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Home My WebLink About2025_09_16 BOER MinutesMINUTES Orange County Board of Equalization and Review Meeting held on September 16, 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 Office Assistant Jennifer Rigsbee Deputy Tax Assessor Chad Phillips Real Property Appraisal Manager Roger Gunn Chief Appraiser Kelly Wells Temporary Appraiser Assistant Rob Teachout Appraiser Cyle Anderson Appraiser Louise Benson-Lochner Appraiser Bill Hiltbold Appraiser Jimmy Milliken Appraiser Scott Zeman Meeting Schedule: No. Time PIN or Abstract Appellant Appeared Appeal Type 1 1:00 PM 9778879955.007 Harold B. Coppedge Yes Value - Real 2 1:19 PM 9893630760 Amber Hoffman Yes Value - Real 3 1:27 PM 9878652614 Michael Wayne Hooker Yes Value - Real 4 1:39 PM 9846853837 Thomas O. Mills Trustee Yes Value - Real 5 1:47 PM 9837390955 Albert W. Nisbet Jr. No Value - Real 6 1:52 PM 9749843622 Ann Moss Joyner No Value - Real 7 1:56 PM 9757814795 Walde Trust Yes Value - Real 8 2:14 PM 9778622412 Sander Thomas No Value - Real 9 2:27 PM 9890107574 Krishna Sinha Yes Value - Real 10 2:43 PM 9874993270 Catherine H. Munnier Yes Value - Real 11 2:52 PM 9880761106 David Bellin Yes Value - Real 12 3:08 PM 9789795450 Bhupal Balwinder Singh Yes Value - Real 13 3:22 PM 9768081032 Rose Staley Ogu Yes Value - Real 14 3:40 PM 9767710011 Sharon Poythress House Yes Value - Real Docusign Envelope ID: 288E0C02-CDC7-42EE-8ACF-A225778F48C2 15 4:00 PM 9864760604 Misha S. Mayo Yes Value - Real 16 4:14 PM 9788066395.110 Kathy Yu Trustee No Value - Real 17 4:18 PM 9886080194 Victor C. Fowler No Value - Real 18 4:23 PM 9799174619 Ryan Lewis No Value - Real Time By Meeting called to order 1:00PM Leon Meyers Meeting adjourned 4:35PM Leon Meyers Motion Time By Second To move into recess 1:24 PM Leon Meyers Saru Salvi To return to order 1:26 PM Leon Meyers Richal Vanhook Motion Time By Second To move into recess 3:54 PM Leon Meyers Saru Salvi To return to order 4:00 PM Leon Meyers Richal Vanhook Property Identification: Property Owner Harold B. Coppedge Appellant (if different) Property Address 506 N Greensboro Street, Unit 7 Parcel ID or Abstract 9778879955.007 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $291,500 County Opinion $241,800 Time of Hearing 1:00 PM Appellant Opinion Not provided County Representative Scott Zeman Board Decision $234,600 Evidence submitted by the appellant: • The property value should be reduced for condition and lack of updates. Evidence submitted by the county representative: • A county appraiser reviewed the exterior and interior of the property on 9/8/2025. • The county recommends changing the effective year built to 1978 for deferred maintenance and lack of updates. The adjusted value of the property would be $241,800. • Photos of Subject • Current Property Record Card • Proposed Property Record Card Motion of the Board Value Changed as Follows: Change effective year built to 1973, resulting in a revised value $234,600 Docusign Envelope ID: 288E0C02-CDC7-42EE-8ACF-A225778F48C2 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members ... Voted Against ... ... Property Identification: Property Owner Amber Hoffman Appellant (if different) Property Address .9 acre on Laurel Ridge Road Parcel ID or Abstract 9893630760 Statement of Appeal: Request a reduction in value based on the fact that the lot would require an additional septic system, possible new well and clearing before building would be possible. Current Assessed Value $86,400 County Opinion $34,600 Time of Hearing 1:19 PM Appellant Opinion $25,000 County Representative Kelly Wells Board Decision $34,600 Evidence submitted by the appellant: • Only perked for 2 bedrooms. $30,000+ septic system required. Old well may need to be found and filled in and new well installed. Lot not cleared for building. Debris and broken glass left from prior owner. Busy intersection with highway noise. Due to above issues, local realtor believes property would sell for between $20,000 & $30,000. Evidence submitted by the county representative: • The subject property is 0.9 acres of vacant land on Laurel Ridge Rd, off Highway 70 and Pleasant Green Rd. Per the information provided from the Environmental Health Department, the land is suitable for only a 2-bedroom home, after a panel block system is in place. Due to the limited perc site, required additional septic system, setbacks, stream buffer, road noise from Hwy 70 and shape, The County recommends a -60% (total for all factors) land adjustment. This would result in a value reduction from $86,400 to $34,600. • GIS Map • Septic permit and information from Environment Health Department • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept County's Proposed Value: $34,600 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members ... Voted Against ... ... Docusign Envelope ID: 288E0C02-CDC7-42EE-8ACF-A225778F48C2 Property Identification: Property Owner Michael Wayne