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Home My WebLink About2025_09_23 BOER Minutes Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 MINUTES Orange County Board of Equalization and Review Meeting held on September 23, 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 Ri sbee Deputy Tax Assessor Chad Phillips Chief Appraiser Kelly Wells Temporary Appraiser Assistant Rob Teachout Appraiser C le Anderson Appraiser Bill Hiltbold Appraiser Jimmy Milliken Appraiser Shavonda McLean Staff Attorney Martha Bordo na Meeting Schedule: No. Time PIN or Abstract Appellant Appeared AppealType 1 1:00 PM 9880331037 Ru Quan No Value-Real 2 1:04 PM 9789737040 Jay Schoenherr No Value-Real 3 1:11 PM 9768700815 Richard Alan Bell Yes Value-Real 4 1:26 PM 9890418453 Sinae Santillo Yes Value-Real 5 1:58 PM 9885770610 W. Kimball Griffin Jr. Yes Value-Real 6 2:09PM 9886530910 Elaina H. Cheek Yes Value-Real 7 2:25PM 9779420913 Rachel B. Kelley Yes Value-Real 8 2:35PM 9822278333 Allie M. Martin Jr. Yes Value-Real 9 2:50PM 0804007157 William P. Ray Yes Value-Real 10 3:06PM 9869497644 Lynn S. Holloway Yes Value-Real 11 3:15PM 9799504321 Zhihua Niu Yes Value-Real 12 3:41PM 9890605507.065 Qian Yunzhi No Value-Real 13 3:54PM 9866924186 Jones Grove Missionary No Untimely Application Baptist Church for Religious Exemption 14 3:54PM 1 9866445087 Jones Grove Missionary No Untimely Application Baptist Church for Religious Exemption Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 15 3:54PM 9866457651 Jones Grove Missionary No Untimely Application Baptist Church for Religious Exemption 16 3:54PM 9866434819 Jones Grove Missionary No Untimely Application Baptist Church for Religious Exemption 17 3:55PM 9866437879 Jones Grove Missionary No Untimely Application Baptist Church for Religious Exemption 18 3:55PM 9866454437 Jones Grove Missionary No Untimely Application Baptist Church for Religious Exemption 19 3:55PM 9866456744 Jones Grove Baptist No Untimely Application Church for Religious Exemption 20 3:56PM 9779916292 University UMC No Untimely Application for Religious Exemption 21 3:56PM 9788470228 University United No Untimely Application Methodist Church Of for Religious Exemption Chapel Hill 22 3:57PM 9890316018 Board Of Trustees Univ No Untimely Application United Methodist for Religious Exemption Church Of Chapel Hill 23 3:57PM 0805350280 Ebenezer Church No Untimely Application for Religious Exemption 24 3:57PM 9896927498 Ebenezer Baptist Church No Untimely Application Inc. for Religious Exemption 25 3:58PM 9896917983 Ebenezer Baptist Church No Untimely Application Inc. for Religious Exemption 26 3:58PM 9896914431 Ebenezer Baptist Church No Untimely Application Inc. for Religious Exemption 27 3:59PM 9759961551 Hickory Grove Baptist No Untimely Application Church for Religious Exemption 28 3:59PM 9864457639 Hillsborough No Untimely Application Pentecostal Holiness for Religious Exemption Church 29 3:59PM 9864358635 Hillsborough No Untimely Application Pentecostal Holiness for Religious Exemption Church 30 4:OOPM 9864457535 Pentecostal Holiness No Untimely Application Church for Religious Exemption Time B Meeting called to order 1:00 PM Leon Meyers Meeting adjourned 4:03PM Leon Meyers Motion Time By Second To move into recess 1:08PM Leon Meyers Saru Salvi To return to order 1:1OPM Leon Meyers Richal Vanhook Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 Motion Time By Second To move into recess 3:43PM Leon Meyers Saru Salvi To return to order 3:48PM Leon Meyers Richal Vanhook Property Identification: FP—roperty Owner Ru Quan Appellant(if different) Property Address I 100 Black Tie Lane I Parcel ID or Abstract 9880331037 Statement of Appeal: Request a reduction in value based on the condition of the home and steep driveway. Current Assessed Value $570,300 Co—unty Opinion $570,300 Time of Hearin 1:00 PM Appellant Opinion $495,000 to $540,000 County Representative Jimmy Milliken Board Decision $570,300 Evidence submitted by the appellant: • The appellant is requesting a reduction in value due to the listing history before the 2012 purchase price,the dated condition of the windows, carpet,kitchen fencing and patios, as well as a non-working fireplace,and a steep driveway. Evidence submitted by the county representative: • Subject property is located at 100 Black Tie Lane,has 2,260 square feet and was built in 2000. The property record card lists the effective age the same as the actual year built to account for the age and conditions listed in the appeal. I've attached a Comper report to illustrate the most recent sales with similar size,year built, and effective age that have had no improvements, much like the subject. Also included is an equity analysis to illustrate the equity with sold properties. The CAMA System/Schedule of Values do not assign a value to the driveway or yard fencing. A-5%topography adjustment is already applied to the subject's land value to account for the slope. • Based on the evidence submitted by the County,no change in value is recommended. • Equity Analysis • Comper Report • Current Property Record Card • Contours Maps • Photo of Subject Motion of the Board Accept Coun 's Proposed Value: $570,300 No Change in Value Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 Property Owner Jay Schoenherr Appellant if different Property Address 306 Burlage Circle Parcel H)or Abstract 9789737040 Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $880,700 County Opinion $811,400 Time of Hearin 1:04 PM Appellant Opinion $516,800 County Representative Jimmy Milliken Board Decision $811,400 Evidence submitted by the appellant: • 3 recently sold comps within a mile of our home: $641,000 343 Burlage Cir, Chapel Hill,NC 27514 5beds, 3baths 2,931 SF - $218/sf$530,000 108 Cedar St, Chapel Hill,NC 27514 4beds, 3baths 2,838 - $186/sf$755,000 102 Whistling Tree Ct, Chapel Hill,NC 27514 4beds,4baths 3,975sgft- $190/sf My house: 306 Burlage Circle 4 beds, 3 baths 2720 SF @$190/SF,that makes a value of$516,800. Evidence submitted by the county representative: • The subject property is 306 Burlage Circle,built in 1957 and has 2,721 square-feet. The property is one story,unfinished basement with a recently built 2022 