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HomeMy WebLinkAbout2025_09_25 BOER Minutes Docusign Envelope ID:3F8FF723-F74B-4D5B-A034-43FF8E859565 MINUTES Orange County Board of Equalization and Review Meeting held on September 25, 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 Real Property Appraisal Manager Roger Gunn Chief Appraiser Kelly Wells Temporary Appraiser Assistant Rob Teachout Appraiser Louise Benson-Lochner Appraiser Jimmy Milliken Meeting Schedule: No. Time PIN or Abstract Appellant Appeared AppealType 1 1:00 PM 9831876514 Harold L.Sykes II Yes Value-Real 2 1:09 PM 9831879865 Harold L.Sykes II Yes Value-Real 3 1:27 PM 9749833665 James Fest Whitfield No Value-Real 4 1:30 PM 9881263271 Xudong Sui Yes Value-Real 5 1:52 PM 9799072948 Igor Ivanisevic No Value-Real 6 2:00 PM 9787095823 Brigitta Adell Shouppe No Value-Real 7 2:19 PM 9875305308 Walter Lee Caviness III Yes Value-Real 8 2:19 PM 9875305418 Walter Lee Caviness III Yes Value-Real 9 2:49 PM 9880588279 Lauren Bowers Brown No Value-Real 10 2:57 PM 9871530365 Blair L. Pollock Yes Value-Real 11 3:35 PM 9835131986 Charles B. Riggs Jr Yes Value-Real 12 3:58 PM 9835598412 Kerri A. Bray Yes Value-Real Time B Meeting called to order 1:00 PM Leon Meyers Meeting adjourned 4:14 PM Leon Meyers Docusign Envelope ID:3F8FF723-F74B-4D5B-A034-43FF8E859565 Motion Time By Second To move into recess 3:24 PM Leon Meyers Saru Salvi To return to order 3:25 PM Leon Meyers Richal Vanhook Related meeting notes: • Chad Phillips let the Board know that seventy appeals per week would need to be heard in order for all appeals to be completed by December 11,2025. In order to possibly meet this goal, Thursday morning sessions will be added to the schedule beginning October 16,2025. The morning session will be from 9:00am-12:00pm. • Chad Phillips asked the Board what specific types of evidence are most helpful for them when making decisions on appeals. Their response was equity analyses, sales analyses and photographs of the subject. Property Identification: Property Owner Harold L. Sykes 11 Appellant(if different) Property Address Lot 2,Willowbrook Road Parcel ID or Abstract 19831876514 Statement of Appeal: Request a reduction in value based on letters received from companies wanting to purchase the property. Current Assessed Value $150,400 County Opinion $90,200 Time of Hearin 1:00 PM Appellant Opinion $50,000 County Representative Kelly Wells Board Decision $90,200 Evidence submitted by the appellant: • Letters from companies wanting to buy. Evidence submitted by the county representative: • The subject parcel is a 3.999-acre parcel of vacant land off Bradshaw Quarry Road in Efland. • The parcel is mostly unusable for building purposes.Due to the drop off,low lying areas and the stream,the County recommends a-40%adjustment to the land for topography issues resulting in a reduced value from$150,400 to $90,200. • GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $90,200 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Docusign Envelope ID:3F8FF723-F74B-4D5B-A034-43FF8E859565 Voted Against ... Property Identification: Property Owner Harold L. Sykes II Appellant(if different) Property Address 5311 Buckhorn Rd Parcel ID or Abstract 19831879865 Statement of Appeal: Request a reduction in value based an offer that was made to purchase the property for$187,000. Current Assessed Value $358,100 County Opinion $300,000 Time of Hearin 1:09 PM Appellant Opinion $230,000 County Representative Kelly Wells Board Decision $300,000 Evidence submitted by the appellant: • An offer made for$187,000. Evidence submitted by the county representative: • The subject property is a 1,680 square foot modular home with 3 bedrooms and 2 baths built in 2001 on 7.1 acres of land in Efland. • Recommendation: As a result of field visit,the home itself is fine, and no change is warranted. The land drops off drastically right behind the home and also has a slither across the road that is unusable. Due to this drop off and low area,the County recommends reducing the land from the already-10% adjustment to-40%due to the topography and limited use for the property resulting in a reduction in total value from$358,100 to $300,000. • Photos of subject • GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $300,000 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: Property Owner James Fest Whitfield Appellant(if different Property Address Lot 2,Dodson's Parcel ID or Abstract 9749833665 Crossroads Statement of Appeal: Request a reduction in value based on the fact that this is vacant