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Home My WebLink About2025_08_27 BOER Minutes Docusign Envelope ID:3B049A3B-9C71-4C7F-9A22-4634E9166128 MINUTES Orange County Board of Equalization and Review Meeting held on August 27, 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 Appraiser Louise Benson-Lochner Appraiser Heidi Whetzel Appraiser Jimmy Milliken Appraiser Scott Zeman Staff Attorney Martha Bordogna Meeting Schedule: Time PIN or Abstract Appellant Appeared Appeal Type 1:45 PM 9890605507.190 Barbara A. Crumpler No Value 1:55 PM 9865401536 Arnetta H.Trembley No Value 2:06 PM 9865404243 Dorothy Haithcock Hall No Value 2:09 PM 9866621064 Dorothy Haithcock Hall No Value 2:15 PM 9825453350 Mary Jones No Value 2:22 PM 9835856968 Christine Engle Alvarado No Value 2:30 PM 9870011707 Jeffrey P. Lorberbaum No Value 2:33 PM 9779539073 Noah Meyer No Value 2:43 PM 0804315882 Tommy T. McNeill No Value 3:20 PM 9890784360 Lori T. Barbier Yes Value 4:04 PM 9798165875 Paul Thaddeus Bode No Value Time By Meeting called to order 1:45 PM Leon Meyers Meeting adjourned 4:19 PM Leon Meyers Docusign Envelope ID:3B049A3B-9C71-4C7F-9A22-4634E9166128 Motion Time By Second To move into recess 2:50 PM Leon Meyers Saru Salvi To return to order 3:20 PM Leon Meyers Richal Vanhook Property Identification: Property Owner Barbara A. Crum ler A ellant if different Property Address 1631 Providence Glen Parcel ID or Abstract 9890605507.190 Drive,Unit 190 Statement of Appeal: Request a reduction in value based on the condition and age of the unit. Current Assessed Value $325,800 County Opinion $309,500 Time of Hearin 1:45PM Appellant Opinion $278,000 County Representative Scott Zeman Board Decision $309,500 Evidence submitted by the appellant: • 1631 Providence Glen Drive,Unit 190,has not been improved for sale. It has the original 19- year-old kitchen and bathroom appliances,carpet,and windows. The unit has not been painted since it was purchased in 2017. There is mold and mildew in the bathroom. The wood in the outside deck has begun to deteriorate and will soon need replacing. The plastic railing is not fully secure and wobbles a little. There has been some settling in the master bedroom and bathroom, evidenced by a crack in the wall; and the doors to the room and bathroom do not close. The closest comparable unit is 331 Providence Glen Drive,which has not sold at the reduced asking price of$289,000. 1631 Providence Glen Drive,Unit 190, does not have any of the improvements of unit 331. Therefore, 1631,Unit 190 should be assessed at$278,000. Evidence submitted by the county representative: • An appraiser reviewed the property exterior on 8/19/2025 to verify physical characteristics and take photos. • An analysis of recent sales in Providence Glen indicates a median sale price per square foot of $251.21. Based on this analysis,the county recommends adding a 0.95 Construction Modifier to account for the subject property being a smaller unit with no detached garage. • The county recommends a revised value of$309,500 at$254.52 per square foot. • Photos of Subject Property • Appellant letter and interior photos • Sales Analysis • Current Property Record Card of Subject • Proposed Property Record Card of Subject Motion of the Board Accept the Coun 's revised value of$309,500 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For Leon Meyers Docusign Envelope ID:3B049A3B-9C71-4C7F-9A22-4634E9166128 Voted Against Property Identification: Property Owner Ametta H. Trembley Appellant(if different) Property Address 1 1015 US 70 W Parcel ID or Abstract 19865401536 Statement of Appeal: Request a reduction in value based on the condition of the home and for incorrect data on the current property record card. Current Assessed Value $433,500 County Opinion $401,100 Time of Hearin 1:55PM Appellant Opinion Not provided County Representative Louise Benson- Board Decision $401,100 Lochner Evidence submitted by the appellant: • The Appellant filed a formal appeal on 7/24/2025. Photos of the view and exterior of home were included. The Appellant stated in the appeal: 1.the square footage seemed high 2. attic is unfinished 3. front yard is a cow pasture 4. the house is in very less than average condition 5. shared driveway Evidence submitted by the county representative: • On 8/13/2025 a site visit was performed by this appraiser. The taxpayer was in attendance for viewing the land and exterior of the home. Observations and recommendations: ➢ Concerning square footage,the Appellant stated her son measured the home and the County records are correct at 2761 sq ft. (No value change) ➢ The County records note an unfinished attic on the sketch('ATTU'). This should be removed from the record. (Reduction in assessed value of$2,200) ➢ From the front of the home to US 70,there are several cows grazing. See attached photos. Per the GIS,the Appellant owns this property. Ownership rights would include restricting use by others (e.g., fencing). It is presumed the cows are owned by the Appellants son. (No value change) ➢ The home was