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HomeMy WebLinkAbout2025_09_18 BOER Minutes Docusign Envelope ID:CAA96AA1-7D21-4D46-9A3F-10F230AD80FA MINUTES Orange County Board of Equalization and Review rvieeting held on September 18, ZUZ5 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 Business Officer Leslie Wilcox Deputy Tax Assessor Chad Phillips Real Property Appraisal Manager Roger Gunn Chief Appraiser Kelly Wells Appraiser Cyle Anderson Appraiser Louise Benson-Lochner Appraiser Jimmy Milliken Staff Attorney Martha Bordogna Meeting Schedule: No. Time PIN or Abstract Appellant Appeared Appeal Type 1 1:OOPM 9778424672 Xiaoyu Zhang Yes Value- Real 2 1:09PM 9880243737 Xiaoyu Zhang Yes Value- Real 3 1:12PM 9779314276 Shao Tang No Value- Real 4 1:16PM 9779604223 Jonathan A. Charney No Value- Real 5 1:20PM 0808407777 Joyce P.Johnson No Value- Real 6 1:24PM 9890790117 Thomas Elliot Yates No Value- Real 7 1:31PM 9860922501 Elizabeth Celli No Value- Real 8 1:55PM 9827398433 Betty Jo W. Chockley Yes Value- Real 9 2:27PM 9788593604 Stephen Hyde Yes Value- Real 10 2:38PM 9890483278 Joshua L. Levy Yes Value- Real 11 2:42PM 9798394063 Tyrell J. Heaton Yes Value- Real 12 3:07PM 9860857967 Zachary A. Robertshaw Yes Value- Real 13 3:25PM 9835436624 ADJA Group LLC No Value- Real Docusign Envelope ID:CAA96AA1-7D21-4D46-9A3F-10F230AD80FA Time By Meeting called to order 12:59PM Leon Meyers Meeting adjourned 3:43PM Leon Meyers Motion Time By Second To move into recess 1:43PM Richal Vanhook Saru Salvi To return to order 1:55PM Saru Salvi Richal Vanhook Related meeting notes: • Chad Phillips explained the responsibilities that have been assigned to the Turner Valuation Group. • Discussion on reasons why values could possibly change between revaluations. Property Identification: Property Owner Xiaoyu Zhang Appellant if different Property Address 107 Tanglewood Lane Parcel ID or Abstract 9778424672 Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $451,700 County Opinion $451,700 Time of Hearin 1:00 PM Appellant Opinion $420,840 County Representative Jimmy Milliken Board Decision $451,700 Evidence submitted by the appellant: • There are 3 recent comparable sales in our subdivision ranging from November 2024 to May 2025. Comp. 1: 303 Westbrook Drive,2,253 square feet, sale price $499,000, sale date November 15,2024. $221 per square foot. Comp. 2: 402 Berryhill Drive, 1,472 square feet, sale price$400,000, sale date March 14,2025. $272 per square foot. Comp. 3: 315 Westbrook Drive,2,478 square feet, sale price$650,000, sale date May 6,2025. $262 per square foot. Average price per square foot of the three recent sales is: $252. My house: 107 Tanglewood Lane,is 1,670 square feet. Using average $252 per square foot,the estimated house value is $420,840. • Appellant submitted additional evidence at meeting that has been uploaded into Spatialest. Evidence submitted by the county representative: • The subject property is located at 107 Tanglewood Lane, is a one story home with 1,709 square feet built in 1985. During the review of the appellant's comparables, comparable#2 402 Berryhill Drive and comparable#3, 315 Westbrook Drive are inadmissible due to being sales beyond the revaluation date of January 1,2025. A sales analysis was created with sales of similar size and year built, including Comparable#1. Based on the analysis,the value assigned to the property aligns with values of similar homes in the subject neighborhood, 7726. Docusign Envelope ID:CAA96AA1-7D21-4D46-9A3F-10F230AD80FA • Sales Analysis • Current Property Record Card • Photo of Subject Motion of the Board Accept Coun 's Proposed Value: $451,700 No Change in Value Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: FProperty Owner Xiaoyu Zhang Appellant if different Property Address 125 Tremont Circle Parcel ID or Abstract 9880243737 Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $673,800 County Opinion $673,800 Time of Hearin 1:09 PM Appellant Opinion $643,950 County Representative Jimmy Milliken Board Decision $673,800 Evidence submitted by the appellant: • Comparable 1: 112 Tremont Circle,2,730 square feet, sale price$680,000, sale date November 21,2024. $249 per square foot. Comparable 2: 111 Tremont Circle, 3,032 square feet, sale price $672,500, sale date Dec 19, 2024. $222 per square foot. Comparable 3: 103 Tremont Circle, 3,044 square feet, sale price $785,000, sale date May 30,2025. $258 per square foot. Average price per square foot of the three recent sales is: $243. My house: 125 Tremont Circle,is 2,650 square feet.Using average$243 per square foot,the estimated house value is $643,950. • Appellant submitted additional evidence at meeting that has been uploaded into Spatialest. Evidence submitted by the county