detached garage. • A sales analysis was created to adjust the value to align the neighborhood. • After reviewing the submitted data and the sales analysis, I adjusted the grade from B+10 to B- 10 and the special featured yard items, garage and porch from B-10 to C. Those changes will create a new value of$811,400. The subject property unlike the comparables price per square- foot will be higher due to the large one story footprint. The comparables all have 75%-100% finished basements making those appear larger. • Sales Analysis • Current Property Record Card • Proposed Property Record Card • Photo of Subject Motion of the Board Accept Coun 's Proposed Value: $811,400 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members ... Voted Against ... ... Property Identification: Property Owner Richard Alan Bell Appellant(if different Property Address 1505 Jones FerryRoad Parcel H)or Abstract 19768700815 Statement of Appeal: Request a reduction in value based on comparable sales. Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 Current Assessed Value $703,200 County Opinion $703,200 Time of Hearin 1:11 PM Appellant Opinion $575,000 County Representative Jimmy Milliken Board Decision $703,200 Evidence submitted by the appellant: • In 4 years,the assessed value of our property has increased by 78.3%. The value of our 2.16 acre lot is listed as $307,400, $153,700 per acre. I feel that the fair market value of our home considering the provided examples is a 40% increase in assessed value of our home from 2021 of$575,000. Evidence submitted by the county representative: • The subject property is located at 505 Jones Ferry Road in NBC code 7931. The land is valued by Ac_9 pricing table with a base rate of$160,050 that was established from the vacant land sale of 1606 Jones Ferry Road(PIN 9767698930) in which 2.18 acres sold for$315,000 on July 3,2024. It is currently assessed at$310,500 with no adjustments. See attached aerial map of subject property and the sold property. The subject property was appealed informally for 2025, and the land was adjusted down by 10%for the irregular shape to its(the land) current value of$276,700. • After reviewing the submitted documents,I found the comparable 48 Margaret Place to be located in Chatham County, and not a valid comparable. 519 Carl Drive is a 2025 sale, and 305 Old School Road is a current listing. 9900 Leslie Drive is a 1,797square foot residence in Orange County,but in NBC code 6611 which is lot priced at$135,000. • An equity analysis was created for the similar properties in the neighborhood. Included is a map of the subject and the comparables. Comparable#1's land has a-20%adjustment for power lines and an easement. Comparable#2 that boarders the subject,has a land adjustment for irregular shape and Comparable#3 has no adjustment. • The subject has a swimming pool that is included in the improvement value,whereas the comparables do not. Comparables are multi-story homes,the subject is single story. The County finds no basis for an adjustment to the current value. • Equity Analysis • Comparable Map • Aerial Map • Current Property Record Card • Photo of Subject Motion of the Board Accept Coun 's Proposed Value: $703,200 No Change in Value Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Sinae Santillo Appellant if different Property Address 109 Covington Drive Parcel ID or Abstract 19890418453 Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 Statement of Appeal: Request a reduction in value based on the value of comparable properties,the condition of the home and incorrect data on the current property record card. Current Assessed Value $435,900 County Opinion $416,400 Time of Hearin 1:26 PM Appellant Opinion $283,000 County Representative Jimmy Milliken Board Decision $346,000 Evidence submitted by the appellant: • Inconsistent Comparisons to Nearby Properties: 1)Parcel#9890533147 with 0.41 acres is valued less than our 0.14 acre property.2)Parcel#9890512638 with 2.64 acres,is valued at $673,200,meaning our 0.14 acre lot should proportionally be worth about$35,700. • Property Condition Concerns: 1) Cracked foundation slab and visible fractures in both interior and exterior walls 2)Cracked driveway and garage floor 3)All original windows,many of which do not close properly, causing insulation and energy efficiency issues 4) Outdated fiberglass attic insulation 5)Polybutylene plumbing, • Incorrect Lot Size on Record: The Property Record Card incorrectly states our lot size as 1 acre. Our lot size is only 0.14 acres. This incorrect lot size has resulted in a land valuation of $250,000,which is grossly inflated. Based on nearby properties and proportional value comparisons(e.g.,parcel#9890512638 with 2.64 acres valued at$673,200),our land should reasonably be valued around$35,000. Evidence submitted by the county representative: • Subject property is in NBC code 7450 and lot priced at 250,000. The appellant's comparables 9890533147 &9890512638 are in NBC code 7426 and are Ac_9 acreage priced with a 300,000 base price. As for the properties noted in the appellant's supplemental document, 94 Perry Creek Drive is in NBC 7450 and does not have a land adjustment, sold for$649,000 and is valued at$611,400. 279 Erwin Road is in NBC 7426 and is Ac_9 base priced as the noted appellant's Comparables#1 &#2.No adjustment to the subject land value is recommended. • The County does suggest increasing the additional physical depreciation from 5%to 15% for multiple cracks in the foundation,which would create a revised overall value of$416,400. • Analysis Report • Current Property Record Card • Proposed Property Record Card Motion of the Board Value Changed as Follows: Adjust building value to$146,000 and lot value to $200,000 resulting in a revised value of$346,000 Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Property Owner I W.Kimball Griffin Jr. Appellant if different Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 Property Address I Vacant land Parcel ID or Abstract 9885770610 Statement of Appeal: Request a reduction in value based on the fact that the property is land locked. Current Assessed Value $238,400 County Opinion $170,300 Time of Hearin 1:58 PM Appellant Opinion $115,500 County Representative Kelly Wells Board Decision $170,300 Evidence submitted by the appellant: • This property is land locked, and Orange County cannot issue a building permit because it has no frontage on a public street or private road. We have no private road agreement. Evidence submitted by the county representative: • The subject property is a 12.44 acre parcel of land-locked,vacant land off St. Mary's Road in Hillsborough. • The County recommends increasing the land adjustment from-30%to -50%for no access nor private road agreement already in place and for the stream across the property resulting in a reduction of value from$238,400 to$170,300. • GIS Map • GIS Map with owners • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $170,300 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner I Elaina H. Cheek Appellant(if different) Property Address 13506 Walker Rd. I Parcel ID or Abstract 19886530910 Statement of Appeal: Request a reduction in value based on an independent appraisal from 2022. Current Assessed Value $364,900 County Opinion $372,000 Time of Hearin 2:09 PM Appellant Opinion $285,000 County Representative Kelly Wells Board Decision $340,400 Evidence submitted by the appellant: • Equity and fairness: the percentage of increase is well above the notice that was mailed by the Tax Office stating "the amount of increase ranges from 25%-73%with an average increase of 58%. • Comparable sales: 2022 third party appraisal. Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 Evidence submitted by the county representative: • The subject is a 1,539 sf manufactured home with 3 bedrooms and 2 baths built in 1988 on 9.13 acres of land in Hillsborough. • The percentages mentioned in the appeal were in reference to the ranges of 22 other counties that also did a revaluation in 2025,not Orange County's proposed increase. • For the informal appeal,the effective year built was reduced to the actual year built and a -15% adjustment was added to the land for power line and road easements resulting in the current value. • When a site visit was conducted it was noted there was a deck on the back of the house, an open porch(off a storage building that was on record) and a lean-to that were not on the County records. • Based on sales in the area,the County recommends no further change in the land value but only to add the items not on record,resulting in a revised value of$372,000. • Images of Subject • GIS Map • Sales and Equity Analysis • Equity Analysis of comps from appraisal • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept County's Proposed Value: Add an additional -10%adjustment to the land for the stream resulting in a revised value of$340,400 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Rachel B.Kelley Appellant(if different) I Andrew Kelley Property Address 103 Hanford Road Parcel H)or Abstract 19779420913 Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $578,300 County Opinion $578,300 Time of Hearin 2:25 PM Appellant Opinion $540,000 County Representative Jimmy Milliken Board Decision $578,300 Evidence submitted by the appellant: • An updated accounting of comparable neighborhood home sales in accordance with the COMPER-Orange,NC tool, shows a property value for 103 Hanford Road of$540,000. I am asking the Board of Equalization and Review to align the property value for 103 Hanford Road in accordance with these objective figures.Additional details are provided in the attached document. Thank you for your consideration. Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 Evidence submitted by the county representative: • The subject property is located at 103 Hanford Road and is a 2-story home with 2,119 square- feet built in 1990. After reviewing the submitted comparables,the following properties are listed in the Comper/median home price report, 2106 Pathway, 107 Fairfield,and 110 Sudbury, all which sold in 2025 and cannot be considered. • I created a sales analysis of properties similar in size to the subject,which did not include the appellants comparables 2007 Pathway(1,580 square feet),2203 Pathway(1,580 square feet) and 110 Sudbury(1,622 square feet)which sold in 2023 and 2024. • Based on the prepared sales analysis,the subjects assessed value per square foot is equitable with similar sized properties, and the County recommends no change in the assessed value. • Sales Analysis • Current Property Record Card • Photo of Subject Motion of the Board Accept Coun 's Proposed Value: $578,300 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 Allie M.Martin Jr. Appellant(if different) Property Address 4024 Windy Hill Trail Parcel ID or Abstract 19822278333 Statement of Appeal: Request a reduction in value based on a portion of the property not being buildable and due to septic easement for adjacent property. Current Assessed Value $303,000 County Opinion $278,700 Time of Hearin 2:35 PM Appellant Opinion 1 $160,000 County Representative Kelly Wells Board Decision I Continue appeal to a later date Evidence submitted by the appellant: • Maybe 2 acres are not buildable,and septic system is on this parcel from adjacent neighbor. Evidence submitted by the county representative: • The subject property is a 1,620 sf manufactured home built in 2015 with 2 bedrooms and 2 baths on 5.01 acres in Mebane. • No documentation was provided or found regarding the neighbor's septic system on the property. The County recommends adding-15%adjustment to the land for access (privately maintained dirt road)and easement and correcting the outbuildings: removing the carport, correcting shed to storage building and depreciation of buildings. These changes would result in a reduced value from$303,000 to$278,700. • Photos of subject • GIS Ma Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 • Current Property Record Card • Proposed Property Record Card Motion of the Board Continue to a Future Date/Time: Continue appeal so that appellant can locate documentation for septic easement Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner William P.Ray Appellant(if different) Property Address 5617 Jomali Drive I Parcel ID or Abstract 0804007157 Statement of Appeal: Request a reduction in value based