land. Docusign Envelope ID:3F8FF723-F74B-4D5B-A034-43FF8E859565 Current Assessed Value $192,200 County Opinion $192,200 Time of Hearin 1:27 PM Appellant Opinion $100,000 County Representative Kelly Wells Board Decision $192,200 Evidence submitted by the appellant: • There is no home,well or septic, only vacant land. Evidence submitted by the county representative: • The subject property is 2.16 acres of vacant land used for the neighboring farm's hay and grazing cows. • Based on land sales in the area,the County recommends no change in value. • GIS Map • Land Sales Analysis • Current Property Record Card Motion of the Board Accept Coun 's Proposed Value: $192,200 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 Xudong Sui Appellant(if different) Property Address 16157 Moinear Lane I Parcel H)or Abstract 19881263271 Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $1,391,100 County Opinion $11391,100 Time of Hearin 1:30 PM Appellant Opinion $1,071,630 County Representative Jimmy Milliken Board Decision Continue appeal to a later date Evidence submitted by the appellant: • "I bought this house on Jan 6th, 2025 at$1,240,000 which has been competed with other buyer,that price already included some markup too.We just make a simple analysis on recent sold houses in Chapel Hill or Durham nearby within 90 days: (a) 359 Abbot Place, $927K for 3,366 sq ft, $275/sq ft,(b).105 Cross Creek Drive $1.35M for 4,778 sq ft, $283/sq ft, (c)413 Palafox Drive $71OK for 2,810 sq ft, $253/sq ft. All sold above reflect the average selling price/sq ft in this area should be $250 to $290,let's make a simple assumption at$270 for my house,multiplied by the 3,969 sq ft,the according price should be $1,071,630. I am also attaching a file which is those listing houses over the market,I chose the 4b/4b or more than that,Area is over 3,000 sq ft,which allow us have an Apple to Apple comparison,from the most pricing change,we could figure out the very obvious trend,the unit price of single family house in 27514 is going to the South,I am more than happy to be invited to present the most Docusign Envelope ID:3F8FF723-F74B-4D5B-A034-43FF8E859565 update data in the Open Market to any assessment officers,thank you very much in advance for your consideration." Evidence submitted by the county representative: • The subject property is a 3,954 square feet framed home built in 2017,resting on 2.56 acres of land. Prior to the current purchase of January 6,2025 at$1,240,000,the property was purchased in June of 2022 for$1,130,00 and has a current value of$1,391,100. • After reviewing the submitted documentation I find all to be data from 2025 and therefore inadmissible for the revaluation date of January 1, 2025. • After creating an equity and sales analysis with properties of similar size, construction, neighborhood code(7937),and with the land base rate that is calculated through the Ac_9 pricing table,the values remain consistent. • Based on the two analyses processed through the CAMA system which is calculated from the 2025 County Schedule of Values,this property has a value that is aligned with the neighborhood.No change in value is recommended. • Equity Analysis • Sales Analysis • Current Property Record Card • Photos of Subject Motion of the Board Continue to a Future Date/Time: Continue to allow the appellant an opportunity to provide valid comparable sales and for the County to provide additional information on specific neighborhood pricing Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Igor Ivanisevic Appellant(if different) Property Address 417 Rid ecrest Drive Parcel H)or Abstract 19799072948 Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $956,000 County Opinion $956,000 Time of Hearin 1:52 PM Appellant Opinion $866,900 County Representative Jimmy Milliken Board Decision $956,000 Evidence submitted by the appellant: • 1 received two assessments from the county. One dated March 18,2025 for$866,900 and a second dated April 11,2025 for$956,000. 