representative: • The subject property is located at 125 Tremont Circle.After reviewing the documentation, Comparable#3 is a 2025 sale and cannot be considered in the appeal. I've included Comparables#1 and#2 in my sales analysis. The analysis illustrate that the subject's value aligns with the other properties through sales and equity. Based on this information,the County suggests no change in value. • Sales Analysis • Current Property Record Card • Proposed Property Record Card • Photo of Subject Motion of the Board Accept Coun 's Pro osed Value: $673,800 No Change in Value Made the motion Saru Salvi Docusign Envelope ID:CAA96AA1-7D21-4D46-9A3F-10F230AD80FA Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Shao Tang Appellant(if different) Property Address 1920 Hillsborough Road Parcel ID or Abstract 9779314276 Statement of Appeal: Request a reduction in value based on a comparable sale, the condition of the home and incorrect data on the current property record card. Current Assessed Value $674,600 County Opinion $637,800 Time of Hearin 1:12 PM Appellant Opinion $625,000 County Representative Jimmy Milliken Board Decision $637,800 Evidence submitted by the appellant: • The assessed value of 908 Hillsborough Road in the neighborhood is $623,300 (https://property.spatialest.com/nc/orange/#/property/9779313296). See Sales. • The roof of the home is 17 years old. HVAC (air handler) system is 17 years old and near the failing point and requires high$ cost to maintain. Kitchen and cabinets are very old,more than 16 years old.Water heater is 18 years old(built Oct 2007). The$ depreciation of those items are high. Please see attached disclosure document when we purchased the home in 2022. • The total size is 3,306 square feet,not 3,381 square feet on https://property.spatialest.com/nc/orange/#/property/9779314276. Please see the attached floor plan file. Evidence submitted by the county representative: • The subject property is located at 920 Hillsborough Road. The property sold in 2022 for $627,500 and has a current value of$674,600. • Regarding sales submitted by the appellant, Comparable#1, 115 Bruton Drive is a 2025 sale and cannot be considered as a comparable sale for 2025. Comparable#2,202 Columbia Place is a townhome having 1,844 square feet and is located in a different neighborhood and not considered comparable to the subject. Comparable#3, 602 Valen Court is also a 2025 sale and cannot be considered as a comparable sale for 2025. The sales do not validate a reason for value change. • The property's year built is 2008 and the effective age is also 2008 which accounts for the condition/maintenance issues listed in the appeal. • Measured and corrected the square footage of the house to 3,325 square feet and garage to 484 square feet. • The County finds the land to need adjusting. The County recommends adjusting the current easement adjustment of-10%to -30%market adjustment to account for shape and access from a shared driveway. This will create a revised value of $637,800. • Current Property Record Card • Proposed Property Record Card • Plat • Aerial View Docusign Envelope ID:CAA96AA1-7D21-4D46-9A3F-10F230AD80FA Motion of the Board Accept Coun 's Proposed Value: $637,800 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Jonathan A. Charney Appellant if different Property Address 105 Hanna Street Parcel ID or Abstract 9779604223 Statement of Appeal: Request a reduction in value based on a comparable sale,the condition of the home and incorrect data on the current property record card. Current Assessed Value $417,200 County Opinion $384,400 Time of Hearin 1:16 PM Appellant Opinion $375,000 County Representative Jimmy Milliken Board Decision $384,400 Evidence submitted by the appellant: • Comps., condition,and incorrect data(1 full bath). Evidence submitted by the county representative: • The subject property is located at 105 Hanna Street.After reviewing the submitted data,the condition of the property could not be determined since it has been updated and sold in 2025. Current records list the year built as 1942 with the effective year built beine 1972. • The property slopes in the rear. As a result,the County recommends adding -10%land adjustment for topography. The County also recommends correcting the full bath count to one. These recommended changes will adjust the value to $384,400. • Current Property Record Card • Proposed Property Record Card • Aerial Map • Photo of Subject Motion of the Board Accept Coun 's Proposed Value: $384,400 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner , Joyce P. Johnson Appellant(if different) Docusign Envelope ID:CAA96AA1-7D21-4D46-9A3F-10F230AD80FA Property Address 15815 Jameson Road Parcel ID or Abstract 10808407777 Statement of