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Home My WebLink About2025_09_17 BOER MinutesMINUTES Orange County Board of Equalization and Review Meeting held on September 17, 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 Deputy Tax Assessor Chad Phillips Real Property Appraisal Manager Roger Gunn Chief Appraiser Kelly Wells Temporary Appraiser Assistant Rob Teachout Appraiser Cyle Anderson Appraiser Jimmy Milliken Appraiser Heidi Whetzel Staff Attorney Martha Bordogna Meeting Schedule: No. Time PIN or Abstract Appellant Appeared Appeal Type 1 1:00 PM 9778525234 Omer Yariv No Value - Real 2 1:04 PM 9778526470 Richard S. Neulist No Value - Real 3 1:07 PM 9799502560 Karen Floyd No Value - Real 4 1:12 PM 9850952082 Christerlena Singh Trustee No Value - Real 5 1:18 PM 9779524199 Robert J. Funk Yes Value - Real 6 1:37 PM 9861027626 Christerlena Singh No Value - Real 7 1:43 PM 9847706373 Charles M. Shore No Value - Real 8 1:51 PM 9873361039 John E. Connaughton No Value - Real 9 1:54 PM 9799764805 Makhijani Trust No Value - Real 10 1:57 PM 9798377160 Heidi Moser No Value - Real 11 1:58 PM 9842125375 James K. Howard No Value - Real 12 2:06 PM 9950045983 Ling Wu Yes Value - Real 13 2:53 PM 9836756654 Peter Meade Yes Value - Real 14 3:05 PM 9836756759 Peter Meade Yes Value - Real Docusign Envelope ID: D8C45EA4-1390-4C24-A520-2D19E16B1E17 Time By Meeting called to order 1:00PM Leon Meyers Meeting adjourned 3:12PM Leon Meyers Motion Time By Second To move into recess 2:30 PM Leon Meyers Saru Salvi To return to order 2:37 PM Leon Meyers Richal Vanhook Related meeting notes: Martha Bordogna addressed BOER on untimely PUV application exemptions. 1. Good cause a. Consistency in application b. Recommend drafting a policy summary document. i. Should be close to current practice. 2. HB91 a. Religious exemption i. can look back 5 years preceding effective date of law. ii. if taxes have been paid, we are not allowed to refund. 3. Hearing/approving applications in batches (consent agenda) a. Only if taxpayer has agreed to proposed adjustment in writing. b. Best practice to approve each individually (application by application) Property Identification: Property Owner Omer Yariv Appellant (if different) Property Address 105 Riverbirch Point Parcel ID or Abstract 9778525234 Statement of Appeal: Request a value change due to July, 2026 flooding. Current Assessed Value $504,500 County Opinion $504,500 Time of Hearing 1:00 PM Appellant Opinion $400,000 County Representative Heidi Whetzel Board Decision $504,500 Evidence submitted by the appellant: • The house was flooded during Tropical Depression Chantal, together with the rest of the neighborhood. I expect house prices in the neighborhood to decrease because of the flood, and the same to happen to the value of my house even after renovating the flood damages. Evidence submitted by the county representative: • The subject property is located at 105 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 Docusign Envelope ID: D8C45EA4-1390-4C24-A520-2D19E16B1E17 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. The appellant provided no relevant data to support a change in value for 2025. • Photos of Subject • Current Property Record Card • GIS Map Motion of the Board Accept County's Proposed Value: $504,500 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 Richard S. Neulist Appellant (if different) Property Address 110 Riverbirch Point Parcel ID or Abstract 9778526470 Statement of Appeal: Request a value change due to July, 2026 flooding. Current Assessed Value $474,300 County Opinion $474,300 Time of Hearing 1:04 PM Appellant Opinion $250,000 County Representative Heidi Whetzel Board Decision $474,300 Evidence submitted by the appellant: • The house was flooded on July 6th Chantal storm. Evidence submitted by the county representative: • The subject property is located at 110 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 assessment 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 County's Proposed Value: $474,300 No Change in Value Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members ... Voted Against ... ... Docusign Envelope ID: D8C45EA4-1390-4C24-A520-2D19E16B1E17 Property Identification: Property Owner Robert J. Funk Appellant (if different) Property Address 1713 Pathway Drive Parcel ID or Abstract 9779524199 Statement of Appeal: Request value change based on price per square foot of comparable sales. Current Assessed Value $541,700 County Opinion $541,700 Time of Hearing 1:18 PM Appellant Opinion $478,500 County Representative Jimmy Milliken Board Decision $511,000 Evidence submitted by the appellant: • Reviewing six comps sold in the past two years in the Spring Valley neighborhood, the average price per square foot was $311. At that price per square foot, 1713 Pathway Drive would have a market value of $478,453. In addition, several of these comps had additional bedrooms and bathrooms further lowering the comparable value of 1713 Pathway Drive. Evidence submitted by the county representative: • Subject property is located at 1713 Pathway Drive. The County