built in 1993 (32-years-old). It is being assessed with an effective year built of 2003 (22-years-old). The home does have a newer roof(metal)& exterior condition of the home is typical of a home built in 1993 (32-years-old).No major home components appear to have exhausted their useful lives. Therefore, it is concluded the home is in Average Condition for its age. (No value change) ➢ The grade of the home is currently at'C+10'. The construction style is basic, a grade of 'C'is recommended. (Reduction in assessed value of$30,200) ➢ The home is accessed by an unrecorded shared drive. Currently there is a-10%Land Influence adjustment which will remain. (No value change) ➢ The 8x10 newer,wood storage building(see photo),was not on the property on 1/l/2025,per the Appellant. o value change) Docusign Envelope ID:3B049A3B-9C71-4C7F-9A22-4634E9166128 • These changes would reduce the current assessed value of the property a total of$32,400, from $433,500 to $401,100 for 2025. • 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$401,100 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property OwnertDo,,rothyHaithcock Hall A ellant(if different) Property Addre2 acre vacant lot near Parcel ID or Abstract 9865404243 9 US 70 W Statement of Appeal: Request a reduction in value based on the fact that the lot is unbuildable. Current Assessed Value $5,200 County Opinion $1,300 Time of Hearin 2:06PM Appellant Opinion Not provided County Representative Louise Benson- Board Decision $1,300 Lochner Evidence submitted by the appellant: • The Appellant filed a formal appeal on 7/24/2025. The Appellant states the'lot is unbuildable due to shape, size, and easement/setback". Evidence submitted by the county representative: • On 8/12/2025 a site visit was performed by this appraiser. It is this appraiser's position though minimal,the lot has value due to allowing access to the taxpayers home from US 70 and for assemblage with PIN 9865406421. • Recommended correction to assessed record is to apply a-75%adjustment to the parcel for size, overall utility, and an apparent driveway through the site. • This change would reduce the current assessed value of the property from$5,200 to $1,300,a difference of$3,900. • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Photo of Subject • GIS map Motion of the Board Accept the Coun 's revised value of$1,300 Made the motion Richal Vanhook Docusign Envelope ID:3B049A3B-9C71-4C7F-9A22-4634E9166128 Seconded the motion Sam Salvi Voted For Leon Meyers Voted Against Property Identification: Property Owner Dorothy Haithcock Hall Appellant(if different) Property Address 2023 NC 86 N Parcel ED or Abstract 9866621064 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $195,900 County Opinion $179,200 Time of Hearin 2:09PM Appellant Opinion Not provided County Representative Louise Benson- Board Decision $179,200 Lochner Evidence submitted by the appellant: • The Appellant filed a formal appeal on July 24,2025. The Appellant state"house has no water or A/C. Unlivable. Been vacant approx. 10 years. House only used for storage.No barn here and stg bldg. in poor condition." Evidence submitted by the county representative: • On 8/12/2025,a site visit was performed by this appraiser. The taxpayer was aware and allowed access to the site along with the exterior of the home to observe grade, condition/maintenance, and construction standards. Photos are attached of the home, SFYI's and site. Observations and recommendations to assessed records include: ➢ The home is not inhabited and is being assessed at'Poor'condition. The Effective Year Built is 1967. Due to deferred maintenance this should match the AYB of 1942. This is a reduction in value of$11,600. ➢ The yard items were reviewed adjusted per the photos attached. The net adjustment is +$1,900 due to the discovery of a storage building. The single-wide mobile home photographed is considered to be Personal Property. ➢ The land/site was reviewed. The topography map notes an area in the northwestern corner of the site that is low ground/wet. This area totals 0.32 acres or 5%of the site. When a 5%adjustment is applied,this results in a reduction of$7,000. ➢ The pond on the parcel is considered to be an attribute(see attached photos).No influence is applied to the pond area. • These changes would reduce the current assessed value of the property$16,700, from $195,900 to $179,200. • Current Property Record Card • Proposed Property Record Card • Photos of Improvements • Topography map Motion of the Board I Accept the Coun 's revised value of$179,200 Docusign Envelope ID:3B049A3B-9C71-4C7F-9A22-4634E9166128 Made the motion Richal Vanhook Seconded the motion Leon Meyers Voted For Saru Salvi Voted Against Property Identification: PropertyOwner Mary Jones Appellant(if different) Property Address 7820 York Loop Parcel ID or Abstract 19825453350 Statement of Appeal: Request a reduction in value based on the age of the home. Current Assessed Value $213,800 County Opinion $197,800 Time of Hearin 2:15PM Appellant Opinion $165,000 County