Hooker Appellant (if different) Property Address 527 Birdsong Lane Parcel ID or Abstract 9878652614 Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $514,600 County Opinion $514,600 Time of Hearing 1:27 PM Appellant Opinion $475,000-$480,000 County Representative Cyle Anderson Board Decision $514,600 Evidence submitted by the appellant: • The appellant states that the subject property was purchased last year at an inflated price that does not represent true market value. The appellant provided two comparable sales to support this claim. Evidence submitted by the county representative: • The subject property is located at 527 Birdsong Lane in Hurdle Mills. The County performed a field inspection for physical verification and photos. The subject property was listed for sale on MLS on March 22, 2024, and the sale closed on April 24, 2024 for $515,000. The County performed a sales analysis which includes the 2024 sale of the subject property. The analysis shows a higher price per square foot for the subject property. There are several reasons for this. The subject has a higher price per square foot because the quality of construction and the upgrades are superior to those of the comparable sales. Additionally, the April 2024 sales price supports the current assessment as of January 1, 2025. The subject property is also much newer than the comparable properties. The following comparable sales are all part of the sales analysis for the subject property: Comparable sale #1, 537 Birdsong Lane, was built in 2005. Comparable sale #2, 501 Birdsong Lane, was built in 2006. Comparable sale #3, 516 Birdsong Lane, was also built in 2006. Comparable sale #4 in the sales analysis is the subject property, 527 Birdsong Lane, and it was built in 2017. All four properties sold in either 2023 or 2024. Upon review, the County recommends no change to the current assessed value of $514,600. • Photo of Subject • GIS Map • MLS Agent Remarks • MLS Photos of Subject • Current Property Record Card • Sales Analysis Motion of the Board Accept County's Proposed Value: $514,600 No Change in Value Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members ... Voted Against ... ... Docusign Envelope ID: 288E0C02-CDC7-42EE-8ACF-A225778F48C2 Property Identification: Property Owner Thomas O. Mills Trustee Appellant (if different) Property Address 4030 Legato Lane Parcel ID or Abstract 9846853837 Statement of Appeal: Request a reduction in value based on the fact that the lot is encumbered by a floodplain and an easement. Current Assessed Value $627,300 County Opinion $627,300 Time of Hearing 1:39 PM Appellant Opinion $500,000 County Representative Cyle Anderson Board Decision Continue appeal to later date Evidence submitted by the appellant: • The appellant states that the subject property's land should not be compared to other properties that are flat because much of the lot is encumbered by floodplain and an easement. The appellant provided three photos to support this claim. Evidence submitted by the county representative: • The subject property is located at 4030 Legato Lane in Efland. The County visited the subject property for verification and photos. The appellant states that this property should not be compared to flat, level farmland due to floodplain and an easement. After performing a field and desktop review, the subject property is not being compared to flat, level farmland. There is a large downward adjustment of -55% currently applied to the subject that takes into account both the floodplain and the easement. This adjustment also takes into account the irregular shape and topography (streams) issues associated with this tract. Therefore, the County recommends no change to the subject property's value of $627,300. • Photo of Subject • GIS Map • Current Property Record Card Motion of the Board Continue to a Future Date/Time: To allow appellant time to provide valid comparable sales Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members ... Voted Against ... ... Property Identification: Property Owner Albert W. Nisbet Jr. Appellant (if different) Property Address 7610 Harmony Church Road Parcel ID or Abstract 9837390955 Statement of Appeal: Request a reduction in value based on the condition of the home. Docusign Envelope ID: 288E0C02-CDC7-42EE-8ACF-A225778F48C2 Current Assessed Value $258,700 County Opinion $240,600 Time of Hearing 1:47 PM Appellant Opinion $244,000 County Representative Cyle Anderson Board Decision $240,600 Evidence submitted by the appellant: • The appellant states that this house is very old and dated, with an original kitchen from the 1970's and a "sagging ceiling." The appellant states that their opinion of value is also based on estimates from Redfin and Zillow. Evidence submitted by the county representative: • The subject property is located at 7610 Harmony Church Road in Efland. The County visited the property for physical verification and photos. After visiting the subject property, the