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Home My WebLink About2025_09_24 BOER Minutes Docusign Envelope ID:605B9F76-COF1-43C7-9DA8-9C1F27ED9055 MINUTES Orange County Board of Equalization and Review Meeting held on September 24, 2025 Board Members in attendance: Chair of the Board Leon Meyers No 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 Yes Orange County Staff in attendance: Tax Administrator Nancy Freeman Office Assistant Jennifer Ri sbee Deputy Tax Assessor Chad Phillips Real Property Appraisal Manager Roger Gunn Chief Appraiser Kelly Wells Temporary Appraiser Assistant Rob Teachout Appraiser C le Anderson Appraiser Jimmy Milliken Staff Attorney Martha Bordo na Meeting Schedule: No. Time PIN or Abstract Appellant Appeared AppealType 1 1:01 PM 9748701822 Armin F. Lieth No Value-Real 2 1:03 PM 9748608338 Armin F. Lieth No Value-Real 3 1:05 PM 9748711051 Armin F. Lieth No Value-Real 4 1:06 PM 9748605490 Armin F. Lieth No Value-Real 5 1:09 PM 9779616831 Kathy A. Krug No Value-Real 6 1:10 PM 9885882002 Joseph H. Carabetta Jr. No Value-Real 7 1:18 PM 9822789362 Brown Trust No Value-Real 8 1:20 PM 9831509704 John Marshall Silva No Value-Real 9 1:27 PM 9778289283 Primrose Holdings LLC No Value-Real 10 1:29 PM 9788330454 Anthony Louis Pessino Trustee No Value-Real 11 1:31 PM 9787073419 Adam R. Standley No Value-Real 12 1:33 PM 9860900775 Prasun Dewan No Value-Real 13 1:35 PM 9779109727 Patricia Mahaffee Gingrich No Value-Real Docusign Envelope ID:605B9F76-COF1-43C7-9DA8-9C1F27ED9055 Time B Meeting called to order 1:01 PM Barbara Levine Meeting adjourned 1:38 PM Barbara Levine Related meeting notes: In the absence of Leon Meyers,Barabara Levine served today. Saru Salvi made a motion for Barbara Levine to act as chair for today's meeting.Richal Vanhook seconded the motion. There were no objections. Property Identification: Property Owner Armin F. Lieth A pellant if different Property Address 1515 Partridgeberry Road, Parcel ID or Abstract 9748701822 Units A&B Statement of Appeal: Request a reduction in value based on an independent appraisal of an identical property. Current Assessed Value $413,700 County Opinion $356,800 Time of Hearin 1:01 PM Appellant Opinion $360,000 County Representative C le Anderson Board Decision $356,800 Evidence submitted by the appellant: • The appellant submitted an appraisal of an identical nearby property, 1500 Partridgeberry Road,Units A&B,as supporting documentation. The appraisal has an effective date of March 11,2025 and an opinion of value of$360,000. Evidence submitted by the county representative: • The subject property is a 2.34 acre tract with a multi-family dwelling,located at 1515 Partridgeberry Road,Units A and B, in Chapel Hill. The appellant submitted an appraisal of a nearly identical property, 1500 Partridgeberry Road,Units A&B,with an effective date of March 11,2025 and an opinion of value of$360,000,as supporting documentation. Despite the appraisal's effective date coming after January 1,2025,this appraisal was reviewed by the County as all the comparable properties were either leased or sold in 2023 or 2024.After review,the County recommends the following changes: applying a-15% adjustment to the land for Shape and Access(subject is located on a gravel and privately maintained road),while also reducing the grade to C and reducing the effective year built to 2005. These recommended changes would reduce the subject property's assessed value to $356,800. The County recommends a revised value of$356,800 for the subject property. • GIS Map • Current Property Record Card • Proposed Property Record Card Docusign Envelope ID:605B9F76-COF1-43C7-9DA8-9C1F27ED9055 Motion of the Board Accept Coun 's Proposed Value: $356,800 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Armin F. Lieth Appellant(if different) Property Address 1509 Partridgeberry Road, Parcel ID or Abstract 9748608338 Units A&B Statement of Appeal: Request a reduction in value based on an independent appraisal of an identical property. Current Assessed Value $404,800 County Opinion $356,000 Time of Hearin 1:03 PM Appellant Opinion $360,000 County Representative C le Anderson Board Decision $356,000 Evidence submitted by the appellant: • The appellant submitted an appraisal of an identical nearby property, 1500 Partridgeberry Road,Units A&B, as supporting documentation. The appraisal has an effective date of March 11,2025 and an opinion of value of$360,000. Evidence submitted by the county