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HomeMy WebLinkAbout2025_08_26 BOER Minutes Docusign Envelope ID:7FE57725-9FEA-4FD3-99AA-DE6B4DB9B62E MINUTES Orange County Board of Equalization and Review Meeting held on August 26, 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 Real Property Appraisal Manager Roger Gunn Temporary Appraiser Assistant Rob Teachout PUV Compliance Review Appraiser Dana Hall Appraiser Cyle Anderson Appraiser Bill Hiltbold Meeting Schedule: Time PIN or Abstract Appellant Appeared Appeal Type 1:00 PM 9890605507.045 Sora Shin No Cyle Anderson 1:08 PM 9865604391 Henry Thomas Pope Jr. No Dana Hall 1:11 PM 9728438513 Bryan Kempter No Dana Hall 1:11 PM 9728533879 Bryan Kempter No Dana Hall 1:18 PM 9856111683 William Atherton No Dana Hall 1:25 PM 9799616953 Hongliang Liu No Bill Hiltbold 1:36 PM 9788197475 Mark R. Patmore No Bill Hiltbold 1:41 PM 9767710011 Sharon Poythress House Yes Bill Hiltbold 1:56 PM 9759901250 Anthony L.Webb Heirs No Bill Hiltbold 2:01 PM 9787483813 Connole Elizabeth L. Read No Bill Hiltbold 2:11 PM 9890113679 Mohsen Hajirahim Yes Bill Hiltbold Time By Meeting called to order 1:OOPM Leon Meyers Meeting adjourned 2:26PM Leon Meyers Docusign Envelope ID:7FE57725-9FEA-4FD3-99AA-DE6B4DB9B62E Property Identification: Property Owner Sora Shin Appellant(if different) Property Address 432 Glencrest Place Parcel H)or Abstract 9890605507.045 Statement of Appeal: Request a reduction in value based on a discrepancy in square footage on the current property record card and on comparable sales. Current Assessed Value $362,400 County Opinion $325,800 Time of Hearin 1:OOPM Appellant Opinion $302,533 County Representative C le Anderson Board Decision $325,800 Evidence submitted by the appellant: • The appellant states that this unit's square footage is incorrectly stated at 1398. The appellant provided supporting documentation to substantiate this claim. The appellant also provided two recently sold units comparable to the subject property. Evidence submitted by the county representative: • The subject property is located at 432 Glencrest Place,in the Providence Glen Condominium project, in Chapel Hill. The County physically inspected the property for verification and photos. The plat and sketch for this unit were reviewed after looking over the appellant's supporting documentation. MLS data from the 2008 sale of this unit was also reviewed to help determine the correct square footage.After review,the County recommends correcting the sketch/square footage of the subject property to match the plat and unit 431,which is a mirror of the subject. The County also reviewed a sales analysis of similar sized units from this neighborhood that sold in 2024. After reviewing these four sales,the County recommends reducing the effective year built of the subject property from 2007 to 2002. These recommended changes would bring the subject's price per square foot in line with the 2024 comparable sales by reducing the assessment from$362,400 to $325,800. The County recommends a revised value of$325,800 for the subject property. • Photo of Subject • GIS map • Plat Showing 3'Floor Units 431-434 • Duplicate Plat with Labels • MLS Data From 2008 Sale Of Subject • Sales Analysis • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Property Record Card of Unit 431 Motion of the Board Accept the Coun 's revised value of$325,800 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Docusign Envelope ID:7FE57725-9FEA-4FD3-99AA-DE6B4DB9B62E Property Identification: Property Owner Henry Thomas Pope Jr. Appellant(if different) Property Address 515 Revere Road Parcel ID or Abstract 19865604391 Statement of Appeal: Request a reduction in value based on the condition of the home and land restrictions that exist on the property. Current Assessed Value $206,100 County Opinion $174,300 Time of Hearin 1:08PM Appellant Opinion $125,000 County Representative Dana Hall Board Decision $174,300 Evidence submitted by the appellant: • The Appellant filed a formal appeal on July 11,2025. The Appellant states the condition of the house, and the land restrictions affect the value negatively with limited rental income. Evidence submitted by the county representative: • The subject property is located at 515 Revere Road. The parcel is under appeal due to the incorrect bathroom count, condition of the house,and negative land influences of traffic/shape/size. • After a field inspection on July 25,2025,the house only has one bathroom and there are very few renovations to the property. The shape and size of the lot is affected by the Town of Hillsborough eminent domain recorded in 1999. The lot currently sits at the corner of a major highway intersection with US 70 and Revere Road. We currently have two bathrooms with an effective year built of 1981. Our-15%negative influence on the lot only reflects the size of the lot. • Corrections to assessed records include: 1. Removed one bathroom count. 