County recommends the following changes: removing a $1,500 yard item, reducing the quality grade to "C", removing a half bath, and adding a -10% land adjustment for topography issues. These changes would result in a revised value of $240,600. The County recommends a revised value of $240,600 for the subject property. • Photo of Subject • GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept County's Proposed Value: $240,600 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members ... Voted Against ... ... Property Identification: Property Owner Ann Moss Joyner Appellant (if different) Property Address Lot 1, Blueberry Lane Parcel ID or Abstract 9749843622 Statement of Appeal: Request a reduction in value due to the fact that this property is not usable for residential purposes. Current Assessed Value $40,000 County Opinion $40,000 Time of Hearing 1:52 PM Appellant Opinion Not provided County Representative Cyle Anderson Board Decision $40,000 Evidence submitted by the appellant: • The appellant states that this lot is not usable for residential purposes because it was mistakenly platted with the words "private park." The appellant states that the lot is useless and that multiple attempts to sell the property have failed. No supporting documentation was provided with this appeal. Docusign Envelope ID: 288E0C02-CDC7-42EE-8ACF-A225778F48C2 Evidence submitted by the county representative: • The subject property is a 6.65-acre vacant lot located on Blueberry Lane, in the Blueberry Hills subdivision, in Hillsborough. The appellant does not offer an opinion of value and did not provide any supporting documentation with this appeal. The County physically inspected the property for verification and photos. The County also reviewed the plat (Book 46, Page 9) for the subject property, which states that the intended use for this property is "park (private)." The subject lot is already heavily discounted to account for this restriction. The base rate for lots in this neighborhood is $95,000 in the AC-9 pricing model. The subject property's value from the AC-9 (acreage) pricing model is first reduced -75% for non-perking/non-developable, and then the remainder is adjusted another -50% for shape. These adjustments amount to a -87.5% overall reduction to the subject property's value. Therefore, the County recommends no change to the subject property's assessment of $40,000. • GIS Map • Subject Plat • Current Property Record Card Motion of the Board Accept County's Proposed Value: $40,000 No Change in Value Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members ... Voted Against ... ... Property Identification: Property Owner Walde Trust Appellant (if different) Property Address 3512 Stonegate Dr Parcel ID or Abstract 9757814795 Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $978,500 County Opinion $978,500 Time of Hearing 1:56 PM Appellant Opinion $860,000 County Representative Jimmy Milliken Board Decision $978,500 Evidence submitted by the appellant: • The recently sold property at 3625 Stonegate Drive is similar to our home in age of the structure, use of wood floors, like cabinetry and trim and lot size. It differs somewhat in that the 3625 property is a two-story, three-car garage frame home with about 750 more square feet. Our home at 3512 Stonegate Drive is constructed of brick veneer, is all on one level and has a two-car garage. The 3625 property sold in August 2024 at $297 per SF. This represents the closest/ best comparable sale on our street and should be weighed heavily to calculate the 2025 assessed value. Applying the price per SF ($297) of the 3625 home to our 2872 SF size comes to a proposed assessment of $853,000. I have rounded up to a suggested assessed value of $860,000 (approximately $300 per SF). Also, the Orange County website cites a home at 202 Summergate Circle in the Woodlands at Chapel Hill neighborhood as a comparable sale. Since that Docusign Envelope ID: 288E0C02-CDC7-42EE-8ACF-A225778F48C2 home is 15 years newer, has a modern building style versus our traditional look and does not compare to our 20-year-old roof and HVAC system, it should not be used as a comparably valued home. Evidence submitted by the county representative: • The subject property is one story with 2,872 square feet built in 2005. I prepared a sales analysis with the appellant's submitted comparables. Comparable 202 Summergate is a one-story property, while comparable 3625 Stonegate is a two story property. The sales analysis provides a price per square-foot based on size, age and story height. Also, I prepared an equity analysis with Equity Comparables #1, #2, and #3 being one story properties and Equity Comparable #4 being a two-story property. Equity Comparable #1 is likely the most comparable in size, age and valuation. Based on the range of two analyses, the County has not placed a valuation on the property that is substantially greater than the true value and recommends no change to the