Appeal: Request a reduction in value based on the condition of the home and an independent appraisal of the subject. Current Assessed Value $541,800 County Opinion $487,500 Time of Hearin 1:20 PM Appellant Opinion $458,000 County Representative Roger Gunn Board Decision $487,500 Evidence submitted by the appellant: • The appellant is requesting a reduction in value based on the condition of the home and an appraisal indicating a value of$458,000 as of July 11,2025. Evidence submitted by the county representative: • The County reviewed the appraisal submitted by the appellant but did not consider the valuation section as the appraiser's opinion of value and adjustments to support the opinion are as of a post-revaluation date. However,the County did consider the physical data characteristics presented in the appraisal as well as the interior photographs and the sketch/floor plan included in the appraisal. • Upon inspection,the County recommends the following: change the grades of the shed and lean-to sheds from C to D, change the condition from Fair to Average but reduce the effective year built from 2005 to 1995 reflecting some maintenance since its construction in 1990 including a 2022 addition,and add a 24 foot attached storage room not on the property record. The County also recommends applying 15%functional depreciation for design from the 2022 addition as access from the family room to the bath is through another bedroom. • If all County recommendations are accepted,the overall valuation of the property would be reduced to $487,500. • Photos of Subject • Location Map of Subject • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $487,500 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Thomas Elliot Yates Appellant(if different Property Address 577 Erwin Road Parcel ID or Abstract 19890790117 Statement of Appeal: Request a reduction in value based on incorrect data on the current property record card. Docusign Envelope ID:CAA96AA1-7D21-4D46-9A3F-10F230AD80FA Current Assessed Value $332,500 County Opinion $310,100 Time of Hearin 1:24 PM Appellant Opinion $300,000 County Representative Roger Gunn Board Decision $310,100 Evidence submitted by the appellant: • The appellant is requesting a reduction in value due to incorrect data in which the appellant contends that the finished basement only has 7.5-foot ceilings and should not be considered part of the finished living area.No other support for the appellant's estimate of value was submitted. Evidence submitted by the county representative: • The County performed a site inspection on September 16, 2025,and the residence was observed to exhibit minimal maintenance since its 1970 construction date. The appraiser was able to observe the finished basement which does appear to have lower than normal ceiling heights,but was completely finished,heated,and cooled. • The County recommends the following changes: remove a storage building from the property record, add a 638 square foot finished basement that had previously been removed from the property record,reduce the effective year built from 1985 to 1975, and apply an additional 20%functional obsolescence for design to account for the lower-than-normal ceiling height of the basement and the lack of a true third bedroom. • These recommended changes would reduce the value of the subject to $310,100. • Photos of Subject • Location Map of Subject • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $310,100 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Elizabeth Celli Appellant(if different) Property Address 407 Legends ay Parcel ID or Abstract 19860922501 Statement of Appeal: Request a reduction in value based on a comparable sale. Current Assessed Value $326,800 County Opinion $326,800 Time of Hearin 1:31 PM Appellant Opinion $297,992 County Representative Kelly Wells Board Decision $326,800 Evidence submitted by the appellant: • Comparable sale: 2/5/2025 266 Lexes Trail, Chapel Hill sold for$455,000 ($250.4127 per square foot). It is 1,817 square feet with a.04-acre lot size and is a Grade B-10 quality level. Docusign Envelope ID:CAA96AA1-7D21-4D46-9A3F-10F230AD80FA My house is 1,190 square feet with a .02-acre lot size and is a Grade C quality level. The comparable house has twice the lot size I have and a higher quality level yet my per square foot price is $274,6218. I'm not sure the reason for the comps lot size to be twice the size of mine but they are both valued at$200,000. That puts me at a significant disadvantage when I go to sell my home. • In addition,in the beginning of the year Zillow and Trulia realty websites both had my home valued at$311,200 without knowing it was a Grade C quality. Evidence submitted by the county representative: • The subject property is