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Home My WebLink About2025_09_03 BOER Minutes Docusign Envelope ID:03CE10C8-398D-4935-98C7-D29B8OD1FOE3 MINUTES Orange County Board of Equalization and Review Meeting held on September 3, 2025 Board Members in attendance: Chair of the Board Leon Meyers Yes Regular Member Saru Salvi Yes Regular Member Richal Vanhook Yes Alternate Member Shareese 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 Real Property Appraisal Manager Roger Gunn Chief Appraiser Kelly Wells Temporary Appraiser Assistant Rob Teachout Appraiser Jimmy Milliken Appraiser Louise Benson-Lochner Appraiser Heidi Whetzel Meeting Schedule: No. Time PIN or Abstract Appellant Appeared Appeal Type 1 1:00 PM 9777325887 Judith Bowden Johnson Trustee Yes Value 2 1:00 PM 9777421804 Worth Johnson Yes Value 3 1:00 PM 9777338241 Judith B.Johnson Yes Value 4 1:00 PM 9777321942 Karla Michelle Bowden Smith Yes Value 5 1:27 PM 9864872602 Christina M. Ferguson No Value 6 1:43 PM 9778526384 Jodie Mara Weiner No Value 7 1:50 PM 9778522122 James M. Paisner Trustee No Value 8 1:53 PM 9852197629 Charles R. Evans No Value 9 2:00 PM 9873432612 Virender Kumar Sadhir Yes Value 10 2:09 PM 9798191929 Zachary James Reitman Yes Value Time By Meeting called to order 1:OOPM Leon Meyers Meeting adjourned 2:19 PM Leon Meyers Property Identification: Docusign Envelope ID:03CE10C8-398D-4935-98C7-D29B8OD1FOE3 Property Owner Judith Bowden Johnson Appellant(if different) Trustee Property Address 1 1015 Clarence Drive Parcel ID or Abstract 9777325887 Statement of Appeal: Request a reduction in value based on land inequities,location on dirt road,and age of improvements. Current Assessed Value $239,700 County Opinion $200,400 Time of Hearing 1:00 PM Appellant Opinion $174,625 County Representative Jimmy Milliken Board Decision Continue appeal to a later date Evidence submitted by the appellant: • Request valuation to be lowered to $174,625. • Valuation adjustment to be based on the land,location on dirt road,and age of improvements. Evidence submitted by the county representative: • After reviewing submitted information,the manufactured home's year built and effective age are the same, 1978 with the condition listed as fair and has additional existing physical depreciation of 20%totaling 67.20%in depreciation. • Land comparables#1 and 2#are in a different neighborhood, 7564 with 10.01 acres with a base rate of$150,000. • Comparable#3 is from the subject's neighborhood with a base rate of$120,000 with 14.89 acres. All properties are valued using the AC 9 pricing tables,based on rate and acreage size factors. • Subject property is approximately .6 of a mile from the main road, Smith Level. The County suggests increasing the existing access adjustment by 10%,making it-20%, also applying a-10%topo adjustment for the land for a total land adjustment of-30%, creating a new value of$200,400. • Summary • Vacant Land Sales • Current Property Record Card • Proposed Property Record Card • GIS map • Photo of Subject Motion of the Board Continue to a Future Date/Time: Continued for valid comps/clarification Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Docusign Envelope ID:03CE10C8-398D-4935-98C7-D29B8OD1FOE3 Propertv Owner Worth Johnson Appellant(if different) Property Address 1013 Clarence Drive Parcel ID or Abstract 19777421804 Statement of Appeal: Request a reduction in value based on land inequities and road maintenance comparisons. Current Assessed Value $240,500 County Opinion $201,200 Time of Hearing 1:00 PM Appellant Opinion Not Provided County Representative Jimmy Milliken Board Decision Continue appeal to a later date Evidence submitted by the appellant: • Not presented at this time due to continuation. Evidence submitted by the county representative: • Not presented at this time due to continuation. Motion of the Board Continue to a Future Date/Time: Continued for valid comps/clarification Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Judith B. Johnson Appellant(if different) Property Address 1012 Clarence Drive Parcel ID or Abstract 19777338241 Statement of Appeal: Request a reduction in value based on land condition and inequities; road surface/maintenance comparisons. Current Assessed Value $294,200 County Opinion $294,200 Time of Hearing 1:00 PM Appellant Opinion Not Provided County Representative Jimmy Milliken Board Decision Continue appeal to a later date Evidence submitted by the appellant: • Not presented at this time due to continuation. Evidence submitted by the county representative: • Not presented at this time due to continuation. Motion of the Board Continue to a Future Date/Time: Continued for valid comps/clarification Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Docusign Envelope ID:03CE10C8-398D-4935-98C7-D29B8OD1FOE3 Property Identification: Property Owner Karla Michelle Bowden Appellant(if different) Smith Property Address 1 1017 Clarence Drive Parcel ID or Abstract 9777321942 Statement of Appeal: Request a reduction in value based on land inequities and road maintenance comparisons. Current Assessed Value $549,100 County Opinion $437,700 Time of Hearing 1:00 PM Appellant Opinion $425,000 County Representative Jimmy Milliken Board Decision Continue appeal to a later date Evidence