current valuation. • Equity Analysis • Sales Analysis • Current Property Record Card • Photo of Subject Motion of the Board Accept County's Proposed Value: $978,500 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 Sander Thomas Appellant (if different) Property Address 205 Manor Ridge Drive Parcel ID or Abstract 9778622412 Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $798,600 County Opinion $765,800 Time of Hearing 2:14 PM Appellant Opinion $629,000 County Representative Jimmy Milliken Board Decision $765,800 Evidence submitted by the appellant: • On December 19, 2024 (13 days before January 1, 2025), a property on the same street with the same number of bedrooms and bathrooms and the same age as my property sold for $629,000 (506 Manor Ridge Drive). The second nearest sale to January 1, 2025 on my street occurred on Nov 18, 2024 for $605,000 (602 Manor Ridge Drive). This property also is the same age and has the same number of bedrooms and bathrooms. I assume using some sort of formula due to my home having more square footage due to having the attic finished is creating a higher appraisal value, which does (not) properly reflect the actual market value as of January 1, 2025. Docusign Envelope ID: 288E0C02-CDC7-42EE-8ACF-A225778F48C2 Evidence submitted by the county representative: • Subject property is located at 205 Manor Ridge Drive. Reviewed appellant's submitted information and based on Comparable sale #1, the price per square foot is aligned with the subject. See sales analysis. Corrected bath count as only three full baths, removing the half bath, adjusted effective age to year built (2008 to 1999) for not having upgrades like higher valued properties. These changes will lower the value to $765,800, placing the subject's value per square foot below that of Comparable #1. I've included 2024 NBC Analysis report to illustrate the assigned sales valuations and how they align with assessed values. • Sales Analysis • NBC Analysis Report • Current Property Record Card • Proposed Property Record Card • Photos of Subject Motion of the Board Accept County's Proposed Value: $765,800 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members ... Voted Against ... ... Property Identification: Property Owner Krishna Sinha Appellant (if different) Property Address 401 Lakeshore Lane Parcel ID or Abstract 9890107574 Statement of Appeal: Request a reduction in value based on the purchase price of the property. Current Assessed Value $1,063,000 County Opinion $952,100 Time of Hearing 2:27 PM Appellant Opinion $925,000 County Representative Jimmy Milliken Board Decision Continue appeal to later date Evidence submitted by the appellant: • We purchased the house in January 2025 for a price of $925,000. Therefore, for tax purposes, the assessed value of the home as of January 1, 2025 should align to the actual transaction price in January 2025 of $925,000. Evidence submitted by the county representative: • Subject property is located at 401 Lakeshore Lane. A sales analysis was created and based on that analysis, an adjustment of the grade from A+20 to A-10 was needed to align the property with other neighborhood sales. Per the sales listing for the subject, the fireplaces are not operable. The County suggests adding 2% functional obsolescence for the fireplaces not working. Adjusting the grade from A+20 to A-10 Docusign Envelope ID: 288E0C02-CDC7-42EE-8ACF-A225778F48C2 and adding 2% functional obsolescence for fireplace issues would create a revised value of $952,100, which is within 3% of the subject's January 2025 sales price. • Sales Analysis • Current Property Record Card • Proposed Property Record Card • Photo of Subject Motion of the Board Continue to a Future Date/Time: To allow appellant time to locate paperwork showing vendor checks that were provided to them at closing Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members ... Voted Against ... ... Property Identification: Property Owner Catherine H. Munnier Appellant (if different) Property Address 134 Kirkland Dr. Parcel ID or Abstract 9874993270 Statement of Appeal: Request a reduction in value based on the value of neighboring property. Current Assessed Value $444,800 County Opinion $419,000 Time of Hearing 2:43 PM Appellant Opinion $427,000 County Representative Kelly Wells Board Decision $419,000 Evidence submitted by the appellant: • Value of house next door is less than mine -was built the same year by the same builder and bigger. Evidence submitted by the county representative: • The subject property is a 2,045 square foot single-family, one-story home with 3 bedrooms and 2 baths on 2.14 acres of land on Kirkland Drive in Hillsborough. • After a site visit was performed, The County recommends adding -10% topography to the current -10% road easement on the land for a total of -20% adjustment, reducing the grade of the house from B-05 to B-10 and the condition of the garage from Average to Fair resulting in a reduction in