representative: • The subject property is a 2.88 acre tract with a multi-family dwelling,located at 1509 Partridgeberry Road,Units A and B, in Chapel Hill. The appellant submitted an appraisal of a nearly identical property, 1500 Partridgeberry Road,Units A&B,with an effective date of March 11,2025 and an opinion of value of$360,000,as supporting documentation. Despite the appraisal's effective date coming after January 1,2025,this appraisal was reviewed by the County as all the comparable properties were either leased or sold in 2023 or 2024.After review,the County recommends the following changes: increasing the land adjustment from --- 15%for Shape to-25%for Shape&Access(subject is located on a gravel and privately maintained road),while also reducing the grade to C and reducing the effective year built to 1997. These recommended changes would reduce the subject property's assessed value to $356,000. The County recommends a revised value of$356,000 for the subject property. • GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $356,000 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Docusign Envelope ID:605B9F76-COF1-43C7-9DA8-9C1F27ED9055 Property Identification: Property Owner LAin F. Lieth Appellant(if different) Property AddressPartridgeberry Road, Parcel ID or Abstract 9748711051 A&B Statement of Appeal: Request a reduction in value based on an independent appraisal of an identical property. Current Assessed Value $388,100 County Opinion $350,900 Time of Hearin 1:05 PM Appellant Opinion $360,000 County Representative C le Anderson Board Decision $350,900 Evidence submitted by the appellant: • The appellant submitted an appraisal of an identical nearby property, 1500 Partridgeberry Road,Units A&B,as supporting documentation. The appraisal has an effective date of March 11,2025 and an opinion of value of$360,000. Evidence submitted by the county representative: • The subject property is a 2.09 acre tract with a multi-family dwelling,located at 1521 Partridgeberry Road,Units A and B, in Chapel Hill. The appellant submitted an appraisal of a nearly identical property, 1500 Partridgeberry Road,Units A&B,with an effective date of March 11,2025 and an opinion of value of$360,000,as supporting documentation. Despite the appraisal's effective date coming after January 1,2025,this appraisal was reviewed by the County as all the comparable properties were either leased or sold in 2023 or 2024.After review,the County recommends the following change: applying a-10%land adjustment for Access(subject is located on a gravel and privately maintained road). This recommended change would reduce the subject property's assessed value to $350,900. The County recommends a revised value of$350,900 for the subject property. • Photo of Subject • GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $350,900 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: Property Owner Armin F. Lieth Appellant(if different) Property Address 1500 Partridgeberry Road, Parcel ID or Abstract 9748605490 Units A&B Docusign Envelope ID:605B9F76-COF1-43C7-9DA8-9C1F27ED9055 Statement of Appeal: Request a reduction in value based on an independent appraisal of the property. Current Assessed Value $412,800 County Opinion $359,200 Time of Hearin 1:06 PM Appellant Opinion $360,000 County Representative C le Anderson Board Decision $359,200 Evidence submitted by the appellant: • The appellant submitted an appraisal of this property as supporting documentation. The appraisal has an effective date of March 11, 2025 and an opinion of value of$360,000. Evidence submitted by the county representative: • The subject property is a 2.27 acre tract with a multi-family dwelling located at 1500 Partridgeberry Road,Units A&B, in Chapel Hill. The appellant submitted an appraisal of the subject property with an effective date of March 11, 2025 and an opinion of value of $360,000. Despite the effective date coming after January 1,2025,this appraisal was reviewed by the County as all the comparable properties were either leased or sold in 2023 or 2024. After review,the County recommends the following changes: increasing the land adjustment to from-5%for Shape to-15% for Shape and Access (subject is located on a gravel and privately maintained road),while also reducing the grade to C and reducing the effective year built to 1998. These recommended changes would reduce the subject property's assessed value to $359,200. The County recommends a revised value of$359,200 