1 believe the first assessment is reasonable based on comparable non-lakefront property sales,taking into account that this house has not been renovated in—20 years,whereas the most recent sales in the area were of houses that have Docusign Envelope ID:3F8FF723-F74B-4D5B-A034-43FF8E859565 received extensive renovation before being sold.Nothing changed with my property nor were there nearby sales between the two assessments. I was not originally planning to appeal the initial assessment.Note that this house should not be compared to sales of properties on the lake itself(N and S Lakeshore Dr),those carry a significant lakefront premium. The closest house at 420 Ridgecrest that sold last October for—900,000 was completely rebuilt(including the driveway)before the sale. Evidence submitted by the county representative: • Subject property is located at 417 Ridgecrest Drive,was built in 1969 and the effective year built is 1989. The subject property was last purchased in 2004. The appeal is based on increased square footage,no home improvements, and neighborhood sales. The property received two notices of valuation. The first was based on the living are square footage of 3,071. The property was asked to be reviewed due to what appeared to be an error in the listing. An appraiser visited and corrected the basement area resulting in the current square footage of 3,545. The second notice was based on the revised square footage of 3,545. 1 emailed the appellant about the square footage of the property and in the return email the property was stated to be 3,400 square feet and stated that should be within 100 square feet. • Based on the email and the analysis that was created,the County recommends there be no change in the current assessment. • Summary • Current Property Record Card • Photos of Subject Motion of the Board Accept Coun 's Proposed Value: $956,000 No Change in Value Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Bri itta Adell Shouppe Appellant(if different) Property Address 103 Bristol Drive Parcel ID or Abstract 9787095823 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $611,700 County Opinion $611,700 Time of Hearin 2:00 PM Appellant Opinion $620,000 County Representative Jimmy Milliken Board Decision $611,700 Evidence submitted by the appellant: • The home is in proper working order. It is very dated and has some deferred maintenance- hence the lower price per square foot than some newer neighborhoods. Evidence submitted by the county representative: Docusign Envelope ID:3F8FF723-F74B-4D5B-A034-43FF8E859565 • Subject property is located at 103 Bristol Drive,is a two-story property with 2,040 square feet. The subject property was purchased in June of 2024 for$624,000 and has a current value of $611,700. • The Comper report submitted has properties from five different neighborhoods. Therefore, comparables have different land values and grading is inconsistent. Also 103 Westbury Court. is a 2025 sale that cannot be considered. • After reviewing the subject property and the sale information,I have created an analysis that verifies the assessment is aligned with the neighborhood sales and no change in value is recommended. • Summary • Analysis • Current Property Record Card • Photos of Subject Motion of the Board Accept Coun 's Proposed Value: $611,700 No Change in Value Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Prove Proverty Owner Walter Lee Caviness III A ellant if different Property Address 202 Gwen Road I Parcel ID or Abstract 19875305308 Statement of Appeal: Request a reduction in value based on the assessed value of a comparable property. Current Assessed Value $97,100 County Opinion $97,100 Time of Hearin 2:19 PM Appellant Opinion $65,993 County Representative Roger Gunn on Board Decision $87,400 behalf of Cyle Anderson Evidence submitted by the appellant: • The appellant submitted the assessed value of 212 Gwen Road as supporting evidence.No other supporting documentation was provided with this appeal. Evidence submitted by the county representative: • The subject property is a vacant lot located at 202 Gwen Road,in Hillsborough. The County visited the property for verification purposes and photos. The County also reviewed the appellant's supporting evidence,which was another vacant lot located at 212 Gwen Road. The lot at 212 Gwen Road has the same base rate of$120,000 as the subject property(using the AC-9 pricing model). This tract has a lower value per acre relative to the subject lot because it is over twice the size of the subject 1.35 acres). Due to economies of scale,the value per acre Docusign Envelope ID:3F8FF723-F74B-4D5B-A034-43FF8E859565 decreases as acreage increases. Therefore,the County recommends no change to the current assessed value of$97,100 for the subject property. • GIS Map • Current Property Record Card Motion of the Board Value Changed as Follows: $87,400 Made the motion Leon Meyers Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Walter Lee Caviness III Appellant(if different) Property Address 208 Gwen Road Parcel ID or Abstract 19875305418 Statement of Appeal: Request a reduction in value based on the assessed value of