has prepared a sales analysis to support the valuation placed on the property. Square footages range from 1,200 to 1,800 with assessed value per square-foot at $308 to $388. The subject property is assessed at $370 and aligns within the range based on size. See comparables #3 and #4. On the subject of bedrooms, they do not drive assessed value in the Orange County CAMA system and the bathrooms are valued based on full / half baths as part of the valuation. With the data provided by the County, no change in value is recommended. • Summary • Sales Analysis • Current Property Record Card • Photo of Subject Motion of the Board Value Changed as Follows: $511,000 based on 1464-SF @ $349/SF Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For All BOER Members ... Voted Against ... ... Property Identification: Property Owner Karen Floyd Appellant (if different) Property Address 906 Emory Drive Parcel ID or Abstract 9799502560 Statement of Appeal: Request a value change based on true effective year built and a comparable sale. Current Assessed Value $514,800 County Opinion $419,300 Docusign Envelope ID: D8C45EA4-1390-4C24-A520-2D19E16B1E17 Time of Hearing 1:07 PM Appellant Opinion $395,000 County Representative Jimmy Milliken Board Decision $419,300 Evidence submitted by the appellant: • House effective rebuild date of 1994, but in reality, condition is of house built in '70s, '80s as no improvements, remodels or repairs have been made to interior of house. Bathrooms, kitchen, floors are all original & are outdated & need renovation. • Comparable sale of 305 Birch Circle (9799435583) = $395,000 and that house is larger than mine & has finished basement which mine does not. Evidence submitted by the county representative: • Subject property is located at 906 Emory Drive. Submitted photos show cracked foundations, water spots on ceiling from leaks, cracked interior walls, and outdated bathrooms and kitchen. The County recommends adjusting the effective year built to match the actual year built of 1971, adjusting the condition from Average to Fair, and applying additional physical depreciation of 25% to account for all the needed repairs. • 305 Birch Circle is a split-level home with 1,380 finished square feet above grade and 690 finished square feet below grade whereas the subject has 1,650 finished square feet all above grade. • If the Board accepts the suggested changes, $419,300 will be the new valuation for 2025. • Current Property Record Card • Proposed Property Record Card • Photo of Subject Motion of the Board Accept County's Proposed Value: $419,300 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members ... Voted Against ... ... Property Identification: Property Owner Christerlena Singh Trustee Appellant (if different) Property Address 1806 Marions Ford Road Parcel ID or Abstract 9850952082 Statement of Appeal: Request value change based on comparable price per acre. Current Assessed Value $281,300 County Opinion $281,300 Time of Hearing 1:12 PM Appellant Opinion $130,900 County Representative Jimmy Milliken Board Decision $281,300 Evidence submitted by the appellant: • I compared my land evaluation to others in the surrounding area and found that I'm being charged way more per acre than everybody else. I'm requesting that my land be valued at $42,000 or less. Docusign Envelope ID: D8C45EA4-1390-4C24-A520-2D19E16B1E17 Evidence submitted by the county representative: • Subject property is located at 1806 Marions Ford Road. This property has a -10% land factor for its irregular shape. The property is in neighborhood 7028 and has an assigned land base rate of $150,000 using the Ac_9 pricing table. Note that I added the NBC codes, land base rates and land adjustments to the appellant's list of comparables. Also, I created a sales/equity analysis of vacant properties to illustrate development of the base rate for 7028. I've included two NBC maps for location of appellant's comparables (Black), subject property (yellow) and sales (red). After reviewing all submitted information the County recommends no change in value. • Sales/Equity Analysis • Current Property Record Card • Maps • GIS Map Motion of the Board Accept County's Proposed Value: $281,300 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 Christerlena Singh Appellant (if different) Property Address Lot A, G and B Farm Lane Parcel ID or Abstract 9861027626 Statement of Appeal: Request value change based on comparable land values. Current Assessed Value $248,900 County Opinion $142,200 Time of Hearing 1:37 PM Appellant Opinion $50,000 County Representative Jimmy Milliken Board Decision $142,200 Evidence submitted by the appellant: • See attached. I've also included some comparisons to others in the area. I'm requesting that the land be valued at $50,000 or less. Evidence submitted by the county representative: • The subject property is located on G and B Farm Lane. This property has a -30% land adjustment for its irregular shape, power line easement, and stream. The property is in neighborhood code 7011 and has an assigned land base rate of $130,000 using the Ac_9 