for the subject property. • GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $359,200 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Kathy A. Krug Appellant(if different) Property Address 106 Forest Court Parcel H)or Abstract 9779616831 Statement of Appeal: Request a reduction in value based on comparable sales and the condition of the home. Current Assessed Value $341,700 County Opinion $341,700 Time of Hearin 1:09 PM Appellant Opinion $295,000 County Representative Kelly Wells Board Decision $341,700 Evidence submitted by the appellant: • Recent Comparable Sale: 502 Forest Court went on sale in December of 2024 and just sold in June for 320,000 with updates to the home. Other comparable recent sales: 105 Fidelity St#A— 1,056 s . ft., sold for Docusign Envelope ID:605B9F76-COF1-43C7-9DA8-9C1F27ED9055 $295,000 on 3/3/25, 112 Chaucer Court 1,100 sq. ft. sold for$226,00 on 5/12/25, 121Westview Dr. Unit 106-1,025 sq. ft. sold for 280,500 on 5/9/25. • Condition/Maintenance: I have had no updates on my home in the past 3 years, and most updates were 10 years ago. My unit has the original kitchen and bathroom cabinets from 1983,original tile flooring in entryway and around fireplace, original hollow core doors and leaky windows with detached incorrectly fitted screens, original backdoor that only opens on the right side. Old acrylic flooring in the front room. Evidence submitted by the county representative: • The subject property is a 1,134 square foot, 1 story, end unit townhome with 2 bedrooms and 1 bath built in 1982. • The effective year built was reduced for lack of upgrades during the informal appeal,reducing the value to the current$341,700. • Based on sales and equity of similar, 1 story, end units,The County recommends to change in value. • Photo of Subject • GIS Map • Sales and Equity Analysis • Current Property Record Card Motion of the Board Accept Coun 's Proposed Value: $341,700 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 Joseph H. Carabetta Jr. Appellant(if different) Property Address 716 Chestnut Rail Drive Parcel ID or Abstract 9885882002 Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $1,211,900 County Opinion $19149,000 Time of Hearin 1:10 PM Appellant Opinion $1,000,000 County Representative Kelly Wells Board Decision $1,149,000 Evidence submitted by the appellant: • When looking at Comper for sales in my area for similar homes (pdf attached)for 2024 it appears my property value should be closer to $1,000,000. Evidence submitted by the county representative: • The subject property is a 4,962 square foot single family home with 4 bedrooms;4 baths and 3 fireplaces built in 2002 on 10 acres of land in Hillsborough. Docusign Envelope ID:605B9F76-COF1-43C7-9DA8-9C1F27ED9055 • There was one other sale in the neighborhood of a similar grade house, smaller by 1,500 square feet but having more special feature/yard items on 10 acres that sold for$1,400,000 in June 2024. • The County recommends applying a-20%adjustment to the land for the road easement and the stream running through the parcel resulting in a reduction in value from$1,211,900 to $1,149,000. • Photos of Subject • GIS Map • Sales Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $1,149,000 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... ... Property Identification: Property Owner Brown Trust Appellant(if different) Property Address 2726 Violet Lane I Parcel ID or Abstract 19822789362 Statement of Appeal: Request a reduction in value based on a statement from insurance company claiming no value on the manufactured home. Current Assessed Value $334,900 County Opinion $312,300 Time of Hearin 1:18 PM Appellant Opinion $190,000 County Representative Kelly Wells Board Decision $312,300 Evidence submitted by the appellant: • Insurance company says 1990 manufactured home has no value plus I am retired;wife is retiring in December. It's going to be low income coming in. Evidence submitted by the county representative: • The subject property is a 1,782 sf manufactured home with 3 bedrooms and 2 baths built in 1990 on 10.01 acres of land in Mebane. • A site visit was conducted,and incorrect data was noted: the deck on the end of the house should be a 1 Ox12 open porch and no deck on the back of the house. The County recommends making these corrections and adding a-10%adjustment to the land for the private dirt road. These corrections and adjustment to the land would result in a reduction in value from $334,900 to $312,300. • Photos of Subject • GIS Map • Equity Analysis of Similar Mobile Homes Docusign Envelope ID:605B9F76-COF1-43C7-9DA8-9C1F27ED9055 • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $312,300 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner John Marshall Silva Appellant(if different) Property Address 7205 Thunder Mountain Parcel ID or Abstract 9831509704 Road. Statement of Appeal: Request a reduction in value based on a comparable sale and the condition of the home. Current Assessed Value $822,000 County Opinion $730,400 Time of Hearin 1:20 PM Appellant Opinion $600,000 County Representative Kelly Wells Board Decision $730,400 Evidence submitted by the appellant: • Comparable sale: Pending sale in Efland • Condition/Maintenance: Faulty heating system,very costly to repair and lack of upgrades. Evidence submitted by the county representative: • The subject property is a 3,914 square foot single family home with 3 bedrooms,2 full and 2 half baths built in 1994 on 11.03 acres of land in Efland. • The effective year built was reduced from 2004 to 1999 to due to no upgrades. • Due to the faulty heating system and crack in the 24 ft ceiling,the County recommends adding a design factor of.90 that can be removed if and when these issues are resolved. The County also recommends increasing the depreciation by 5% (changing functional/partial to special/design)from 5%to 10%to account for the marketability of the house due to its unique design. These changes would result in a reduction in the building value from$621,400 to $529,800(-$91,600)and the total valuation from$822,000 to$730,400. • Photo of Subject • GIS Map • Sales Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $730,400 Made the motion Saru Salvi Seconded the motion Richal Vanhook Docusign Envelope ID:605B9F76-COF1-43C7-9DA8-9C1F27ED9055 Voted For All BOER Members Voted Against ... Property Identification: Property Owner Primrose Holdings LLC Appellant(if different) Property Address 2.27 acres on W.Main Parcel ID or Abstract 9778289283 Street Statement of Appeal: Request a reduction in value based on the fact that the property has no buildable area. Current Assessed Value $150,000 County Opinion $90,000 Time of Hearin 1:27 PM Appellant Opinion $100,000 County Representative Jimmy Milliken Board Decision $90,000 Evidence submitted by the appellant: • Property is a drainage ditch with no buildable area. Evidence submitted by the county representative: • The subject property is located on W. Main Street in Carrboro. The property is currently valued as 2 lots and is receiving a-75% adjustment for not being buildable due to the flood plain and stream. The County proposes an additional-10%adjustment for the irregular shape, for a-85% total land adjustment. This will create a revised value of$90,000. • Current Property Record Card • Proposed Property Record Card • GIS Map Motion of the Board Accept Coun 's Proposed Value: $90,000 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Anthony Louis Pessino Appellant(if different) Trustee Property Address 1604 S. Columbia Street Parcel ID or Abstract 9788330454 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $1,049,900 County Opinion $19049,900 Time of Hearin 1:29 PM Appellant Opinion $935,000 County Representative Jimmy Milliken Board Decision $1,049,900 Docusign Envelope ID:605B9F76-COF1-43C7-9DA8-9C1F27ED9055 Evidence submitted by the appellant: • The condition remains largely unchanged since the purchase in December of 2020. Aging HVAC, original plumbing, outdated windows and insulation.Wear on siding,porch and deferred maintenance on interior and appliances. Evidence submitted by the county representative: • The subject property is located at 604 South Columbia Street,was built in 1922, contains 3,571 square feet, and has a fully equipped studio apartment over the detached 2 car garage (314 square feet). • During the informal appeal process the property was adjusted for grade, effective age (construction&condition)and the land was adjusted for the shared driveway. The original revaluation value was$1,140,500. A note from the 2021 BOER hearing states a new HVAC was added after the sale. • An analysis has been created to display equity along with sales. Based on this data,the property aligns with NBC 7160 sales and assessed values and no change is recommended. • Analysis • Current Property Record Card • Photos of Subject Motion of the Board Accept Coun 's Proposed Value: $1,049,900 