current Assessed Value $217,200 County Opinion $204,000 Time of Hearin 2:12 PM Appellant Opinion $180,500 County Representative Bill Hiltbold Board Decision $204,000 Evidence submitted by the appellant: • This is an old house moved to this lot. It has no public sewer or fiber optic connection. The driveway easement crosses the neighbor's property, and we share a concrete driveway. They have sloped the drive to divert runoff onto my property and are placing obstacles in the easement. Evidence submitted by the county representative: Docusign Envelope ID:79BFA323-6A76-4F1A-BD2E-B226A3EF016C • The house is unoccupied; and decks and exterior are molded and rotting. The kitchen and bath fixtures are original to the home. Walls are mildewed and the floors uneven. The glazed porch is only 8 x 11 and located on the corner of the house. • I propose adjusting the effective year built from 1975 to the year built of 1945. • If the Board accepts these changes,the building value would decrease from$77,200 to $64,000. Total property value would change from$217,200 to $204,000. • Photos of Subject • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Correspondence Motion of the Board Accept the Coun 's revised value of$204,000 Made the motion Barbara Levine Seconded the motion Richal Vanhook Voted For Tony Blake Voted Against Property Identification: Prove Provertv Owner Janice Putnam A ellant if different Property Address 1822 Billabong Lane I Parcel ID or Abstract 19870723610 Statement of Appeal: Request a reduction in value based on the condition of the home and lack of utility services for the property. Current Assessed Value $325,600 County Opinion $300,700 Time of Hearin 2:14 PM Appellant Opinion $225,000 County Representative Bill Hiltbold Board Decision $300,700 Evidence submitted by the appellant: • This is an old house moved to this lot. It has no public sewer or fiber optic connection.A tree fell knocking the gutter off and the AC compressor loose on its base. Reappraisal of$139,200 is an extreme 75%increase. Evidence submitted by the county representative: • The house is unoccupied; decks and exterior are molded and rotting. The kitchen and bath fixtures are original to the home. Walls are mildewed and the floors uneven. • I added a shed to the yard items valued at$300. • I propose adjusting the effective year built to the actual year built of 1945 and changing average condition to fair. • If the Board accepts these changes,the building value would decrease from$121,700 to $96,500. Yard item total would increase from$3,900 to $4,200. Total property value would change from$325,600 to $300,700. • Photos of Subject • Current Property Record Card of Subject 0 Proposed Property Record Card of Subject Docusign Envelope ID:79BFA323-6A76-4F1A-BD2E-B226A3EF016C • Correspondence Motion of the Board Accept the County's revised value of$300,700 Made the motion Tony Blake Seconded the motion Barbara Levine Voted For Richal Vanhook Voted Against Chair of the Bo cuSigned by: Barbara Levine s 9/9/2025 Recording Secre udbusigned by: Jennifer Rigsbee 9/9/2025