2. Effective year built from 1981 to 1966, due to condition. 3. Change land adjustment to -30%to reflect shape/size/intersection traffic. • These changes would reduce the current assessed value of the property from$206,100 to $174,300. • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Photos of Subject • GIS map Motion of the Board Accept the Coun 's revised value of$174,300 Made the motion Richal Vanhook Seconded the motion Sam Salvi Voted For Leon Meyers Voted Against Property Identification: Docusign Envelope ID:7FE57725-9FEA-4FD3-99AA-DE6B4DB9B62E Property Owner Bryan Kempter Appellant(if different) Property Address 10.01 acres parcel on Parcel ID or Abstract 9728438513 Millikan Road Statement of Appeal: Request the acceptance of the untimely filed PUV application submitted on June 25,2025 for the assessor to apply Present Use Value enrollment for the 2025 calendar year. Current Assessed Value N/A County Opinion Accept untimely application for Present Use Value Time of Hearing 1:11PM Appellant Opinion Accept untimely application for Present Use Value County Representative Dana Hall Board Decision Accept untimely application for Present Use Value Evidence submitted by the appellant: • With the recent approval/acceptance of the qualifying tract(9841280035)in PUV,I would now like to apply for two parcels in forestry, 97284388513 and 9728533879. Evidence submitted by the county representative: • The subject property is 10.01 wooded acres on Millikan Road. The nature of the appeal is the untimely filing of a Present Use Value application submitted on June 25,2025. • On June 25,2025,Bryan and Elizabeth Kempter completed a Present Use Value application in the assessor's office and was made aware of the January 31 st listing period deadline for all new applicants into the Present Use Value Program. • Per G.S. 105-277.4(al),an applicant may submit a late application upon showing of good cause by the appellant for failure to make a timely application,which may be approved by the Board of Equalization and Review. • A review of the untimely application indicates that the property would otherwise qualify for the Present Use Value program for forestry. • Good Cause Form • AV-5 Application • Forestry Management Plan • GIS Map Motion of the Board Accept untimely application for Present Use Value Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Bryan Kempter Appellant(if different) Property Address 13.26 acres on Millikan Parcel ID or Abstract 9728533879 Road Docusign Envelope ID:7FE57725-9FEA-4FD3-99AA-DE6B4DB9B62E Statement of Appeal: Request the acceptance of the untimely filed PUV application submitted on June 25,2025 for the assessor to apply Present Use Value enrollment for the 2025 calendar year. Current Assessed Value N/A County Opinion Accept untimely application for Present Use Value Time of Hearing 1:11PM Appellant Opinion Accept untimely application for Present Use Value County Representative Dana Hall Board Decision Accept untimely application for Present Use Value Evidence submitted by the appellant: • With the recent approval/acceptance of the qualifying tract(9841280035)in PUV,I would now like to apply for two parcels in forestry, 97284388513 and 9728533879. Evidence submitted by the county representative: • The subject property is 13.26 wooded acres on Millikan Road. The nature of the appeal is the untimely filing of a Present Use Value application submitted on June 25,2025. • On June 25,2025,Bryan and Elizabeth Kempter completed a Present Use Value application in the assessor's office and was made aware of the January 31 st listing period deadline for all new applicants into the Present Use Value Program. • Per G.S. 105-277.4(al),an applicant may submit a late application upon showing of good cause by the appellant for failure to make a timely application,which may be approved by the Board of Equalization and Review. • A review of the untimely application indicates that the property would otherwise qualify for the Present Use Value program for forestry. • Good Cause Form • AV-5 Application • Forestry Management Plan • GIS Map Motion of the Board Accept untimely application for Present Use Value Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner William Atherton Appellant(if different) Property Address 13.73 acres on Parcel H)or Abstract 9856111683 Brookhollow Road Statement of Appeal: Request the acceptance of the untimely filed Present Use Value application