value from $444,800 to $419,000. • Photos of Subject • Aerial image with contours • Current Property Record Cards • Proposed Property Record Cards Motion of the Board Accept County's Proposed Value: $419,000 Made the motion Saru Salvi Docusign Envelope ID: 288E0C02-CDC7-42EE-8ACF-A225778F48C2 Seconded the motion Richal Vanhook Voted For All BOER Members ... Voted Against ... ... Property Identification: Property Owner David Bellin Appellant (if different) Property Address 130 Essex Dr Parcel ID or Abstract 9880761106 Statement of Appeal: Request a reduction in value based on a comparable sale and incorrect data on the current property record card. Current Assessed Value $441,600 County Opinion $441,600 Time of Hearing 2:52 PM Appellant Opinion $355,000 County Representative Kelly Wells Board Decision $441,600 Evidence submitted by the appellant: • Land value incorrectly calculated to $2.5 million per acre. Most recent comp land sale 7/8/22 of 719 Weaver Dairy Road at $453,000 per acre • Incorrect Data: 2-bedroom home as previously listed, no third bedroom: subtract $75k. No fireplace: removed in 2024, no gas service, chimney removed. Evidence submitted by the county representative: • The subject property is a 1,850 sf townhome built in 1984 with 2 bedrooms, 2 baths located in the Coventry subdivision in Chapel Hill. • The bedroom count and removal of the fireplace was corrected in the informal appeal. • The land value was derived by the extraction method based on sales within the townhome neighborhood of T402-Coventry. • The townhomes are very equitable with the same grade and effective year built. The sales for townhomes similar in size do not have an unfinished basement as the subject does and are valued a little under the sales price. The unfished basement adds value according to our Schedule of Values. Based on sales and equity, The County recommends no change in value. • Photos of subject • GIS Map • Equity and Sales Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept County's Proposed Value: $441,600 No Change in Value Made the motion Richal Vanhook Seconded the motion Leon Meyers Voted For ... ... Voted Against Saru Salvi ... Docusign Envelope ID: 288E0C02-CDC7-42EE-8ACF-A225778F48C2 Property Identification: Property Owner Bhupal Balwinder Singh Appellant (if different) Property Address 933 Shadylawn Road Parcel ID or Abstract 9789795450 Statement of Appeal: Request a reduction in value due to the lot being unbuildable. Current Assessed Value $132,500 County Opinion $66,300 Time of Hearing 3:08 PM Appellant Opinion $35,000 County Representative Jimmy Milliken Board Decision $66,300 Evidence submitted by the appellant: • Land not buildable. Evidence submitted by the county representative: • Subject property is vacant land, Lot #2 with a current -50% adjustment for access and easement. After reviewing the plat, the easements total approximately 50% of the land and with speaking to Chapel Hill Planning, the setbacks are 28' street and 14' neighbors. The County recommends increasing the land adjustment for limited building area and amount of area subject to easements an additional 25% totaling -75% creating a revised value of $66,300. • Current Property Record Card • Proposed Property Record Card • Plat • GIS Map Motion of the Board Accept County's Proposed Value: $66,300 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members ... Voted Against ... ... Property Identification: Property Owner Rose Staley Ogu Appellant (if different) Property Address 2320 Neville Road Parcel ID or Abstract 9768081032 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $301,700 County Opinion $278,700 Time of Hearing 3:22 PM Appellant Opinion $189,000 County Representative Bill Hiltbold Board Decision $255,600 Docusign Envelope ID: 288E0C02-CDC7-42EE-8ACF-A225778F48C2 Evidence submitted by the appellant: • The house is in very bad condition, and the deck has been removed. The 2023 effective year built is way too high. Evidence submitted by the county representative: • The subject property presently has a -10% topography adjustment on the land, a 2003 effective year built, condition as Fair, and additional 40% physical depreciation from the informal appeal. • I measured the building and removed the deck from the sketch. The building has rot and mold in several locations and a 2-inch opening under the sliding glass door sill through which the owner says rats and mice get in. Please see the photos. • The County recommends reducing the effective year built to the year built of 1988. • If the Board accepts these recommendations, the building value would decrease from $126,100 to $103,100. Total property value would change from $301,700 to $278,700. • Photos of Subject • Current Property Record Card • Proposed Property Record Card • Correspondence Motion of the Board Value Changed as Follows: Add an additional 20% physical depreciation resulting in a revised value of $255,600 Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For