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 Adam R. Standley Appellant if different Property Address 315 Edgewater Circle Parcel ID or Abstract 19787073419 Statement of Appeal: Request a reduction in value based on the purchase price of the property. Current Assessed Value $796,600 County Opinion $796,600 Time of Hearin 1:31 PM Appellant Opinion $700,000 County Representative Jimmy Milliken Board Decision $796,600 Evidence submitted by the appellant: • The appellant is requesting a reduction in value based on its purchase price and reasonable growth in value. No support for the appellant's estimate of value was submitted. Evidence submitted by the county representative: • The subject property is located at 315 Edgewater Circle,was built in 1997,and contains 2,819 square feet. The property was purchased in 2020 for$600,000. • After creating a sales and equity analysis,both illustrate the value is equitable with the neighborhood properties. The County recommends no change in the current valuation. • Sales Analysis Docusign Envelope ID:605B9F76-COF1-43C7-9DA8-9C1F27ED9055 • Equity Analysis • Current Property Record Card • Photo of Subject Motion of the Board Accept Coun 's Proposed Value: $796,600 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 Prasun Dewan Appellant(if different) Property Address 114 Bayview Drive Parcel ID or Abstract 19860900775 Statement of Appeal: Request a reduction in value based on incorrect data on the current property record card and comparable sales. Current Assessed Value $817,400 County Opinion $792,200 Time of Hearin 1:33 PM Appellant Opinion $740,000 County Representative Jimmy Milliken Board Decision $792,200 Evidence submitted by the appellant: • Per the appellant, "400 square feet of my house is a bonus room that has not been built. It has no porch,which I plan to add and will further increase its value. 104 Bayview with 2,864 square feet built area and a porch sold for$778,000 recently. Similarly, 102 Bayview with 2,800 square feet built space sold recently for$775,000. Usually,tax value is less than selling price. This house is comparable to 112 Hogan Ridge whose square footage is 2,445 and tax value is$755,000. My estimate of$740,000 assumed porch building cost of$15,000". Evidence submitted by the county representative: • The subject property is located at 114 Bayview Drive,was built in 1997, and contains 2,707 square feet.After reviewing the submitted documents, only one of the submitted sales had significant upgrades and two others appear to be well maintained. • 1 created a sales analysis that included the appellant's submitted comparables as well as other qualified sales. The assessed values are slightly undervalued based on the analysis and the analysis verified the subject to be in need of a value adjustment. I adjusted the effective age by six years from 2009 to 2003 to create a revised value of$792,200. This will align the subject property's value between the assessed values and the sales values in the neighborhood. • Sales Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $792,200 Made the motion Richal Vanhook Seconded the motion Saru Salvi Docusign Envelope ID:605B9F76-COF1-43C7-9DA8-9C1F27ED9055 Voted For All BOER Members Voted Against ... Property Identification: Property Owner Patricia Mahaffee Appellant(if different) Gingrich Property Address 200 Carol Street Parcel ID or Abstract 9779109727 Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $508,100 County Opinion $508,100 Time of Hearin 1:35 PM Appellant Opinion $470,000 County Representative Jimmy Milliken Board Decision $508,100 Evidence submitted by the appellant: • The appellant is requesting a reduction in value based on enclosed comparable sale/estimates of neighboring properties. Evidence submitted by the county representative: • The subject property is located at 200 Carol Street,was built in 1971, and contains 1,732 square feet. The sales submitted were reviewed and a report created using 2024 sales. • After creating a sales and equity analysis,both illustrate the value is equitable with the neighborhood properties. The County recommends no change in the current valuation. • Sales and Equity Analysis • Current Property Record Card • Photo of Subject Motion of the Board Accept Coun 's Proposed Value: $508,100 No Change in Value Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Chair of the Bo cuSigned by: Barbara Levine 10/15/2025 Recording Secret ;cuSigned)by: Jennifer Rigsbee ��'"�`^ K tt' 10/15/2025