submitted on August 5,2025 for the assessor to apply the enrollment for 2025 calendar year. Docusign Envelope ID:7FE57725-9FEA-4FD3-99AA-DE6B4DB9B62E Current Assessed Value N/A County Opinion Accept untimely application for Present Use Value Time of Hearing 1:18PM Appellant Opinion Accept untimely application for Present Use Value County Representative Dana Hall Board Decision Accept untimely application for Present Use Value Evidence submitted by the appellant: • I was unaware of the present use value program until this past weekend. Evidence submitted by the coun representative: • The subject property is located on Brookhollow Road near Efland Cedar Grove Road. The nature of the appeal is the untimely filing of a Present Use Value application submitted on August 5,2025. • On August 5,2025,William and Allyson Atherton completed a Present Use Value application in the assessor's office and was made aware of the January 31 st listing period deadline for all new applicants into the Present Use Value Program. • Per G.S. 105-277.4(al),an applicant may submit a late application upon showing of good cause by the appellant for failure to make a timely application,which may be approved by the Board of Equalization and Review. • A review of the untimely application indicates that the property would otherwise qualify for the Present Use Value program for agriculture. • Good Cause Form • AV-5 Application • 2025 Attending Farmer Income Statement • GIS Map Motion of the Board Accept untimely application for Present Use Value Made the motion Sara Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Hongliang Liu Appellant(if different) Property Address 1801 Tinkerbell Road Parcel H)or Abstract 19799616953 Statement of Appeal: Request a reduction in value based on the condition of home due to flood damage. Current Assessed Value $427,600 County Opinion $399,300 Time of Hearin 1:25PM Appellant Opinion $400,000 County Representative Bill Hiltbold Board Decision $385,800 Evidence submitted by the appellant: 0 Severe flood damage Chantal .AC in crawls ace is damaged; floor joists need to be replaced. Docusign Envelope ID:7FE57725-9FEA-4FD3-99AA-DE6B4DB9B62E L Evidence submitted by the county representative: • The property is in a flood zone and has significant damage from floodwater during tropical storm Chantal which occurred during 2025. The subject's value cannot be updated for catastrophic events occurring during 2025 but can be updated for 2026 based on the subject's condition as of January 1,2026. • Approximately half of the property around the house and back yard are in a flood plain. I propose adjusting the reduction in land value for flooding from-20%to-30%. • The patio extends across the back of the addition as shown on the corrected sketch. • The storage building has an earth floor and rot where the walls contact the ground. I propose adjusting its grade from C to E. • Photos of Subject Property • Flood map • Current Property Record Card • Proposed Property Record Card of Subject • Correspondence Motion of the Board Adjust the reduction in land value for flooding to-35%resulting in a revised value of$385,800 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Mark R. Patmore Appellant(if different) Property Address 102A McMasters Street Parcel ID or Abstract 9788197475 Statement of Appeal: Request a reduction in value based on the fact that this is a single family property not a duplex. Current Assessed Value $844,600 County Opinion $802,900 Time of Hearin 1:36PM Appellant Opinion $644,600 County Representative Bill Hiltbold Board Decision $802,900 Evidence submitted by the appellant: • This property is a single-family home,but it looks like the Countyhas it listed as a duplex multifamily as the PIN number brings up an A and a B unit. Again,the is a single family and the land value should reflect that. Evidence submitted by the county representative: • This building is designed to rent single family residence. Please see the attached rental listing with the for rent sign on the front of the building. It has 1 electric meter, 1 kitchen, "4 full bedrooms, 3 living rooms,and 2 bonus rooms. All appliances included with plenty of off and Docusign Envelope ID:7FE57725-9FEA-4FD3-99AA-DE6B4DB9B62E on street parking". It does not have separate apartments, and the tenants share a common kitchen and living rooms. These dwellings used to be called boarding houses. I propose changing the type of building from 2 to 4 family(separate rental units)to "designed rental single family". • I measured the outside of the building and corrected the sketch which changed living area from 3,116 to 3,105 square feet,I propose changing the grade from B+10 to B-10,half baths