pricing table. Note, that I added the NBC codes, land base rates, and land adjustments to the appellant's list of comparables. I've included a NBC map for location of appellant's comparables (Black), and subject property (yellow). After reviewing all submitted information, the County recommends increasing the land adjustment by 30% totaling -60% for the two large stream buffers, septic repair field, and the access easement for ingress/egress and utilities. This will create a revised value of $142,200. • Current Property Record Card Docusign Envelope ID: D8C45EA4-1390-4C24-A520-2D19E16B1E17 • Proposed Property Record Card • Maps • GIS Map Motion of the Board Accept County's Proposed Value: $142,200 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members ... Voted Against ... ... Property Identification: Property Owner Ling Wu Appellant (if different) Property Address 9201 Allison Road Parcel ID or Abstract 9950045983 Statement of Appeal: Request value change based on condition of mobile home, remote land location and comparable properties. Current Assessed Value $143,600 County Opinion $98,600 Time of Hearing 2:06 PM Appellant Opinion $60,000 County Representative Cyle Anderson Board Decision $98,600 Evidence submitted by the appellant: • The appellant states that the singlewide manufactured home on this lot is worth nothing because of its condition. The appellant also states that the land is overvalued due to its remote location. The appellant provided two photos and two land comparable properties to support their opinion of value. Evidence submitted by the county representative: • The subject property is a singlewide manufactured home located at 9201 Allison Road in Cedar Grove. The County visited the subject property for verification and photos. The appellant submitted two photos and two equity comparable properties to support their opinion of value. The two land comparable properties submitted by the appellant are from a different neighborhood than the subject and are much smaller in size than the subject. These variables help explain the differences in the land assessments. • Despite the subject property selling (through MLS) for $160,000 in May of 2024, the County recommends reducing the improvement's quality grade from a D+10 to an E. An E grade is what the County typically places on singlewide manufactured homes that are listed as real property. The County also recommends reducing the improvement's effective year built from 2016 to 2006. While the exterior is dated, the attached MLS photos show updates to the interior. After review, the County recommends a revised value of $98,600 for the subject property. • Photo of Subject • GIS Map • MLS Photos of Subject • Current Property Record Card • Proposed Property Record Card Docusign Envelope ID: D8C45EA4-1390-4C24-A520-2D19E16B1E17 Motion of the Board Accept County's Proposed Value: $98,600 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members ... Voted Against ... ... Property Identification: Property Owner Charles M. Shore Appellant (if different) Property Address 4211 Beech Creek Trail Parcel ID or Abstract 9847706373 Statement of Appeal: Request value change based on services, condition and comparable sales. Current Assessed Value $607,300 County Opinion $562,300 Time of Hearing 1:43 PM Appellant Opinion $438,035 County Representative Cyle Anderson Board Decision $562,300 Evidence submitted by the appellant: • The appellant states that the subject property is on a privately maintained street with no County garbage pickup. The appellant also states that the house is very dated and provided photos to support this claim. The appellant provided three comparable sales as additional supporting documentation. Evidence submitted by the county representative: • The subject property is located at 4211 Beech Creek Trail in Efland. The County visited the subject property for verification and photos. The County reviewed the appellant's statement along with the photos that were submitted as supporting evidence. After review, the County recommends reducing the effective year built from 2003 to 1993. The County also recommends applying a -10% Access adjustment to the land to account for the subject being at the end of a privately maintained gravel road. These changes would result in a revised value of $562,300. The County recommends a revised value of $562,300 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: $562,300 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members ... Voted Against ... ... Docusign Envelope ID: D8C45EA4-1390-4C24-A520-2D19E16B1E17 Property Identification: Property Owner John E. Connaughton Appellant (if different) Property Address 243 Rubrum Drive Parcel ID or Abstract 9873361039 Statement of Appeal: Request a value change based on comparable sales and potentially incorrect data. Current Assessed Value $490,300 County Opinion $490,300 Time of Hearing 1:51 PM Appellant Opinion $460,000 County Representative Kelly Wells Board Decision $490,300 Evidence submitted by the appellant: • Comparable sales: Parcel # 9873269181 at 230 Rubrum Drive