All BOER Members ... Voted Against ... ... Property Identification: Property Owner Sharon Poythress House Appellant (if different) Property Address 1712 Damascus Church Road Parcel ID or Abstract 9767710011 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 $641,100 Time of Hearing 3:40 PM Appellant Opinion $506,300 County Representative Bill Hiltbold Board Decision $641,100 Evidence submitted by the appellant: • The appellants 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. Docusign Envelope ID: 288E0C02-CDC7-42EE-8ACF-A225778F48C2 5. Lack of comparable properties. Most sales occurred in subdivisions-we are rural. • September 2, 2025, please see attached as appellant evidence an indenture recorded with land records granting Piedmont Electric permission to erect and maintain an electric power line through the subject property and remove vegetation from the 30 ft wide easement. Evidence submitted by the county representative: • Issue 1. With the indenture, plats, maps and photos of the power easement bisecting the property, it is clear the easement does render land from the easement to the road unbuildable. The county recommends a -10% reduction to the land value for power lines. • 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. • Issue 3. Stream buffers, shown on the zoning report, encroach the subject property in 3 small areas and do not significantly limit areas to build. • 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 before and after equity analyses. These are properties in the subject neighborhood descending from the largest acreage at the top. The subject property is shown in orange with a lesser land value after the power line adjustment. • Power line easement photos • GIS Map • Recorded Plat • Power easement indenture • Zoning Report • Equity Analysis • Current Property Record Card • Proposed Property Record Card • Correspondence Motion of the Board Accept County's Proposed Value: $641,100 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members ... Voted Against ... ... Property Identification: Property Owner Misha S. Mayo Appellant (if different) Property Address 115 N. Nash Street Parcel ID or Abstract 9864760604 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $296,100 County Opinion $268,300 Time of Hearing 4:00 PM Appellant Opinion $200,000 Docusign Envelope ID: 288E0C02-CDC7-42EE-8ACF-A225778F48C2 County Representative Louise Benson- Lochner Board Decision $268,300 Evidence submitted by the appellant: • The Appellant filed a formal appeal on 6/16/2025. The Appellant stated the "doublewide has wear and tear". • No additional evidence e.g., photos, repair bids, comparable sales were provided. Evidence submitted by the county representative: • On 8/28/2025 a site visit was performed by this appraiser. One of taxpayers was in attendance and allowed access to the site along with the exterior of the home to observe grade, condition/maintenance, and construction standards. Exterior photos were taken of the residence and the outbuilding. • Observations and recommendations: 1. Being an older manufactured home, the Grade should be 'C-10', not the current 'C' grade. This change will cause a reduction in assessed value of $10,800. 2. The Effective Year Built is the same as the Actual Year Built of 2000. This reflects that standard maintenance has been performed with no major renovations. No change is recommended. 3. The current condition is 'Average' which yields a 37% depreciation factor. This factor is appropriate for the condition of the home from what the appraiser could observe. No evidence of additional depreciation was supplied by the Appellant. No change is recommended. 4. Yard items - One storage building is located on the property and accounted for in the assessment records with a value of $1,200. No change is recommended. 5. The site is lot valued with a base rate of $170,000. A + 10% land influence factor has been applied for a larger than typical size, however, the site has a significant slope in the rear in which a -10% topography adjustment would offset the +10% size adjustment. Therefore, it is recommended the size adjustment be removed and no adjustment applied to the land. This will reduce the assessed land value by $17,000. • The changes concerning Grade and land would reduce the current assessed value of the property from $296,100 to $268,300, a reduction of $27,800. • Summary • Current Property Record Card • Proposed Property Record Card • Photos of Improvements • GIS map Motion of the Board Accept County's Proposed Value: $268,300 Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For All BOER Members ... Voted Against ... ... Property Identification: Docusign Envelope ID: 288E0C02-CDC7-42EE-8ACF-A225778F48C2 Property Owner Kathy Yu Trustee Appellant (if different) Property Address 601 W Rosemary St Unit 1002 Parcel ID or Abstract 9788066395.110 Statement of Appeal: Request a reduction in value based on a comparable