a 1,190 square foot townhome with 2 bedrooms and 2& 1/2 baths built in 2010 and located in Chapel Hill. • The sale used in the appeal occurred February 2025 and is out of the scope of the revaluation period and cannot be considered. The County recommends no change in value. • Photos of Subject • GIS Map • Current Property Record Card Motion of the Board Accept Coun 's Proposed Value: $326,800 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 Betty Jo W. Chockley Appellant if different Property Address 4112 Lynch Store Road Parcel ID or Abstract 19827398433 Statement of Appeal: Request a reduction in value based on an equity analysis. Current Assessed Value $184,900 County Opinion $177,200 Time of Hearin 1:55 PM Appellant Opinion $105,300 County Representative C le Anderson Board Decision Continue appeal to later date Evidence submitted by the appellant: • The appellant provided an equity analysis to support their opinion of value. The appellant states that there's a wide variance in land assessments based on their analysis. • Appellants submitted additional evidence at the meeting that has been uploaded into Spatialest. Evidence submitted by the county representative: • The subject property is an improved 3.4-acre tract located at 4112 Lynch Store Road, in Mebane. The County physically inspected the property for verification and photos. The County also carefully reviewed the comparable properties submitted by the appellant, as a primary concern was the wide variance in local land assessments. Of the 34 properties submitted by the appellant,only a few were from the subject property's neighborhood code Docusign Envelope ID:CAA96AA1-7D21-4D46-9A3F-10F230AD80FA (2025),which carries a base rate of$30,000 (AC-9 pricing). The appellant's comparable properties also varied in size,which has a significant impact on the value of land. For example,referring to page one of the appellant's spreadsheet, 13 properties were submitted, with the land ranging from 1 acre to 18.33 acres in size. For 10 of these,the properties were from neighborhood code 2019,which has a base rate of$20,000. 2 of the 13 properties also had adjustments for negative influence factors on the land. Page 2 of the appellant's comparable property spreadsheet paints a similar picture,which explains the variance in land values. The range of land sizes for the 16 properties listed on this page are from 0.98 to 16.85 acres in size. All are from different neighborhoods than the subject. 2 of the neighborhoods (2021 and 2027)have base rates of$36,000 and$35,000. There were a few parcels from neighborhood 2019 as well. 2 of the 16 also had negative land adjustments for influence factors, including one with a-75%no perc adjustment(PIN 9838091225). For the 5 parcels on page 3,the lot values ranged from 6.76 to 56.08 acres in size. The tracts were also from different neighborhood codes and 3 of the 5 have land adjustments for negative influence factors. In summary,the wide variance in land values is supported by the aforementioned variables. • The County also performed a sales analysis and an equity analysis. The sales analysis used 4 sales from the subject's neighborhood that sold in either 2023 or 2024. 3 of the 4 sales had higher negative land adjustments for different influence factors than the subject property. Several were larger and several were smaller in size than the subject,which led to variance in the land values. For these reasons,the subject's price per acre was slightly higher than the average of the sold properties. The County's equity analysis used 3 parcels, 2 of which are adjacent to the subject. This analysis revealed that the subject's land value is in line with that of neighboring tracts. After review,the County recommends applying a-10%adjustment to the subject's land to account for the shape of the lot. This change would reduce the subject's assessment to $177,200. The County recommends a revised value of$177,200 for the subject property. • Photo of Subject • GIS Map • GIS Aerial Photo of Subject Property's Neighborhood(2025) • Sales Analysis • Equity Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Continue to a Future Date/Time: Continue appeal to give the appraiser an opportunity for a site visit Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Property Owner Stephen Hyde Appellant if different Property Address 2 Mint Springs Lane Parcel ID or Abstract 19788593604 Docusign Envelope ID:CAA96AA1-7D21-4D46-9A3F-10F230AD80FA Statement of Appeal: Request a reduction in value due to the limitations on the property because of an OWASA right-of-way. Current Assessed Value $1,652,700 County Opinion $1,337,700 Time of Hearin 2:27 PM Appellant Opinion $1,375,000 County Representative Kelly Wells Board Decision $1,337,700 Evidence submitted by the appellant: • The property contains substantial limitations in its use,limiting the value to us as property owners. A majority of our 1.3 acres(approximately 65%)is land used and managed by OWASA,of which we have severely limited control and use. Taxing us fully on this portion of encumbered property,which we cannot use or enjoy in light of its dedicated use as an OWASA throughway for water and sanitation purposes that primarily benefit the Town of Chapel Hill, seems unfair and unreasonable. Evidence submitted by the county representative: • The subject property is a 4,501 square foot home with 4 bedrooms and 4 & 1/2 baths on 1.3 acres in the Chapel Hill historic district. • The median lot size in the neighborhood is 0.32 acre, and the average size is .47 acre. The usable area of the lot is .41 acre. This portion also has topography issues. • Due to the restrictions of the OWASA easement and Resource Conservation District(RCD)on 0.89 acres of the 1.30-acre parcel,the County recommends removing the 35% size adjustment on the land and adding a-10%topography adjustment reducing the total value from $1,652,700 to $1,337,700. • Photos of subject • GIS Map • Google Earth view • Color coded plat • Calculated area map • Resource Conservation District Restrictions Motion of the Board Accept Coun 's Proposed Value: $1,337,700 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner I Joshua L. Levy Appellant(if different) Property Address 14523 Oak Hill Road Parcel ID or Abstract 19890483278 Statement of Appeal: Request a reduction in value based on restrictive use of the land and comparable sales. Current Assessed Value 1 $808,400 1 County Opinion $616,400 Docusign Envelope ID:CAA96AA1-7D21-4D46-9A3F-10F230AD80FA Time of Hearin 2:38 PM Appellant Opinion $679,500 County Re resentative Kelly Wells Board Decision $616,400 Evidence submitted by the appellant: • We believe the lot value is an extreme overestimation. The lot has multiple issues that restrict any use of the land other than a single-family house.Due to these issues,we believe the lot is worth about half of what you state,or about$320,000. • Real estate agent Hank Dunn of Natalie&Co. did an exhaustive comparable search, in which he considered properties+/-20%living area,close date within the last 12 months,built between 1965 and 1975 (our house is 1970),within a 1.37-mile map radius(see supporting comparables documentation pdf). The average close price is $679,500. Evidence submitted by the county representative: • The subject property is a 2,320 square foot single family home with 2 bedrooms and 3 baths built in 1970 on 3.45 acres in Chapel Hill. • A site visit was conducted,and the County recommends increasing the Low-Lying land adjustment of-20%to-50% for overall topography resulting in a reduction in total value from $808,400 to $616,400. • Photos of Subject • Google Earth historical view • GIS Map • Current Property Record Card L • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $616,400 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Tyrell J. Heaton Appellant if different Property Address 59 Oakwood Drive Parcel ID or Abstract 19798394063 Statement of Appeal: Request a reduction in value based on incorrect data on the current property record card and comparable sales. Current Assessed Value $1,176,600 C unty Opinion $1,176,600 Time of Hearin 2:42 PM Appellant Opinion $869,900 County Representative Kelly Wells Board Decision $1,176,600 Evidence submitted by the appellant: • Incorrect Data: Our land is being taxed for.5 acre when our deed states we own.49 acre(that's a 2%difference in taxed land area).We are also being taxed for an outdoor kitchen when all we have is a grill that is roughly 15 years old. Docusign Envelope ID:CAA96AA1-7D21-4D46-9A3F-10F230AD80FA • Comparable Sales; 902 Stagecoach Road,June 2022=-21.59%. 1001 Pinehurst Drive, December 2021 =-15.0283% .805 Old Mill Road,May 2022=-12.88% .994 Cleland Drive, June 2022=-10.9385%. 1054 Burning Tree Lane,Feb. 2022=-9.77% .990 Cleland Drive, April 2021 =-3.36%. 805 Greenwood Road,August 2021 =-2.672% .1024 Cleland Drive, September 2022=-2.135% .109 N. Hasell Street,Dec 2022= .046%. 1024 Pinehurst Drive, July 2021 =+1.12%. 1062 Canterbury Way,May 2022=+2.94%. 107 Parkridge Avenue, July 2022=+3.31%. 900 Christopher Road,January 2022=+11.43%. 