a comparable property. Current Assessed Value $100,500 County Opinion $100,500 Time of Hearin 2:19 PM Appellant Opinion $72,940 County Representative Roger Gunn on Board Decision $90,500 behalf of Cyle Anderson Evidence submitted by the appellant: • The appellant submitted the assessed value of 212 Gwen Road as supporting evidence. No other supporting documentation was provided with this appeal. Evidence submitted by the county representative: • The subject property is a vacant lot located at 208 Gwen Road in Hillsborough. The County visited the property for verification purposes and photos. The County also reviewed the appellant's supporting evidence,which was another vacant lot located at 212 Gwen Road. The lot at 212 Gwen Road has the same base rate of$120,000 as the subject property(using the AC-9 pricing model). This tract has a lower value per acre relative to the subject lot because it is over twice the size of the subject(1.35 acres). Due to economies of scale,the value per acre decreases as acreage increases. Therefore,the County recommends no change to the current assessed value of$100,500 for the subject property. • GIS Map • Current Property Record Card Motion of the Board Value Changed as Follows: $90,500 Made the motion Leon Meyers Seconded the motion Saru Salvi Voted For All BOER Members Docusign Envelope ID:3F8FF723-F74B-4D5B-A034-43FF8E859565 Voted Against ... Property Identification: Property Owner Lauren Bowers Brown Appellant(if different) Property Address 7206 Sed ewood Road I Parcel ID or Abstract 19880588279 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $918,900 County Opinion $851,000 Time of Hearin 2:49 PM Appellant Opinion $825,000 County Representative Louise Benson- Board Decision $851,000 Lochner Evidence submitted by the appellant: • The Appellant filed a formal appeal on 7/27/2025. The Appellant stated: "The house is 35 yrs old, some maintenance has been done on the exterior,but very little on the interior. In recent years I went thru a divorce, and in 2021 a major stroke with limited mobility and the need for some in-home assistance resulting. I plan on remaining in my house and doing the needed maintenance and updating but it will be on a very gradual basis, finances and my health setting the terms. I am attaching photos documenting areas needing maintenance,and areas looking the same as when built in 1989,needing aesthetic updating. The house is not comparable to recent sales in the area." Evidence submitted by the county representative: • On 9/12/2025 a site visit was performed by this appraiser. The taxpayer was at home and allowed access to the site along with the exterior of the home to observe grade, condition/maintenance, and construction standards. Photos were taken of the exterior and are attached. The Appellant supplied interior pictures with her appeal. • Appraiser observations and recommendations: 1. AGE: A 2025 Informal Appeal was submitted concerning condition. At that time the Effective Year Built was reduced from 1999 to the Actual Year Built of 1989. This reduced the 2025 assessed value by$45,300.No additional recommendation for reduction due to being at lowest option for effective year built. 2. CONDITION: Upon site review and photos supplied, due to lack of continued and general maintenance,physical deterioration has occurred. In particular,windows and doors are aged, the cosmetics of the home are in need of updating. It is recommended that condition should be changed from Average(26%)to Fair(32%). This would reduce the assessed value by$45,400. 3. GRADE: An appropriate grade of A+10 is in existence.No change recommended. 4. LAND: An Influence of-20%for a power line has been in existence and remains on the current assessed value. It is noted the subject also has a stream running through the property. The combination of the power line easement and the stream affects 40%of the property. A total adjustment of-25%is appropriate. This recommendation would reduce the assessed value $22,500. 