sold on September 9, 2024 for $475,000 with 2,262 sq ft and 3 baths and is listed at $506,600. Parcel #9873269397 at 165 Rubrum Drive sold on January 12, 2023 for $$478,500 with 2,315 sq ft and 3 baths and is listed at $508,200. My residence was purchased new on August 30, 2016 with 2,136 sq ft and only 2 baths and is listed at $490,300. My unit is smaller and has 1 less bath than these other units with recent sales data. I know for the longest time my unit showed 3 baths on the property records, and I did request that be changed. It now does show 2 baths. I believe that with 1 less bath and smaller square footage my unit is overvalued by at least $30,000. Evidence submitted by the county representative: • The subject property is a 2,136 sf townhome with 3 bedrooms and 2 & 1/2 baths built in 2015 located in the Waterstone Terraces subdivision in Hillsborough. • Based on sales and equity of similar units, the County recommends no change in value. • Photos of subject • GIS Map • Sales and Equity Analysis • Current Property Record Card Motion of the Board Accept County's Proposed Value: $490,300 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 Makhijani Trust Appellant (if different) Property Address 234 Standish Drive Parcel ID or Abstract 9799764805 Statement of Appeal: Request a value change based on comparable sales and real estate listings. Current Assessed Value $311,100 County Opinion $311,100 Time of Hearing 1:54 PM Appellant Opinion $290,000 Docusign Envelope ID: D8C45EA4-1390-4C24-A520-2D19E16B1E17 County Representative Kelly Wells Board Decision $311,100 Evidence submitted by the appellant: • Comparable sales: There is a comparable sale on March 13th 2025, address 202 Standish Drive. (250 feet away). The unit which sold is a townhouse (similar to ours) with an additional bathroom and sold for $297K on March 13th 2025. Please see this link on Zillow for details. https://www.zillow.com/homedetails/202-Standish-Dr-Chapel-Hill-NC-27517/50042223_zpid/ Based on this sale, the price per square foot is $222/sq ft. Since our property is 1326 square feet, that works out to approximately $290,000. Evidence submitted by the county representative: • The subject property is a 1,320 sf townhome with 2 bedrooms and 2 & 1/2 baths built in 1994 in the Colony Lake subdivision in Chapel Hill. • The appeal is based on sales that occurred after January 1st, 2025 and cannot be considered. The townhomes are all very equitable and sales of similar size, but older units, vary from $281,000 (which resold 3 months later for $310,000 with no upgrades) to $338,000. The County recommends no change in value. • Photos of subject • GIS Map • Equity and Sales Analysis • Current Property Record Card Motion of the Board Accept County's Proposed Value: $311,100 No Change in Value Made the motion Richal Vanhook Seconded the motion Leon Meyers Voted For All BOER Members ... Voted Against ... ... Property Identification: Property Owner Heidi Moser Appellant (if different) Property Address 16 Rogerson Drive Parcel ID or Abstract 9798377160 Statement of Appeal: Request a value change based on purchase price of property. Current Assessed Value $633,000 County Opinion $568,400 Time of Hearing 1:57 PM Appellant Opinion $566,500 County Representative Kelly Wells Board Decision $568,400 Evidence submitted by the appellant: • Purchased home (10/31/24) for $566,500. Evidence submitted by the county representative: • The subject property is a 2,010 square foot home built in 1942 with 3 bedrooms and 3 baths located on Rogerson Road. in Chapel Hill. The property sold in October 2024 for $566,500. Docusign Envelope ID: D8C45EA4-1390-4C24-A520-2D19E16B1E17 • Based on the limited view of a narrow portion of the golf course, the County recommends reducing the 15% view adjustment on the land to 5%, reducing the grade of the house from B-10 to C+05 and reducing the condition of the garage from Average to Fair, resulting in a reduction in value from $633,000 to $568,400. • Photos of subject • Listing photos • GIS Map • Email • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept County's Proposed Value: $568,400 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members ... Voted Against ... ... Property Identification: Property Owner James K. Howard Appellant (if different) Property Address 5314 Chestnut Ridge Church Road Parcel ID or Abstract 9842125375 Statement of Appeal: Request a value change based on land development limitations. Current Assessed Value $161,800 County Opinion $112,800 Time of Hearing 1:58 PM Appellant Opinion $74,323 County Representative Kelly Wells Board Decision $112,800 Evidence submitted by the appellant: • This parcel was previously combined with the 3.84 acre parcel across the road for a total of 12.59 acres. In 2012 Environmental Health department determined that the land was unsuitable for a 3-bedroom house. 