submitted by the appellant: • Not presented at this time due to continuation. Evidence submitted by the county representative: • Not presented at this time due to continuation. Motion of the Board Continue to a Future Date/Time: Continued for valid comps/clarification Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Christina M.Ferguson Appellant if different Property Address 318 W Queen Street Parcel ID or Abstract 9864872602 Statement of Appeal: Request a reduction in value based on incorrect data and condition. Current Assessed Value $907,200 County Opinion $819,900 Time of Hearin 1:27 PM Appellant Opinion $823,509 County Representative Louise Benson- Board Decision Continue appeal to a later date Lochner Evidence submitted by the appellant: • The Appellant filed a formal appeal on 7/31/2025. The Appellant stated the square footage should be 2,134 based on MLS/appraisal sketch provided. The grade of A+70 was questioned. It was mentioned that there are defects in the masonry, and it has some wood rot. Evidence submitted by the county representative: Docusign Envelope ID:03CE10C8-398D-4935-98C7-D29B8OD1FOE3 • On 8/28/2025 a site visit was performed by this appraiser. The taxpayer was in attendance for the exterior viewing. Due to guests,the interior was not viewed but MLS photos from the purchase on 10/10/2023 for$910,000 are available online. Exterior photos were taken of the residence and the outbuilding. Appraiser's observations and recommendations: 1. The residence was re-sketched per the appraisal sketch and confirmed by on-site observation. The County records will now reflect 2,054 finished square feet. Due to rounding,this is slightly lower than the square footage of 2,135 per the appraisal. This correction results in a reduction in assessed valuation of$71,200. 2. The condition of the home is currently rated as "Average". Due to the home having cosmetic updates, continued maintenance and no capital items having exhausted their useful life, an "Average" rating is considered appropriate. Some minor deferred maintenance, such that the subject has, is expected.No value change. 3. Two of the four fireplaces are inoperable. This correction results in a reduction in assessed value of$16,100. 4. The Grade of the home is currently noted as A+70. Upon review,this grade is confirmed as being appropriate for the actual age and upgrades to the home and in comparison with sales in the same neighborhood(NBC 4702 -Historical District). 5. Land influences-No land influences are applicable. These changes would reduce the current assessed value of the property from$907,200 to $819,900, a total reduction of$87,300. • Current Property Record Card • Proposed Property Record Card • Photos of Improvements • GIS map Motion of the Board Continue to a Future Date/Time: Continued for appellant opportunity to appear Made the motion Richal Vanhook Seconded the motion Leon Meyers Voted For Leon Meyers Richal Vanhook Voted Against Saru Salvi Property Identification: Property Owner Jodie Weiner Appellant(if different) Property Address 108 Riverbirch Point Parcel H)or Abstract 9778526384 Statement of Appeal: Request a reduction in value based on condition post July 6,2025 flooding. Current Assessed Value $458,600 County Opinion $458,600 Time of Hearin 1:43 PM Appellant Opinion $46,000 County Representative Heidi Whetzel Board Decision $458,600 Evidence submitted by the appellant: Docusign Envelope ID:03CE10C8-398D-4935-98C7-D29B8OD1FOE3 • July 6th flood due to Chantal left home "uninhabitable"per Carrboro town Inspector. As many as 50 homes in my development(Weatherhill Point)were affected. All floors,appliances,4 feet of drywall and insulation, and lower cabinets had to be trashed. Evidence submitted by the county representative: • The subject property is located at 108 Riverbirch Point in Carrboro. A site visit was conducted on 8-14-2025. The property is located in a flood zone and sustained significant damage from Tropical Storm Chantal on 7-6-2025. Property values cannot be adjusted for significant events that occur during the 2025 tax year. The value may,however,be reviewed and updated for the 2026 tax year based on the property's condition as of January 1,2026. • Photos of Subject • Current Property Record Card • GIS map Motion of the Board Accept Coun 's Proposed Value: $458,600 No Change in Value Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner James M Paisner Trustee Appellant(if different) Property Address 1115 Weatherhill Point Parcel ID or Abstract 19778522122 Statement of Appeal: Request a reduction in value based on condition post July 6,2025 flooding. Current Assessed Value $454,200 County Opinion $454,200 Time of Hearin 1:50 PM Appellant Opinion $250,000 County Representative Heidi Whetzel Board Decision $454,200 Evidence submitted by the appellant: • Property was flooded July 6,2025.All interior destroyed-hardwood floors,carpets, dry wall (up 3 feet from floor),tile floors, cabinets, all appliances -gone.Now only subfloor and studs. Not habitable. Evidence submitted by the county representative: • The subject property is located at 115 Weatherhill Point in Carrboro. A site visit was conducted on 8-14-2025.The property sustained significant damage from Tropical Storm Chantal on 7-6-2025. Property