304 Faison Road,February 2022=+17.41%. Evidence submitted by the county representative: • The subject property is a 6,259 square foot single family home with 6 bedrooms and 6& 1/2 baths built in 1957 on an average size lot in the Oakwood area of Chapel Hill. The subject property was purchased in June 2021 for$950,000. • The property was appealed during the informal period, and a-15% land adjustment was made for the view of powerlines and a floodplain on a portion of the land bringing it to the current value of$1,176,000. • The comps used in the appeal are outside of the subject neighborhood/market area.Based on sales and equity in the neighborhood,the County recommends no change in value. • Photos of subject • GIS Map • Sales listing pictures • All Sales in NCB 7400 • Sales and Equity Analysis • Current Property Record Card Motion of the Board Accept Coun 's Proposed Value: $1,176,600 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 Zachary A. Robertshaw Appellant(if different) Property Address 108 Dublin Road Parcel H)or Abstract 19860857967 Statement of Appeal: Request a reduction in value based on the fact that the comparable sale used for valuation is not a similar property. Current Assessed Value $421,900 County Opinion $394,800 Time of Hearing 3:07 PM Appellant Opinion $373,600 requested on appeal $353,825 requested at meeting County Representative Jimmy Milliken Board Decision $394,800 Evidence submitted by the appellant: Docusign Envelope ID:CAA96AA1-7D21-4D46-9A3F-10F230AD80FA • Mr. Cooper which owns the mortgage on the property values it at the above amount. This is a dramatic difference from the $421,900 tax valuation. -In the Morris Grove Heights neighborhood one single house has sold within the last seven years. The condition of this property was unique among its neighbors. Therefore,to use its sale price as a 1:1 valuation of its neighbors is incorrect data. Similar property sales shouldn't apply here. Evidence submitted by the county representative: • The subject property is a one story 1,208 square foot home located at 108 Dublin Road. Reviewed sales of 105 Dublin Road, 101 Old Spring Road, and reviewed the neighborhood. The upgrades of the two properties that sold suggest the subject property's grade should be adjusted from C+10 to C and the effective year built from 1995 to 1986 to align the property with the sales. The proposed changes would lead to a revised value of$394,800 for 2025. • Current Property Record Card • Proposed Property Record Card • Photo of Subject Motion of the Board Accept Coun 's Proposed Value: $394,800 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner ADJA Group LLC Appellant(if different) Property Address 517 Lancaster Road Parcel ID or Abstract 9835436624 Statement of Appeal: Request a reduction in value based on incorrect data on the current property record card and condition of the home. Current Assessed Value $230,300 County Opinion $230,300 Time of Hearin 3:25 PM Appellant Opinion $160,000 County Representative Louise Benson- Board Decision $230,300 Lochner Evidence submitted by the appellant: • The Appellant filed a formal appeal on July 23,2025. The Appellant stated"My property data is incorrect,and I would like to request a field review/site visit from a county appraiser: There are several condition issues with the house; including roof damage,roof shingles blown,gutter and downspout damage,ceiling stains and other ceiling damage,railing damage. I attempted to add photos,but the system wasn't allowing me to upload and would then give me an error message,preventing me from submitting. I'm going to email pictures separately." Evidence submitted by the county representative: Docusign Envelope ID:CAA96AA1-7D21-4D46-9A3F-10F230AD80FA • NOTE: This appeal was originally scheduled on 8/13/2025,Appellant requested and was granted an extension to 8/27/2025. Appellant cancelled that meeting. Three emails were sent but not responded to concerning re-scheduling the meeting. A notice of this meeting date was included in the final email(no response from appellant). • On July 29,2025, a site visit was performed by this appraiser. The tenant was in attendance and allowed access to the interior of the home to observe grade, condition/maintenance, and construction standards. Photos were taken of the exterior of the home,the interior showing ceiling damage, and the kitchen for a point of reference for condition and updates. • The residence was built in 1972(53-years-old),the current effective year built is 1992 (33- years). This effective year would signify that there would be components in need of maintenance and repair, e.g. roofing. • It is the appraiser's position that no additional reduction to the current assessed value is warranted based on the evidence provided. • Current Property Record Card • Proposed Property Record Card • Photos of Improvements • GIS map Motion of the Board Accept Coun 's Proposed Value: $230,300 No Change in Value Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Chair of the B AcuSigned by: Leon Meyers 10/7/2025 Recording Sec NYOSigned by: (A'Sut, ( lLlL Leslie Wilcox 3E1g112 N74-644S_ 10/7/2025