Representative Louise Benson- Board Decision $197,800 Lochner Evidence submitted by the appellant: • The Appellant filed a formal appeal on 5/27/2025. The Appellant based the opinion and value of$165,000 on the'age and square footage'. It was noted the 2 fireplaces are non-functioning. No comparable sales were supplied by the Appellant to substantiate the opinion of value. Evidence submitted by the county representative: • An email was sent to the Appellant on June 23rd requesting an appointment time,with no response from the Appellant. On 8/12/2025 a site visit was performed by this appraiser. The Appellant was not at home; a notice of the visit was left. Exterior measurements and photos were taken of the residence. Observations were made concerning grade and exterior condition. It is the appraisers position the home has been well maintained,there is no deferred maintenance. Appraiser observations: 1. The Actual Year Built is 1948 with an Effective Year Built(EYB) of 1973. This EYB is conservative,no change is recommended. 2. No fireplaces have been noted in the assessment,no change warranted. 3. The grade of C-05 is appropriate,no change is recommended. 4. The exterior of the home was measured. A correction is necessary from 1,176 sq ft to 1,200 sq ft. This would result in an upward change in value of$1,900. 5. A review of the land topography shows a creek runs through the southern part of the parcel. This affects approximately 0.25 acres.When applied to the total 1.32 acres, 18%, or say,20% of the property is affected negatively.A topography adjustment of-20%is recommended which would result in a decrease in value of$17,900. • These changes would reduce the current assessed value of the property from$213,800 to $197,800, a total reduction of$16,000. • Current Property Record Card of Subject • Proposed Property Record Card of Subject • Photos of Improvements • GIS map • Topography map Docusign Envelope ID:3B049A3B-9C71-4C7F-9A22-4634E9166128 Motion of the Board Accept the Coun 's revised value of$197,800 Made the motion Sam Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: Property Owner Christine Engle Alvarado Appellant if different Property Address 1300 Faye Street Parcel ID or Abstract 19835856968 Statement of Appeal: Request a reduction in value based on a comparable sale and the fact that a portion of the property is in a flood zone. Current Assessed Value $382,200 County Opinion $351,100 Time of Hearin 2:22PM Appellant Opinion $225,000 County Representative Louise Benson- Board Decision $351,100 Lochner Evidence submitted by the appellant: • The Appellant filed a formal appeal on June 5,2025. The Appellant stated, "Comparable property purchased for$85,000 with less land. Some of the current acreage of thel300 Faye Street property is for the private road. Another portion of the land is in a flood zone where a creek is across the street and has little value. Property purchased for$160,000. Property has a 1997 trailer(28 years old) in need of many repairs". Evidence submitted by the county representative: • On June 23,2025,an email was sent to the Appellant to arrange a site visit. There was no response. On August 13, 2025, a site visit was performed by this appraiser. It is presumed there was no one at home, a door-hanger notification was left with a request for contact. The exterior of the home and the yard items were observed and photographed for general condition. A newer deck was observed and measured. Observations and corrections to assessed records include: 1. Comparative Sales(COMPER attached): a)Reference to $85,000 sale per Appellant-comparative sale is located at 5619 Morrison Road. Comp is not comparable due to having 1,000 sq ft less than subject and almost 9 acres less. b) Comparative sale at 5200 Mrs. Fuller Road sold for$400,000. The comp has inferior square footage(300sf),but superior Effective Year Built,yard items(Inground Pool),and land (3 acres). This comp. demonstrates the overall value of a larger site and is considered to be a valid comparable. 2. The property gives access to a neighboring parcel via a road on the eastern side of the property. There is a small,wet area in the northwestern corner of the parcel. Each of these aspects affect the subject property negatively. A-10%plus a-5%land influence will be applied. These adjustments total a reduction of$34,100 in land and assessed value. Docusign Envelope ID:3B049A3B-9C71-4C7F-9A22-4634E9166128 3. The property transferred ownership to the Appellant in November 2023 for$160,000. This transfer was considered to be a non-arms-length transaction between parties known to each other. The Appellant owns the adjacent property(see GIS Map#2). Therefore,this is considered an unqualified sale. 4. The manufactured home has an Actual Year Built of 1997. The Effective Year Built is 2000(25 years). No evidence for deferred maintenance was provided by the Appellant or noted by the County;therefore,no change is warranted. 5. The grade of older manufactured homes is lower than newer homes. The current grade is 'C' and should be reduced to'C-10'. This change reduces the assessed value $15,000. 