on the condition of the home,incorrect data on the current property card and comparable sales. Current Assessed Value $893,300 County Opinion $829,800 Time of Hearin 2:50 PM Appellant Opinion $781,570 County Representative Kelly Wells Board Decision $829,800 Evidence submitted by the appellant: • Condition/Maintenance: The house was of average condition in Jan 2025,including a 25 year old roof(since repaired), deteriorating stucco,and breakdown of metal and wood trim. • Incorrect Data: Our house is not brick(masonry)on all four sides. The back of the house is stucco. Photo provided. • Other: In published communication from the Orange County Tax Administrator,it was stated that valuation increases would fall into the range of 25%to 67%with the median being 54%. In our case,the valuation of our residence increased over 75%. The research and information listed above suggest a significantly lower estimated tax value than the number that Orange County is proposing. • Recent Comparable Sale: Most recent comparable home sales as of January 1,2025: 1) 5600 Jomali Drive,Durham. 3726 sq. ft.,4 br/3 ba. Brick construction. Sold on 8/2024 for$790,000. Price per square ft. $212. 2)618 Churton Grove Blvd,Hillsborough. 3356 sq. ft. 4 br/3 ba. Brick construction. Sold on 7/2024 for$744,000. Price per sq. ft. $221. For an additional information,we have also located a comparable home that sold on 8/2025 for$785,000: 3)4613 Moore's Creek Rd, Durham. 3478 sq. ft.,4 br/4 ba. Brick construction. Sold on 8/2025 for$785,000.Price per square ft. $226.Applying the square footage price comp 1 above to the square footage of our house gives a price of$754,720. Applying the square footage price of comp 2 above to the square footage of our house gives a price of$786,760.Applying the square footage price of comp 3 above to the square footage of our house gives a price of$804,560. (6 months after the 01/2025 valuation window). Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 Evidence submitted by the county representative: • The subject property is a 3,560 sf single family home with 4 bedrooms and 3 and 1/2 baths on 1.66 acres of land in Pleasant Green Woods in Durham. • The County recommends changing the primary wall to frame from masonry and reducing the effective year built from 2009 to 2004 due to deferred maintenance. These changes would result in a reduction in value from$893,300 to $829,800,bringing the value more in line with sales of similar sized homes in the neighborhood. • Photos of subject • GIS Map • Sales Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $829,800 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: PropertyOwner Lynn S. Holloway Appellant(if different) Property Address 8512 Wilkerson Road Parcel ID or Abstract 19869497644 Statement of Appeal: Request a reduction in value based on the condition of the home and comparable sales. Current Assessed Value $154,400 County Opinion $154,400 Time of Hearin 3:06 PM Appellant Opinion Not provided County Representative C le Anderson Board Decision Continue appeal to a later date Evidence submitted by the appellant: • The appellant states that the condition of the double wide mobile home is the reason for this appeal.No supporting evidence was provided to support this claim. The appellant states that a single wide mobile home located at 9201 Allison Road recently sold for$160,000. The appellant also provided a double wide comparable sale located at 3527 Brown Road as supporting documentation. Evidence submitted by the county representative: • The subject property is a 2.77 acre tract with a double wide mobile home located at 8512 Wilkerson Road, in Cedar Grove. The County visited the property for verification purposes and photos. The County also reviewed the comparable sales submitted by the appellant. Comparable sale#1, 3527 Brown Road,is located in a different neighborhood than the subject property. This neighborhood(1009)has a base rate of$35,000/acre for AC-9 pricing,which is similar to the subject property's base rate of$36,000/acre. The comparable tract also has a downward adjustment of-10%applied to the land because there is no well on the property. Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 This tract also has an irregular shape and very little road frontage, especially when compared to the subject property(aerial photo attached). Comparable sale#2, 9701 Allison Road, is a 2.01 acre tract that's also located in a different neighborhood than the subject. The base rate for this neighborhood(2002)is$34,000/acre(AC-9 pricing). The land values of the comparable sales provided by the appellant are in line with that of the subject. The subject's double wide mobile home has been updated,at least on the exterior, and has an effective year built of 1983. The grade of the double wide mobile home is a"C",which is the grade that the County typically assigns to double wide mobile homes in Orange County. For these reasons,the County recommends no change to the current assessed value of$154,400. • Photo of Subject • GIS Map • GIS Aerial Photo of 3527 Brown Road • Current Property Record Card Motion of the Board Continue to a Future Date/Time: Continue appeal so that appellant can locate documentation on the drain field and well issues Made the motion Leon Meyers Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Zhihua Niu Appellant(if different) Property Address 907 Emory Drive Parcel ID or Abstract 19799504321 Statement of Appeal: Request a reduction in value based on the fact that the property is in a flood plain and recently experienced basement flooding. Current Assessed Value $589,700 County Opinion $552,800 Time of Hearin 3:16 PM Appellant Opinion Not provided County Representative Bill Hiltbold Board Decision $491,600 Evidence submitted by the appellant: • The finished basement was flooded to a depth of 4 feet. Evidence submitted by the county representative: • The subject property is a 3,328 square foot single family dwelling on a 0.44 acre lot in the Briarcliff neighborhood 7418. It has a fully finished basement. • The property presently has a-30%adjustment to its land value. Please see the attached flood map showing all but a small area near the street within the flood plain.Being in a flood plain does not make a property worthless. The county recommends changing the "other" label to "flood lain" and leaving the-30%influence factor unchanged. Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 • Appraiser notes record repeated basement flooding and appeals since 2017. Seeing the mold in the basement,the county recommends setting the effective year built of 1984 back to the actual year built of 1972. • Tropical storm Chantal occurred July 6,2025, so it affects 2026 assessed value. The basement is being renovated once again. I have put the subject on the permit list to field check repair progress. • If the board accepts these recommended changes,the building value would decrease from $379,700 to $342,800. Total property value would change from$589,700 to $552,800. • Photos of Subject • Flood map • Current Property Record Card • Proposed Property Record Card • Correspondence Motion of the Board Value Changed as Follows: Add additional-30%adjustment to land for flood plain, set finished basement price per square foot at $78 resulting in a revised value of $491,600 Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Qian Yunzhi Appellant(if different) Property Address 622 Ives Court Parcel ID or Abstract 98906055007.065 Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $341,700 County Opinion $313,300 Time of Hearin 3:41 PM Appellant Opinion $285,000 County Representative C le Anderson Board Decision $313,300 Evidence submitted by the appellant: • The appellant states that the subject property was listed for sale earlier in 2025 for$309,000 and no offers were received. The appellant also states that comparable properties have been selling for much less than what the subject property is assessed for. The appellant provided multiple comparable sales and listings as supporting evidence. Evidence submitted by the county representative: • The subject property is located at 622 Ives Court,in the Providence Glen Condominium project, in Chapel Hill. The County physically inspected the property for verification and photos. The County also performed a sales analysis of similar sized units that sold in 2024. After review,the County recommends reducing the subject's effective year built to 2004 along Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 with applying a 0.95%construction modifier. These recommended changes would reduce the assessment to $313,300,bringing the subject's assessed value in line with recently sold comparable properties. The County recommends a revised assessed value of$313,300 for the subject property. • Photo of Subject • GIS Map • Sales Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $313,300 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Jones Grove Missionary Appellant(if different) Baptist Church Property Address .48 acre on Coleman Loop Parcel ID or Abstract 9866924186 Statement of Appeal: Request for property to receive an exemption under G.S.105-278.3, exemption for religious purposes for 2024. Current Assessed Value N/A County Opinion Accept untimely application for religious exemption for 2024 Time of Hearing 3:54 PM Appellant Opinion Accept untimely application for religious exemption for 2024 County Representative Shavonda Board Decision Accept untimely application for McLean I religious exemption for 2024 Evidence submitted by the appellant: • Appellant would like the religious purpose exemption to be re-applied to this property based on House Bill 91. Evidence submitted by the county representative: • Appellant filed a late application for religious purposes in 2025 for 2024 tax year. • Orange county would like to make the recommendation to approve the late application for 2024 based on House Bill 91, approved July 2025. • Late application • House Bill 91 Motion of the Board Other: Accept untimely application for religious exemption for 2024 Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Jones Grove Missionary Appellant(if different) Baptist Church Property Address 1 1.55 acres off NC 86 N Parcel ID or Abstract 9866445087 Statement of Appeal: Request for property to receive an exemption under G.S.105-278.3, exemption for religious purposes for 2024. Current Assessed Value N/A County Opinion Accept untimely application for religious exemption for 2024 Time of Hearing 3:54 Appellant Opinion Accept untimely application for religious exemption for 2024 County Representative Shavonda Board Decision Accept untimely application for McLean religious exemption for 2024 Evidence submitted by the appellant: • Appellant would like the religious purpose exemption to be re-applied to this property based on House Bill 91. Evidence submitted by the county representative: • Appellant filed a late application for religious purposes in 2025 for 2024 tax year. • Orange county would like to make the recommendation to approve the late application for 2024 based on House Bill 91, approved July 2025. • Late application • House Bill 91 Motion of the Board Other: Accept untimely application for religious exemption for 2024 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: Property Owner Jones Grove Missionary Appellant(if different) Baptist Church Property Address 2705 Coleman Loop Parcel ID or Abstract 9866457651 Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 Statement of Appeal: Request for property to receive an exemption under G.S.105-278.3, exemption for religious purposes for 2024. Current Assessed Value N/A County Opinion Accept untimely application for religious exemption for 2024 Time of Hearing 3:54 PM Appellant Opinion Accept untimely application for religious exemption for 2024 County Representative Shavonda Board Decision Accept untimely application for McLean religious exemption for 2024 Evidence submitted by the appellant: • Appellant would like the religious purpose exemption to be re-applied to this property based on House Bill 91. Evidence submitted by the county representative: • Appellant filed a late application for religious purposes in 2025 for 2024 tax year. • Orange county would like to make the recommendation to approve the late application for 2024 based on House Bill 91, approved July 2025. • Late application • House Bill 91 Motion of the Board Other: Accept untimely application for religious exemption for 2024 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Jones Grove Missionary Appellant(if different) Baptist Church Property Address 1 1.46 acres off NC 86 N Parcel H)or Abstract 9866434819 Statement of Appeal: Request for property to receive an exemption under G.S.105-278.3, exemption for religious purposes for 2024. Current Assessed Value N/A County Opinion Accept untimely application for religious exemption for 2024 Time of Hearing 3:54 PM Appellant Opinion Accept untimely application for religious exemption for 2024 County Representative Shavonda Board Decision Accept untimely application for McLean religious exemption for 2024 Evidence submitted by the appellant: Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 • Appellant would like the religious purpose exemption to be re-applied to this property based on House Bill 91. Evidence submitted by the county representative: • Appellant filed a late application for religious purposes in 2025 for 2024 tax year. • Orange county would like to make the recommendation to approve the late application for 2024 based on House Bill 91, approved July 2025. • Late application • House Bill 91 Motion of the Board Other: Accept untimely application for religious exemption for 2024 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Jones Grove Missionary Appellant(if different) Baptist Church Property Address 1.52 acres off NC 86 N Parcel ID or Abstract 9866437879 Statement of Appeal: Request for property to receive an exemption under G.S.105-278.3, exemption for religious purposes for 2024. Current Assessed Value N/A County Opinion Accept untimely application for religious exemption for 2024 Time of Hearing 3:55 PM Appellant Opinion Accept untimely application for religious exemption for 2024 County Representative Shavonda Board Decision Accept untimely application for McLean religious exemption for 2024 Evidence submitted by the appellant: • Appellant would like the religious purpose exemption to be re-applied to this property based on House Bill 91. Evidence submitted by the county representative: • Appellant filed a late application for religious purposes in 2025 for 2024 tax year. • Orange county would like to make the recommendation to approve the late application for 2024 based on House Bill 91, approved July 2025. • Late application • House Bill 91 Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 Motion of the Board Other: Accept untimely application for religious exemption for 2024 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Jones Grove Missionary Appellant(if different) Baptist Church Property Address 1 acre on Coleman Loop Parcel ID or Abstract 19866454437 Statement of Appeal: Request for property to receive an exemption under G.S.105-278.3, exemption for religious purposes for 2024. Current Assessed Value N/A County Opinion Accept untimely application for religious exemption for 2024 Time of Hearing 3:55 PM Appellant Opinion Accept untimely application for religious exemption for 2024 County Representative Shavonda Board Decision Accept untimely application for McLean religious exemption for 2024 Evidence submitted by the appellant: • Appellant would like the religious purpose exemption to be re-applied to this property based on House Bill 91. Evidence submitted by the county representative: • Appellant filed a late application for religious purposes in 2025 for 2024 tax year. • Orange county would like to make the recommendation to approve the late application for 2024 based on House Bill 91, approved July 2025. • Late application • House Bill 91 Motion of the Board Other: Accept untimely application for religious exemption for 2024 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 Property Owner —[Jones Grove Baptist Appellant(if different) Church Property Address 12713 Coleman Loop Parcel ID or Abstract 9866456744 Statement of Appeal: Request for property to receive an exemption under G.S.105-278.3, exemption for religious purposes for 2024. Current Assessed Value N/A County Opinion Accept untimely application for religious exemption for 2024 Time of Hearing 3:55 PM Appellant Opinion Accept untimely application for religious exemption for 2024 County Representative Shavonda Board Decision Accept untimely application for McLean religious exemption for 2024 Evidence submitted by the appellant: • Appellant would like the religious purpose exemption to be re-applied to this property based on House Bill 91. Evidence submitted by the county representative: • Appellant filed a late application for religious purposes in 2025 for 2024 tax year. • Orange county would like to make the recommendation to approve the late application for 2024 based on House Bill 91, approved July 2025. • Late application • House Bill 91 Motion of the Board Other: Accept untimely application for religious exemption for 2024 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner University UMC Appellant(if different) Property Address 531 Umstead Drive Parcel ID or Abstract 19779916292 Statement of Appeal: Request for property to receive an exemption under G.S.105-278.3, exemption for religious purposes for 2024. Current Assessed Value N/A County Opinion Accept untimely application for religious exemption for 2024 Time of Hearing 3:56 PM Appellant Opinion Accept untimely application for religious exemption for 2024 County Representative Shavonda Board Decision Accept untimely application for McLean I religious exemption for 2024 Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 Evidence submitted by the appellant: • Appellant would like the religious purpose exemption to be re-applied to this property based on House Bill 91. Evidence submitted by the county representative: • Appellant filed a late application for religious purposes in 2025 for 2024 tax year. • Orange county would like to make the recommendation to approve the late application for 2024 based on House Bill 91, approved July 2025. • Late application • House Bill 91 Motion of the Board Other: Accept untimely application for religious exemption for 2024 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner University United Appellant(if different) Methodist Church of Chapel Hill Property Address 150 E. Franklin Street Parcel ID or Abstract 9788470228 Statement of Appeal: Request for property to receive an exemption under G.S.105-278.3, exemption for religious purposes for 2024. Current Assessed Value N/A County Opinion Accept untimely application for religious exemption for 2024 Time of Hearing 3:56 PM Appellant Opinion Accept untimely application for religious exemption for 2024 County Representative Shavonda Board Decision Accept untimely application for McLean religious exemption for 2024 Evidence submitted by the appellant: • Appellant would like the religious purpose exemption to be re-applied to this property based on House Bill 91. Evidence submitted by the county representative: • Appellant filed a late application for religious purposes in 2025 for 2024 tax year. • Orange county would like to make the recommendation to approve the late application for 2024 based on House Bill 91, approved July 2025. • Late application Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 • House Bill 91 Motion of the Board Other: Accept untimely application for religious exemption for 2024 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Board of Trustees Appellant(if different) University United Methodist Church of Chapel Hill Property Address 2467 Foxwood Drive Parcel ID or Abstract 9890316018 Statement of Appeal: Request for property to receive an exemption under G.S.105-278.3, exemption for religious purposes for 2024. Current Assessed Value N/A County Opinion Accept untimely application for religious exemption for 2024 Time of Hearing 3:57 PM Appellant Opinion Accept untimely application for religious exemption for 2024 County Representative Shavonda Board Decision Accept untimely application for McLean I religious exemption for 2024 Evidence submitted by the appellant: • Appellant would like the religious purpose exemption to be re-applied to this property based on House Bill 91. Evidence submitted by the county representative: • Appellant filed a late application for religious purposes in 2025 for 2024 tax year. • Orange county would like to make the recommendation to approve the late application for 2024 based on House Bill 91, approved July 2025. • Late application • House Bill 91 Motion of the Board Other: Accept untimely application for religious exemption for 2024 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 Property Identification: Property Owner Ebenezer Church Appellant(if different) Property Address 1210 Pleasant Green Road Parcel ID or Abstract 0805350280 Statement of Appeal: Request for property to receive an exemption under G.S.105-278.3, exemption for religious purposes for 2024. Current Assessed Value N/A County Opinion Accept untimely application for religious exemption for 2024 Time of Hearing 3:57 PM Appellant Opinion Accept untimely application for religious exemption for 2024 County Representative Shavonda Board Decision Accept untimely application for McLean reli ious exemption for 2024 Evidence submitted by the appellant: • Appellant would like the religious purpose exemption to be re-applied to this property based on House Bill 91. Evidence submitted by the county representative: • Appellant filed a late application for religious purposes in 2025 for 2024 tax year. • Orange county would like to make the recommendation to approve the late application for 2024 based on House Bill 91, approved July 2025. • Late application • House Bill 91 Motion of the Board Other: Accept untimely application for religious exemption for 2024 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Ebenezer Baptist Church Appellant(if different) Inc. Property Address 12.26 acres on Schley Parcel H)or Abstract 9896927498 Road Statement of Appeal: Request for property to receive an exemption under G.S.105-278.3, exemption for religious purposes for 2024. Current Assessed Value N/A County Opinion Accept untimely application for religious exemption for 2024 Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 Time of Hearing 3:57 PM Appellant Opinion Accept untimely application for religious exemption for 2024 County Representative Shavonda Board Decision Accept untimely application for McLean religious exemption for 2024 Evidence submitted by the appellant: • Appellant would like the religious purpose exemption to be re-applied to this property based on House Bill 91. Evidence submitted by the county representative: • Appellant filed a late application for religious purposes in 2025 for 2024 tax year. • Orange county would like to make the recommendation to approve the late application for 2024 based on House Bill 91, approved July 2025. • Late application • House Bill 91 Motion of the Board Other: Accept untimely application for religious exemption for 2024 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Ebenezer Baptist Church Appellant(if different) Inc. Property Address 7500 Schley Road Parcel ID or Abstract 9896917983 Statement of Appeal: Request for property to receive an exemption under G.S.105-278.3, exemption for religious purposes for 2024. Current Assessed Value N/A County Opinion Accept untimely application for religious exemption for 2024 Time of Hearing 3:57 PM Appellant Opinion Accept untimely application for religious exemption for 2024 County Representative Shavonda Board Decision Accept untimely application for McLean I religious exemption for 2024 Evidence submitted by the appellant: • Appellant would like the religious purpose exemption to be re-applied to this property based on House Bill 91. Evidence submitted by the county representative: • Appellant filed a late application for religious purposes in 2025 for 2024 tax year. Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 • Orange county would like to make the recommendation to approve the late application for 2024 based on House Bill 91, approved July 2025. • Late application • House Bill 91 Motion of the Board Other: Accept untimely application for religious exemption for 2024 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: Property Owner Ebenezer Baptist Church Appellant(if different) Inc. Property Address 6.58 acres on Schley Road Parcel ID or Abstract 9896914431 Statement of Appeal: Request for property to receive an exemption under G.S.105-278.3, exemption for religious purposes for 2024. Current Assessed Value N/A County Opinion Accept untimely application for religious exemption for 2024 Time of Hearing 3:58 PM Appellant Opinion Accept untimely application for religious exemption for 2024 County Representative Shavonda Board Decision Accept untimely application for McLean religious exemption for 2024 Evidence submitted by the appellant: • Appellant would like the religious purpose exemption to be re-applied to this property based on House Bill 91. Evidence submitted by the county representative: • Appellant filed a late application for religious purposes in 2025 for 2024 tax year. • Orange county would like to make the recommendation to approve the late application for 2024 based on House Bill 91, approved July 2025. • Late application • House Bill 91 Motion of the Board Other: Accept untimely application for religious exemption for 2024 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 Voted Against ... Property Identification: Property Owner Hickory Grove Baptist Appellant(if different) Church Property Address 2.06 acres on Bethel Parcel ID or Abstract 9759961551 Hickory Grove Church Road Statement of Appeal: Request for property to receive an exemption under G.S.105-278.3, exemption for religious purposes for 2024. Current Assessed Value N/A County Opinion Accept untimely application for religious exemption for 2024 Time of Hearing 3:59 PM Appellant Opinion Accept untimely application for religious exemption for 2024 County Representative Shavonda Board Decision Accept untimely application for McLean religious exemption for 2024 Evidence submitted by the appellant: • Appellant would like the religious purpose exemption to be re-applied to this property based on House Bill 91. Evidence submitted by the county representative: • Appellant filed a late application for religious purposes in 2025 for 2024 tax year. • Orange county would like to make the recommendation to approve the late application for 2024 based on House Bill 91, approved July 2025. • Late application • House Bill 91 Motion of the Board Other: Accept untimely application for religious exemption for 2024 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Hillsborough Pentecostal Appellant(if different) Holiness Church Property Address I 113 West Hill Avenue S Parcel ID or Abstract 9864457639 Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 Statement of Appeal: Request for property to receive an exemption under G.S.105-278.3, exemption for religious purposes for 2024. Current Assessed Value N/A County Opinion Accept untimely application for religious exemption for 2024 Time of Hearing 3:59 PM Appellant Opinion Accept untimely application for religious exemption for 2024 County Representative Shavonda Board Decision Accept untimely application for McLean religious exemption for 2024 Evidence submitted by the appellant: • Appellant would like the religious purpose exemption to be re-applied to this property based on House Bill 91. Evidence submitted by the county representative: • Appellant filed a late application for religious purposes in 2025 for 2024 tax year. • Orange county would like to make the recommendation to approve the late application for 2024 based on House Bill 91, approved July 2025. • Late application • House Bill 91 Motion of the Board Other: Accept untimely application for religious exemption for 2024 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Hillsborough Pentecostal Appellant(if different) Holiness Church Property Address 1 121 Barracks Road Parcel H)or Abstract 9864358635 Statement of Appeal: Request for property to receive an exemption under G.S.105-278.3, exemption for religious purposes for 2024. Current Assessed Value N/A County Opinion Accept untimely application for religious exemption for 2024 Time of Hearing 3:59 PM Appellant Opinion Accept untimely application for religious exemption for 2024 County Representative Shavonda Board Decision Accept untimely application for McLean religious exemption for 2024 Evidence submitted by the appellant: Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 • Appellant would like the religious purpose exemption to be re-applied to this property based on House Bill 91. Evidence submitted by the county representative: • Appellant filed a late application for religious purposes in 2025 for 2024 tax year. • Orange county would like to make the recommendation to approve the late application for 2024 based on House Bill 91, approved July 2025. • Late application • House Bill 91 Motion of the Board Other: Accept untimely application for religious exemption for 2024 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Pentecostal Holiness Appellant(if different) Church PropertyAddress 117 West Hill Avenue S Parcel ID or Abstract 9864457535 Statement of Appeal: Request for property to receive an exemption under G.S.105-278.3, exemption for religious purposes for 2024. Current Assessed Value N/A County Opinion Accept untimely application for religious exemption for 2024 Time of Hearing 4:00 PM Appellant Opinion Accept untimely application for religious exemption for 2024 County Representative Shavonda Board Decision Accept untimely application for McLean religious exemption for 2024 Evidence submitted by the appellant: • Appellant would like the religious purpose exemption to be re-applied to this property based on House Bill 91. Evidence submitted by the county representative: • Appellant filed a late application for religious purposes in 2025 for 2024 tax year. • Orange county would like to make the recommendation to approve the late application for 2024 based on House Bill 91, approved July 2025. • Late application • House Bill 91 Docusign Envelope ID:C9B7EE17-4ADA-4424-B141-343369361698 Motion of the Board Other: Accept untimely application for religious exemption for 2024 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members ... Voted Against ... ... Chair of the p4udtigned by: Leon Meyers 10/16/2025 Recording Secre ^ cuSignedd by: Jennifer Rigsbee � �'"' K�S(7t� 10/16/2025