6. Comper report is attached. Appellant did not address or provide sales to justify a reduction in the assessed value. Report is not for determining value, only for amenity comparison.No change is recommended based on sales. Docusign Envelope ID:3F8FF723-F74B-4D5B-A034-43FF8E859565 • The recommended changes would reduce the current assessed value of the property from $918,900 to $851,000,a total of$67,900. • Current Property Record Card • Proposed Property Record Card • Photos of Improvements • GIS Map • Comper report Motion of the Board Accept Coun 's Proposed Value: $851,000 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Blair L. Pollock Appellant(if different) Property Address 6421 Heartwood Drive Parcel ID or Abstract 19871530365 Statement of Appeal: Request a reduction in value based on incorrect data on the current property card and comparable sales. Current Assessed Value $575,800 County Opinion $548,600 Time of Hearin 2:57 PM Appellant Opinion $437,000 County Representative Louise Benson- Board Decision $548,600 Lochner Evidence submitted by the appellant: • The Appellant filed a formal appeal on June 26,2025. The Appellant provided 2 appraisal sketches outlining the heated square footage with a request to be corrected from 1,953 square feet to 1,761 square feet. Additionally,the Appellant provided comparable sales concerning the land valuation. See the appeal for details concerning both. Evidence submitted by the county representative: • On 9/12/2025 a site visit was performed by this appraiser. The taxpayer was in attendance and allowed access to the site to observe grade, condition/maintenance,and construction standards. Exterior measurements and photos were taken of the residence. • Observations/Corrections to property record include: 1. Per the appraisals provided by the Appellant concerning square footage: a)The heated square footage should be 1,761 square feet: Upon review the County records now reflect 1,683 square foot(previously1,954 sq ft).Due to the software utilized by the County,rounding/variations occur. Concerning the appellant's application of$160.80/square foot,it is noted there are complex algorithms that take into consideration many factors(e.g. economies of scale, quality,etc.)when determining the value per square foot. A figure of $160.80 is not applicable. The square footage adjustment reduces the assessed value$19,700. Docusign Envelope ID:3F8FF723-F74B-4D5B-A034-43FF8E859565 b) Since 2010 the subject has had a 12%Economic/Functional Depreciation. This was applied to compensate for a floor plan with 2 living areas. This is to remain with no change to valuation. c)The current recorded room count is 2 bedrooms and 3.5 baths.A review of the appraisals submitted show 3 bedrooms and 3.5 baths. Bedroom count does not affect assessment value. No change in value. d) The garage per the appraisal is 430 square feet vs 330 square feet currently on the property record.A correction to the sketch now reflects 421 square feet. This adjustment increases the assessed value$1,700. e) The porches were reviewed and corrected. A reduction in value of$9,200 occurred. f)The Actual Year Built and Effective Year Built are equal. This along with the Grade of A is conservative,but no change is being recommended. 2. Land value was addressed by the appellant. Cascade Drive&Falls Road are not comparable to the subject due to being in a different neighborhood code(NBC 7922)and therefore subject to different land values based on sales for those specific neighborhoods. For the subject neighborhood(NBC 7934), including 1103 Blackwood Mountain Road, land is valued per acre based on a$300,000 base rate in the AC-9 pricing model. Land value computations include complex size factors. A straight-line multiplication or division does not generate equitable valuations and are not utilized. • The subject site was reviewed; no land influences are warranted.A Comper report is attached for land value comparison only. The land value of$261,600 has been reviewed and is deemed to be appropriate for this parcel.No change in value. • The recommended changes would reduce the current assessed value of the property from $575,800 to $548,600,a reduction of$27,200. • Current Property Record Card • Proposed Property Record Card • Photos of Improvements • GIS Map • Comper report for land value Motion of the Board Accept Coun 's Proposed Value: $548,600 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner I Charles B. Riggs Jr. Appellant(if different) Property Address 16602 Fox Trail Parcel H)or Abstract 19835131986 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $168,700 County Opinion $168,700 Time of Hearin 3:35 PM Appellant Opinion $128,000 County Representative Louise Benson- Board Decision $168,700 Lochner Docusign Envelope ID:3F8FF723-F74B-4D5B-A034-43FF8E859565 Evidence submitted by the appellant: • The Appellant filed a formal appeal on 7/25/2025. The Appellant feels the assessed value should be lowered due to: 1)Abandoned trailer next door 2)Vinyl siding has holes from sun 3)Roof needs replacement 4)Fireplace leaks 5) Steps need replacement 6)Fence needs replacement Evidence submitted by the county representative: • On 9/12/2025 a site visit was performed by this appraiser. The taxpayer was in attendance and allowed access to the site to observe grade, condition/maintenance,and construction standards. Exterior photos were taken of the residence and the outbuilding. • Appraiser observations: 1. The Appellant filed an Informal Appeal for 2025.At that time no evidence was provided but the grade was lowered from C to C-10 and the fireplace was removed. This resulted in a reduction of$12,500 from the Informal Appeal to the current appealed value of$168,700. 