5. At the site visit, a discovery of 2 decks were noted measuring 28'x4'and 15'xl8'. These decks add$5,300 to the assessed value. 6. Yard Items - see attached photos for details concerning storage buildings on the site. Prior to the site visit, only one building was assessed. The increase in assessed value is$12,700 ($15,700 recommended less $3,000). • These changes would reduce the current assessed value of the property from$382,200 to $351,100, a reduction of$31,100. • Current Property Record Card • Recommended Property Record Card • Photos of Improvements • GIS map • GIS map#2 • Topography map • Comper report Motion of the Board Accept the Coun 's revised value of$351,100 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Property Identification: FP—roperty Owner Jeffrey P. Lorberbaum Appellant(if different) Property Address 1 148 N.Fields Circle Parcel H)or Abstract 19870011707 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $732,100 County Opinion $625,600 Time of Hearin 2:30PM Appellant Opinion $625,000 County Representative Heidi Whetzel Board Decision $625,600 Evidence submitted by the appellant: • 1 am appealing the 2025 revaluation based on significant condition and maintenance issues that substantially reduce the home's market value. These issues are not visible from the exterior and were likely not considered in the assessment. They include: •Multiple active plumbing leaks and ongoing water damage• One bathroom is completely gutted and unusable;the ceiling below remains open due to unresolved leakage •The other two bathrooms also have leaks and Docusign Envelope ID:3B049A3B-9C71-4C7F-9A22-4634E9166128 require full renovation• The primary bathroom was previously assessed as needing major demolition•Mold,odor,and moisture damage throughout the home•Warped,urine-damaged hardwood floors •Rotted kitchen cabinets,cracked countertops, and outdated,broken appliances • Structural damage to the front porch and a deteriorating back deck• Ongoing rodent infestation despite repeated remediation efforts •Failing windows and HVAC systems affecting livability and energy efficiency. I am pursuing a professional inspection and will provide supporting documentation as it becomes available. Evidence submitted by the county representative: • The subject property is located at 148 N. Fields Circle in Chapel Hill.A site visit was conducted on 8/14/2025. It was discovered that the floors are heavily soiled and warped due to animal urine. There is a hole in the living room ceiling caused by a leak from the second-story bathroom. The kitchen cabinets are in poor condition and deteriorating due to water damage. One of the bathrooms has been completely gutted as a result of plumbing issues.Additionally, there is mold and moisture damage throughout the home, and sections of the exterior siding are rotting. • Photos of Subject • Current Property Record Card of Subject • Proposed Property Record Card of Subject • GIS map Motion of the Board Accept the Coun 's revised value of$625,600 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: i Property Owner i Noah Meyer Appellant(if different) Property Address I 117 Creekview Circle Parcel ID or Abstract 9779539073 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $581,500 County Opinion $574,000 Time of Hearin 2:33PM Appellant Opinion $550,000 County Representative Heidi Whetzel Board Decision $574,000 Evidence submitted by the appellant: • House in bad condition.We have to re-line crawl space,replace fireplace because it does not work, furnace is very old and will need replacing soon, and HVAC is old and will need replacing soon. Evidence submitted by the county representative: Docusign Envelope ID:3B049A3B-9C71-4C7F-9A22-4634E9166128 • The subject property is located at 117 Creekview Circle in Carrboro. A site inspection was conducted on August 14,2025. Based on observations,the home is consistent with an effective year built of 2005. The property transferred ownership on October 30, 2024, for a recorded purchase price of$592,500.Upon review,it was further determined that the front porch had previously been inaccurately sketched and labeled on the property record card. • Photos of Subject • Current Property Record Card of Subject • Proposed Property Record Card of Subject • GIS map Motion of the Board Accept the Coun 's revised value of$574,000 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: Property Owner Tommy T. McNeill Appellant(if different) Property Address 3602 Laurel Creek Way Parcel ID or Abstract 0804315882 Statement of Appeal: Request a reduction in value based on the condition of the property. Current Assessed Value $776,500 County Opinion $830,700 Time of Hearin 2:43PM Appellant Opinion $1,000,000 County Representative Heidi Whetzel Board Decision $830,700 Evidence submitted by the appellant: • This appeal is being submitted based on the condition of the property. The appellant contends that the assessed value should be increased to reflect the presence