values cannot be adjusted for significant events that occur during the 2025 tax year. The value may,however,be reviewed and updated for the 2026 assessment based on the property's condition as of January 1,2026. • Photos of Subject • Current Property Record Card • GIS ma Docusign Envelope ID:03CE10C8-398D-4935-98C7-D29B8OD1FOE3 Motion of the Board Accept Coun 's Proposed Value: $454,200 No Change in Value Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Charles R. Evans Appellant if different Property Address 2008 Starterwood Lane Parcel ID or Abstract 19852197629 Statement of Appeal: Request a reduction in value based on the fact that this is a vacant lot with no utilities. Current Assessed Value $518,600 County Opinion $466,700 Time of Hearin 1:53 PM Appellant Opinion $480,000 County Representative Roger Gunn Board Decision $466,700 Evidence submitted by the appellant: • This property is uncleared land only with no structures on it. It has no well,which is the only source of water for this neighborhood. There is no septic tank on the property and there are no sewer connections available to this neighborhood. The electricity is at street curbside. Evidence submitted by the county representative: • The County performed an exterior inspection of the subject on 8/26/2025.No adverse factors affecting the valuation were noted. However,the GIS map with hydrology does show two small streams near the middle and rear of the site. The County recommends applying a-10% topography adjustment to account for the streams. This would reduce the valuation of the land and property to $466,700. • Location Map of the Subject with Hydrology • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $466,700 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner I Virender Kumar Sadhir Appellant(if different Docusign Envelope ID:03CE10C8-398D-4935-98C7-D29B8OD1FOE3 Property Address 1543 Historic Drive Parcel ID or Abstract 9873432612 Statement of Appeal: Request a reduction in value based on incorrect data on the current property record card. Current Assessed Value $397,600 County Opinion $391,900 Time of Hearin 2:00 PM Appellant Opinion $342,381 County Representative Kelly Wells Board Decision $391,900 Evidence submitted by the appellant: • Total 1,692 square feet is incorrect. Slab is 23 x37 and not 23 x41 as indicated in the Property Record Card. There is 4x10 area along the screen porch at the back that is not covered. That will reduce the total area by 80 sq ft. In addition, our next-door neighbor(539 Historic Drive) with same plan is 1,564 square feet per Property Record Card. Therefore,in addition to reduction in square feet due to error in slab coverage indicated in the property record card, our 543 Historic Drive area should be 1564 square feet. The next-door house on the other side(547 Historic Drive)is on the market right now for$425,000 and it's 2,125 square feet. It's assessed at$430, 000 currently as per GIS. With that calculation, our property(543 Historic Drive) should be assessed at$ 342,381 ($202.35 per square. feet)or less. Evidence submitted by the county representative: • The subject property is a townhome built in 2018 with 3 bedrooms and 2 & 1/2 baths located in Waterstone in Hillsborough. The recorded square footage is 1,692 square feet. • The townhomes are all graded the same with the same year built and effective year built and are very equitable. • Per a site visit and plans, The County recommends correcting the sketch and the square footage of the townhome from 1,692 sf to 1,626 sf resulting in a reduction in value from$397,600 to $391,900. • Photos of Subject • GIS Map • Plans • Equity Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $391,900 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Zachary James Reitman Appellant(if different) Property Address 621 Sugarberry Road I Parcel ID or Abstract 19798191929 Docusign Envelope ID:03CE10C8-398D-4935-98C7-D29B80D1FOE3 Statement of Appeal: Request a reduction in value based on price,condition, and comparable sales. Current Assessed Value $2,522,300 County Opinion $2,182,800 Time of Hearin 2:09 PM Appellant Opinion $1,826,360 County Representative Jimmy Milliken Board Decision $2,182,800 Evidence submitted by the appellant: • Request a reduction in value to $1,826,360. • Price, condition, and comparable sales indicate lower value. Evidence submitted by the county representative: • Subject property sold in 2017 for$1,800,000 with improvements made after the sale. Property was on the market in 2024 for approximately 2.5 months listed at$2,250,000. In January it remained on the market listed at$2,250,000 and sold in March of 2025,which should not be considered in the January 1,2025 valuation. The County suggests lowering the grade from A+90 to A+50,which will more accurately reflect the value of this property as of January 1, 2025 based upon its January 1 listing price. The County recommends a revised value of $2,182,800. • Summary • Current Property Record Card • Proposed Property Record Card • Photo of Subject Motion of the Board Accept Coun 's Proposed Value: $2,182,800 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Chair of the Puu&gned by: Leon Meyers" 0 F4&AW&D4FE 9/19/2025 Recording Se f-nyd by: Rob Teachout �b GU -r"4 9/22/2025