7.91 acres across Chestnut Ridge Church Road was split off and given to his nephew, he was able to build there but with limited perc site and non-traditional septic. The 3.84 acre parcel (the subject parcel) is valued more at $161,800 than the 7.91 ac parcel at $153,100. "My new assessment should be the same per acre as his. My new assessment should be $19,355/ac x 3.84 = $74,323." Evidence submitted by the county representative: • The subject parcel is 3.84 acres of land with an abandoned, unlivable house built in 1909. Documentation was provided from the Orange County Department of Environmental Health from 2012 for the parent PIN of 12.59 acres stating the soil was unsuitable for building a 3 bedroom home with several perc sites tested on both sides of the road. Since the subject parcel was previously part of the parent PIN that was split to the subject PIN and PIN 9842029369, The County recommends increasing the perc adjustment from -25% to -48% to bring the land value more in line with the parcel across the road as they are in different neighborhoods with Docusign Envelope ID: D8C45EA4-1390-4C24-A520-2D19E16B1E17 different base rates and because a non-traditional septic system would be a limitation on building. This adjustment would bring the land value to $110,900 which is what it would be if it were in the same neighborhood, although the price per acre would not be the same due to the size difference and the size adjustment. This would result in the reduction of the total value from $161,800 to $112,800. • Images of subject • GIS Map • GIS with neighborhoods • Plat • Perc documentation from informal appeal • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept County's Proposed Value: $112,800 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members ... Voted Against ... ... Property Identification: Property Owner Peter Meade Appellant (if different) Property Address Lot 25, Poplar Drive Parcel ID or Abstract 9836756654 Statement of Appeal: Request value change based on property that cannot be developed. Current Assessed Value $20,000 County Opinion $20,000 Time of Hearing 2:53 PM Appellant Opinion $10,000 County Representative Cyle Anderson Board Decision $10,000 Evidence submitted by the appellant: • The appellant states: "The tax value 4 years ago was $4,500. It is undeveloped property, unchanged from when we bought it years ago. How do you justify a 75% increase in value?" • The appellant provided two photos of the subject land as supporting evidence. Evidence submitted by the county representative: • The subject property is a vacant lot, 1.07 acres in size, located on Poplar Drive, in the Aberdeen Downs subdivision in Efland. The land in this subdivision is lot valued, and the lots are assessed at $80,000. There were no vacant land sales in this subdivision from 2021 through the end of 2024, so lot values were determined using the extraction method. The subject lot has an influence factor of -75% for a non-parking lot. This is the standard countywide adjustment for non-perking lots. Therefore, the County recommends no change to the subject property's assessed value of $20,000. • GIS Map • Current Property Record Card Docusign Envelope ID: D8C45EA4-1390-4C24-A520-2D19E16B1E17 Motion of the Board Value Changed as Follows: $10,000 based on previous 85% adjustment and stream on property Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For All BOER Members ... Voted Against ... ... Property Identification: Property Owner Peter Meade Appellant (if different) Property Address Lot 26, Poplar Drive Parcel ID or Abstract 9836756759 Statement of Appeal: Request value change based on property that cannot be developed. Current Assessed Value $20,000 County Opinion $20,000 Time of Hearing 3:05 PM Appellant Opinion $5,000 County Representative Cyle Anderson Board Decision $12,000 Evidence submitted by the appellant: • The appellant states: "This is undeveloped property that hasn’t changed since we bought it. We were told it is not percable and could not be developed on. How can the tax value have increased 75% in 4 years on undeveloped property?" • The appellant provided two pictures of the subject lot as supporting documentation. Evidence submitted by the county representative: • The subject property is a vacant lot, one acre in size, located on Poplar Drive, in the Aberdeen Downs subdivision in Efland. The land in this subdivision is lot priced, and the lots are assessed at $80,000. There were no vacant land sales in this subdivision from 2021 through the end of 2024, so lot values were determined using the extraction method. The subject lot has an influence factor of -75% for a non-perking lot. This is the standard countywide adjustment for non-perking lots. Therefore, the County recommends no change to the subject property's assessed value of $20,000. • GIS Map • Current Property Record Card Motion of the Board Value Changed as Follows: $12,000 based on previous 85% adjustment Made the motion Saru Salvi Seconded the motion Leon Meyers Voted For All BOER Members ... Voted Against ... ... Docusign Envelope ID: D8C45EA4-1390-4C24-A520-2D19E16B1E17 Chair of the Board: Leon Meyers _____________________________ Recording Secretary: Rob Teachout _____________________________ Docusign Envelope ID: D8C45EA4-1390-4C24-A520-2D19E16B1E17 10/6/2025 10/6/2025