from 0 to 1 and a market adjustment on the land from 70 to 47 in keeping with the Board's directive to review properties in Neighborhood 7104 and make necessary changes. • Photos of Subject Property • Current Property Record Card • Proposed Property Record Card of Subject • Correspondence Motion of the Board Accept the Coun 's revised value of$802,900 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: Property Owner Sharon Poythress House Appellant(if different) Property Address 1712 Damascus Church Parcel ID or Abstract 9767710011 Road Statement of Appeal: Request a reduction in value specifically to the land due to an electrical right of way, older well and septic system and stream buffers located on the property. Current Assessed Value $679,900 County Opinion $679,900 Time of Hearin 1:41PM Appellant Opinion $506,300 County Representative Bill Hiltbold Board Decision Continued to a later date Evidence submitted by the appellant: • 1 dispute the land value only. 1. There is a Piedmont electric right of way through the property. 2. Well and septic from 1979,reserve field area preserved. 3. Stream buffers both sides of the property. 4. Road access very dangerous,routine wrecks. 5. Lack of comparable properties. Most sales occurred in subdivisions,we are rural. Evidence submitted by the county representative: • Issue 1 and 3,1 did not find stream buffers or electric easements on the Orange County GIS map or the recorded plat. • Issue 2, functionality of the well and septic system are monitored by the Orange County Health Department. There is no mention of a problem with either at this time. Docusign Envelope ID:7FE57725-9FEA-4FD3-99AA-DE6B4DB9B62E • Issue 4,While the line of sight is not optimal at the driveway,there is no evidence to suggest it significantly impacts the value of the property. • Issue 5. Please see the equity analysis. These are properties in the subject neighborhood descending from the largest acreage at the top. The subject property is shown in orange. The land adjustment column"LAdj" list factors that influence land value, 'PUV'present use value (farmland), 'Flood'floodplain, 'Shape'Irregular shape'Topo'Topography.Notice the land value increasing as the acreage increases. $348K for 12 acres, $387K for the subject property at 14 acres, $432K for 16 acres and proportional to the top with the exception of 1820 Price Creek Road which is discounted for being in a flood zone. • Photo of Subject • GIS Map • Recorded Plat • Zoning Report • Equity Analysis • Current Property Record Card of Subject • Correspondence Motion of the Board Continued to a later date Made the motion Leon Meyer Seconded the motion Richal Vanhook Voted For Saru Salvi Voted Against Property Identification: Property Owner Anthony L. Webb Heirs Appellant(if different) Property Address 1112 McCauley Lane J Parcel ID or Abstract 9759901250 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $89,700 County Opinion $81,400 Time of Hearin 1:56 PM ellant Opinion $46,000 Count old Re Representative Bill Hiltb +BA!ard Decision $81,000 Evidence submitted by the appellant: • The house has no value. It's been vacant for 17 years and is taken over by nature. There is no electric connection,water, sewer,heat or air. Evidence submitted by the county representative: • This 1957 home has rotted to the point of collapse. I propose increasing physical depreciation from 60 to 98,this added to the poor physical condition of 65%depreciation calculates to 99.3%total depreciation. • I propose reducing the small storage building value from$200 to $0. • Photos of Subject Property • Current Property Record Card 0 Proposed Property Record Card of Subject Docusign Envelope ID:7FE57725-9FEA-4FD3-99AA-DE6B4DB9B62E • Correspondence Motion of the Board Adjust the value of the home to $0 resulting in a revised value of$81,000 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Connole Elizabeth L. Read Appellant(if different) Property Address 323 Azalea Drive Parcel ID or Abstract 19787483813 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $578,800 County Opinion $577,300 Time of Hearin 2:O1PM Appellant Opinion $450,000 County Representative Bill Hiltbold Board Decision $577,300 Evidence submitted by the appellant: • The newest real property valuation of my house at 323 Azalea Drive in Chapel Hill after my appeal this spring is $320,000 for the land and$258,800 for the structure. At best,I consider this structure to be in fair condition. The estimated cost of repairs and maintenance to the house plus the estimated costs of repairs and renovations from my earlier estimate when deducted from the structure value you indicated on the newest valuation leave structure values of