sale. Current Assessed Value $1,440,400 County Opinion $1,390,700 Time of Hearing 4:14 PM Appellant Opinion $1,200,000 County Representative Kelly Wells Board Decision $1,390,700 Evidence submitted by the appellant: • The assessed value of our units has increased by almost 70 percent. This is a sharp and sudden rise that is difficult to reconcile with long-term market trend. I respectfully request a review of my assessment. Thank you for your time and consideration. • Opinion of value: $1,200,000: The other penthouse unit sold at this price. Evidence submitted by the county representative: • The subject property is a 10th floor, penthouse condo, unit 1002, in Greenbridge Condos located at 601 W Rosemary Street. in Chapel Hill. It is the largest unit in the complex with 2,536 square feet, 2 bedrooms, and 3 baths. • The other penthouse in this building, unit 1001 sold in 2020 (previous to this revaluation cycle) for $1,200,000 as mentioned in the appeal. Another unit on the 6th floor of the same building with 1,926 sf sold in January of 2024 for $1,200,000. With the sale of the similar penthouse unit being 5 years ago and the sale of a smaller unit, 4 floors lower each at $1,200,000, the market would suggest the subject would sell for more. • The County recommends a reduction in the construction modifier-design factor from 1.45 to 1.4 to be more equitable with the neighboring penthouse unit, resulting in a reduction in value from $1,440,400 to $1,390,700. • GIS Map • Google Image • Plat map • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept County's Proposed Value: $1,390,700 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members ... Voted Against ... ... Property Identification: Property Owner Victor C. Fowler Appellant (if different) Property Address 2615 Beavertail Drive Parcel ID or Abstract 9886080194 Docusign Envelope ID: 288E0C02-CDC7-42EE-8ACF-A225778F48C2 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $211,600 County Opinion $207,700 Time of Hearing 4:18 PM Appellant Opinion $100,000 County Representative Scott Zeman Board Decision $207,700 Evidence submitted by the appellant: • This is a 1986 double-wide trailer with plastic Quest plumbing that is splitting apart and needs to be replaced. The floors in the living room are falling in from the many water leaks. Most of the trees need to come down that will hit house. Evidence submitted by the county representative: • A county appraiser reviewed the property from the exterior on 9/5/2025. Photos of the interior water damage were requested, but the appellant declined to provide pictures or have an appraiser come inside to take them. • The county recommends the following adjustments to the property record: -Change effective year built of the residence from 2006 to 1991 -Change roof cover to Metal. -Add Enclosed Porch to sketch. -Change grade of existing Carport to D. -Add 8'x8' Shed -Add 16'x16' Storage Building with (2) 10'x16' Lean-tos -Add 17'x19' Porch (detached) • The rear deck was built after January 1, 2025, and is therefore not considered with this appeal. The deck will be added to the tax record for 2026. • The changes above would result in a revised value of $207,700. • Photos of Subject • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept County's Proposed Value: $207,700 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members ... Voted Against ... ... Property Identification: Property Owner Ryan Lewis Appellant (if different) Property Address 104 Markham Drive Parcel ID or Abstract 9799174619 Statement of Appeal: Request a reduction in value based on the purchase price of the property. Current Assessed Value $610,100 County Opinion $489,800 Time of Hearing 4:23 PM Appellant Opinion $472,000 Docusign Envelope ID: 288E0C02-CDC7-42EE-8ACF-A225778F48C2 County Representative Jimmy Milliken Board Decision $489,800 Evidence submitted by the appellant: • Purchased property on 5/1/25 for $472,000. Closing statement attached. Evidence submitted by the county representative: • Subject property is located at 104 Markham Drive. After review, the property was on the market for eleven months before being sold in May of 2025. It had an original list price in June 2024 of $490,000 per Realtor.com. The property has a steep grade and an irregular shape. The County suggests applying a -20% land adjustment for shape and topography and 20% external depreciation to the improvements for market demand for this property. With the proposed changes, the value would decrease to $489,800. • Current Property Record Card • Proposed Property Record Card • Photos of Subject Motion of the Board Accept County's Proposed Value: $489,800 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members ... Voted Against ... ... Chair of the Board: Leon Meyers ________________________________ Recording Secretary: Jennifer Rigsbee _________________________________ Docusign Envelope ID: 288E0C02-CDC7-42EE-8ACF-A225778F48C2 10/6/2025 10/6/2025