of brick columns and an irrigation system. Additionally,he states that the total square footage should be 4,000 square feet. Evidence submitted by the county representative: • The subject property is located at 3602 Laurel Creek Way in Durham. A site visit was conducted on 6/13/2025. At that time the home and deck were re-measured. When compared to other properties within the neighborhood,this residence remains superior in terms of overall quality and features. • After review,the County recommends the following change: ➢ Changing the measurements of the deck ➢ Changing the square footage from 3,551 to 3,576 ➢ Changing the AA/MSRY labels on the home to MA/MSRY ➢ Changing the grade from an A+05 to A+15 This change would result in a revised value of$830,700 from 776,500 for the subject property. The County recommends the revised value of$830,700. • Photos of Subject Docusign Envelope ID:3B049A3B-9C71-4C7F-9A22-4634E9166128 • Current Property Record Card of Subject • Proposed Property Record Card of Subject • GIS map Motion of the Board Accept the Coun 's revised value of$830,700 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For Leon Meyers Voted Against Property Identification: Property Owner Lori T. Barbier Appellant(if different) Mr. Rosenthal Husband Property Address 5019 Timberly Dr Parcel ID or Abstract 9890784360 Statement of Appeal: Request a reduction in value based on the appraised value of the property. Current Assessed Value $979,000 County Opinion $813,300 Time of Hearin 3:20PM Appellant Opinion $640,000 County Representative Jimmy Milliken Board Decision $769,100 Evidence submitted by the appellant: • Appraisal,realtor valuations, analysis of land portion discrepancy. Evidence submitted by the county representative: • The subject property has provided an appraisal using comps from Durham County with land sizes that are much smaller than the subject. There were only three sales from neighborhood 7449, and they were included in the equity analysis and the Comper report. Those reports indicate the land in the submitted appraisal is inferior. The County's evidence supports the land values, and the oldest sale aligns with the subject value. The two latest sales are superior to the subject,but the land also aligns with the subject. The subject property does have a slightly irregular shape and topography. As a result,the County recommends applying a-20%land adjustment which would reduce the value of the subject to $813,300. • Equity Analysis • Comper Report • Current Property Record Card of Subject • Proposed Property Record Card of Subject • GIS map • Photos of Subject Motion of the Board Revise value to $769,100 Made the motion Saru Salvi Seconded the motion Leon Meyers Voted For Richal Vanhook Docusign Envelope ID:3B049A3B-9C71-4C7F-9A22-4634E9166128 Voted Against Property Identification: Property Owner Paul Thaddeus Bode =Appellant(if different) Property Address 1 813 Old Mill Road I Parcel ID or Abstract 19798165875 Statement of Appeal: Request a reduction in value due to incorrect data on the current property record card. Current Assessed Value $2,324,100 County Opinion $2,229,400 Time of Hearin 4:04PM Appellant Opinion $1,805,000 County Representative Rogen Gunn on Board Decision $2,229,400 behalf of Heidi Whetzel Evidence submitted by the appellant: • The data on the property card is incorrect. The correct number of bedrooms is 5 bedrooms,not 6 bedrooms as is listed. The total livable square footage is 5,298,not 6,818. The basement is below-grade and partially finished and should not be included in the total livable square footage. Evidence submitted by the county representative: • The subject property is located at 813 Old Mill Road in Chapel Hill. A site inspection was conducted on August 14,2025. I spoke with the homeowner but did not inspect the interior. He reported that the basement is only partially finished,with bare floors and incomplete drywall, and provided photos showing some unfinished areas.Additional basement photos obtained online through www.longandfoster.com have been included with the appeal to help determine the finished versus unfinished portions. The photographs and sales listing align closely with the finished area on record for the subject. Only a small portion of the basement appears unfinished. • After review,the County recommends the following changes: Adding 5% functional depreciation for partially unfinished basement Changing the bedroom count from 6 bedrooms to 5 These changes would result in a revised value of$2,229,400 from$2,324,100 for the subject property. The County recommends the revised value of$2,229,400. • Photos of Subject • Current Property Record Card of Subject • Proposed Property Record Card of Subject • GIS map Motion of the Board Accept the Coun 's revised value of$2,229,400 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Leon Meyers Voted Against Docusign Envelope ID:3B049A3B-9C71-4C7F-9A22-4634E9166128 Chair of the 64nsigned by: Leon Meyers 9/15/2025 Recording Secre ^,,c- signed by: Jennifer Rigsbee 9/15/2025