between$63,800 and$33,800 respectively Obviously,the structure is worth more than $63,800 but I honestly believe it is not worth more than$180,000-$190,000 and it does add value to the property. This area has not attracted many developers paying large sums of money for a parcel to raze the existing house and build much larger structures, so I still consider this as a house with some value rather than a liability. An estimate was prepared by another licensed building contractor,Jacqueline A. Smith. Her estimate was $60,985.A copy is attached. It includes only repairs to the exterior and interior. Renovation of the interior is limited to cosmetics like interior paint,new carpeting,new vinyl floors and refinishing the hardwood floors. Please note,this new estimate includes no upgrades or remodeling to a 53- year-old kitchen or any of the baths that have the original cabinets that were built in what is now the living room. Most of the bath fixtures are original and the newest appliance in the kitchen is a refrigerator from 2009. . It has come to my attention in the past couple days that it may need some structural repair to the floor joists on the first floor. When I was still an active contractor, I frequently did structural repairs to house framing and foundations,and I plan to crawl through the crawl space this weekend to assess possible damage from water damage. This is not included in any of the estimated repair work listed above. The nearby comparable properties listed on the Orange County Real Property site show a house that was built in 2022 and is of similar size to this one. The other comparable properties really didn't seem comparable to me. Since this house was built in 1972 it is,in my opinion,not a comparison of equals. So many aspects of building codes,materials,manufactured systems and materials have changed radically since 1972 the comparisons are moot. The prevailing code in use when this house was built was the 1968 edition. We now use the 2018 N.C. Residential Code. This house Docusign Envelope ID:7FE57725-9FEA-4FD3-99AA-DE6B4DB9B62E was not required to have insulation or insulated glazing when it was built but are now required by code. Termite treatment was not required when this house was built in 1972.Most of the materials used today are different than they were in 1972 except for foundations and roof coverings. Additionally,houses in this neighborhood have recently undergone extensive remodeling and renovations, including houses that were built by the same builder as this house. And, as stated earlier,this house has had no renovations since it was built. To reiterate, I feel the value of the house at 323 Azalea Drive is worth between$180,0004190,000. Thank you. " Evidence submitted by the county representative: • The screen porch is 27 feet long(not 28)and the end of the deck has been squared. The grade of B+05 is in line with other homes in the neighborhood. The year built and effective year built are 1970 so the effective age is 55 years without improvement. Physical condition was changed from Average to Fair with the informal appeal. I see no reason for further reduction of value. • Photos of Subject Property • Current Property Record Card • Proposed Property Record Card of Subject • Correspondence Motion of the Board Accept the Coun 's revised value of$577,300 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Mohsen Hajirahim Appellant(if different) Property Address 2401 Honeysuckle Road Parcel ID or Abstract 9890113679 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $619,000 County Opinion $617,100 Time of Hearin 2:11PM Appellant Opinion $450,000 County Representative Bill Hiltbold Board Decision $617,100 Evidence submitted by the appellant: • Please see the photos of peeling paint and gaps around window frames and cracks in the exterior brick. Evidence submitted by the county representative: • 1 measured the outside of the home and found it to be 1 foot shorter than the 2024 sketch. This reduced the living area from 2,535 to 2,490 square feet. The building has an effective year built equal to the year built of 1969. Physical condition is already reduced to Fair with 20%physical depreciation added from the prior informal appeal. I see no need for further adjustment. 0 Photos of Subject Property Docusign Envelope ID:7FE57725-9FEA-4FD3-99AA-DE6B4DB9B62E • Current Property Record Card • Proposed Property Record Card of Subject • Correspondence Motion of the Board Accept the County's revised value of$617,100 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Myers Voted Against Chair of the dignea by: Leon Meyers �tsasea 9/15/2025 Recording Secre ^^&� usigned by: Jennifer Rigsbee JUWA(� Esz4 9/15/2025