2. The current Effective Year Built is the same as the Actual Year Built of 1998. This computes to an age of 27 years which is in alignment with the current status of the home(e.g. aging roof, siding). The'decks'are only for ingress/egress and are not currently being assessed. No change is recommended. 3. The current condition is rated as Average. A lower condition of Fair is not appropriate. The home is in average condition for being 27-years-old.No change is recommended. 3. Yard Items-There is a storage building on the property records.No change is recommended. 4. Land influences: a)Deteriorating neighboring properties are not felt to adversely affect the value of the subject.No change. b)Fencing is not computed in the County assessment.No change. c)The subject is 0.46 acres, a smaller than typical sized lot in NBC 3302. Currently there is a-10% adjustment applied for size.No other influences are applicable.No change is recommended. 5. A Comper report is attached supporting the current assessed value. • The County is recommending no change in the 2025 assessed value of$168,700. • Current Property Record Card • Proposed Property Record Card • Photos of Improvements • GIS Map Motion of the Board Accept Coun 's Proposed Value: $168,700 No Change in Value Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Docusign Envelope ID:3F8FF723-F74B-4D5B-A034-43FF8E859565 Property Identification: Property Owner Kerri A.Bray Appellant(if different) Property Address 5809 Crimson Court Parcel ID or Abstract 19835598412 Statement of Appeal: Request a reduction in value based on values provided by Zillow and Redfin. Current Assessed Value $527,400 County Opinion $525,700 Time of Hearin 3:58 PM Appellant Opinion $400,000 County Representative Louise Benson- Board Decision Continue appeal to a later date Lochner Evidence submitted by the appellant: • The Appellant filed a formal appeal on 8/13/2025. The Appellant supplied screenshots of values for the subject from Zillow($420,500)and Redfin($382,479). • No comparable sales were supplied as evidence. Evidence submitted by the county representative: • On 9/2/2025 a site visit was performed by this appraiser. The property is vacant;the taxpayer was not in attendance but did allow access to the site. The exterior was observed to determine grade,condition/maintenance, and construction standards. Exterior photos were taken of the residence. Interior photos from a rental advertising are attached. • Observations and recommended adjustments: 1. Improvements: a.)The Effective Year Built and Actual Year built are the same(2000). Due to no major renovations but having standard continual maintenance,this factor is deemed to be correct.No change recommended. b.) The home a one-story brick home on a crawlspace. The Grade of C+10 is conservative,but no change is recommended. c.)The home is well-kept and maintained,the condition of Average is appropriate for the age.No change is recommended. d.)It is noted that the home has a patio on the rear side,not a deck. The correction for this feature is a reduction in assessed value of$1,700. e.)NBC 3416 land value is computed on an acreage basis with the base rate being $95,000.. The subject's adjusted per acre rate(for size)is$61,438 for the 4.31 acres which totals $264,800.No negative land influences apply. • The change of deck to patio is a$1,700 reduction in value and is a reduction in assessed value from$527,400 to $525,700. • Current Property Record Card • Proposed Property Record Card • Photos of Improvements -Exterior(Appraiser)&Interior(MLS) • GIS Map Docusign Envelope ID:3F8FF723-F74B-4D5B-A034-43FF8E859565 Motion of the Board Continue to a Future Date/Time: Continue to allow the County the opportunity to review comparables provided by appellant today Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members ... Voted Against ... ... Chair of the iu&signed by: Leon MeyersM" 10/16/2025 Recording Secre auSigned by: Jennifer Rigsbee u: �t�S(7t� 10/16/2025