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Home My WebLink About2025_10_23 BOER Minutes Docusign Envelope ID:79CD4405-B249-4821-8678-6848F09D893C MINUTES Orange County Board of Equalization and Review Meeting held on October 23, 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 Yes Alternate Member Barbara Levine No Orange County Staff in attendance: Tax Administrator Nancy Freeman Deputy Tax Assessor Chad Phillips Temporary Appraiser Assistant Rob Teachout Appraiser C le Anderson Appraiser Louise Benson-Lochner Appraiser Bill Hiltbold Appraiser Heidi Whetzel Meeting Schedule: No. Time Appellant PIN or Abstract Appeared Appeal Type 1 9:03AM Beth Kurtz Costes 9788791742 No Value-Real 2 9:28AM Russell C. Briggs 9855046255 Yes Value-Real 3 9:37AM Thomas Revelle 9777894175 Yes Value-Real 4 10:01AM Jane F. Heaton 9788394516.005 Yes Value-Real 5 10:10AM Anne P. Segar 9799728680 Yes Value-Real 6 10:17AM Kenneth D.Ashley 9893809399 No Value-Real 7 10:27AM Uldarico P. Datiles 9866663533 No Value-Real 8 10:31AM Uldarico P Datiles, Et al 9866670224 No Value-Real 9 10:48AM Burwell Larew Ware 9880540667 Yes Value-Real 10 11:00AM Douglas S. Diesenhaus 9789027973 Yes Value-Real Time B Meeting called to order 9:00 Saru Salvi Meeting adjourned 11:15 Saru Salvi Motion Time By I Second Saru to chair 9:OOAM Richal Vanhook IShannonjulian Docusign Envelope ID:79CD4405-B249-4821-8678-6848F09D893C Property Identification: Property Owner Beth Kurtz Costes Appellant(if different) Property Address 375 Tenney Circle Parcel ID or Abstract 19788791742 Statement of Appeal: Request reduction in value based on condition of house and land. Current Assessed Value $693,500 County Opinion $613,500 Time of Hearin 9:03 AM Appellant Opinion $530,000 County Representative Louise Benson- Board Decision $595,400 Lochner Evidence submitted by the appellant: • The Appellant filed a formal appeal on 4/28/2025. The Appellant noted detailed aspects of the condition of the home and site inadequacies as reasonings to lower the assessed value of the parcel. • No additional evidence e.g.photos,repair bids, comparable sales were provided. Evidence submitted by the county representative: • On October 9, 2025, a drive-by site visit was performed by the County and an exterior photo was taken of the residence. A drive-by evaluation is considered to be a sufficient review due to the evidence provided by the Appellant along with public information and the nature of the appeal. The property appears in the image to be grown over,but the owner has chosen to grow vegetables and fruit in lieu of a manicured yard. • Appraiser observations and recommendations: • HOME- • The Subject home was built in 1952. It currently has an Effective Year Built of 1962 (63-years-old). Due to a lack of upgrades, the current Effective Year Built is appropriate. No change is recommended. • The Appellant noted but did not provided evidence that the home was appraised for insurance purposes for$319,000. The current assessed value for the home is$333,500 which falls into the general range of the noted insurance value. • LAND- • The subject is located in a historic neighborhood in Chapel Hill with high demand.NBC 7170 is lot priced at$400,000 per site. The subject lot size of 0.59 acres is smaller than the average size of 0.87 acres. As the Appellant noted,the lot is narrow for rebuilding(100' wide), has a steep slope at the rear, and due to limited road access, it has a driveway located on the adjoining property. Currently there is a-10% land adjustment for access, this results in a-$40,000 adjustment. It is recommended that this be removed, and instead apply a Market Adjustment of-30%. The recommended adjustment would reflect the combination of the negative land factors for access, size, shape,topography. This would be a net adjustment of-$80,000, for a total adjustment of$120,000,yielding an assessed value of$280,000 for the land. • COMPS - Docusign Envelope ID:79CD4405-B249-4821-8678-6848F09D893C • A sales analysis was performed with no comps being similar in overall qualities. The 8 qualified sales ranged in value from$975,000 to $5,100,000. • It is recommended to apply the land adjustment resulting in a net adjustment of-$80,000. This would reduce the overall assessed value to$613,500 from the current$693,500. 1. Current Property Record Card 2. Proposed Property Record Card 3. Photo of Subject 4. Maps -Location& GIS (2) &NBC 7170 Motion of the Board Value Changed as Follows: $595,400 Made the motion Shannon Julian Seconded the motion Richal Vanhook Voted For ... Voted Against Saru Salvi Property Identification: Property Owner Russell C. Briggs Appellant(if different) Property Address 1212 Brookhollow Road Parcel ID or Abstract 9855046255 Statement of Appeal: Request reduction in value based on insurance rebuild cost and comparable land value. Current Assessed Value $223,100 County Opinion $225,800 Time of Hearin 9:28 AM Appellant Opinion $160,000 County Representative Louise Benson- Board Decision Continued so appellant could Lochner prepare evidence Evidence submitted by the appellant: • The Appellant filed a formal appeal on 7/29/2025. • The Appellant stated"Per a review of my home insurance, my rebuild cost for my house is estimated at$120,000. The land values of my immediate neighbors are $18395 per acre and $51,777 per acre. My land value is listed as $53,795 per acre. This is grossly inflated as nobody's land should be greater than$30,000 to $35,000 an acre in my area. Additionally, there is no fiber optic internet service at my location." • No additional evidence e.g.photos,repair bids, comparable sales were provided. Evidence submitted by the county representative: • On October 9, 2025, a drive by visit of the subject was performed by this appraiser. A drive-by evaluation is considered to be a sufficient review due to the nature of the appeal. • Observations and corrections to assessed records include: Docusign Envelope ID:79CD4405-B249-4821-8678-6848F09D893C • 1. It is noted the County records of an attached Carport(CA)is incorrect, it is an Attached Garage(AG). The sketch was corrected and resulted in an increase in assessed value of $2,700. • 2. The Actual Age of the home is 1977. The current Effective Year built is 1980, due to continual maintenance this is considered to be conservative and reflects a 45-year-old home. No change is recommended. • 3. The Grade of the home is C+05,this is appropriate for the style and quality of the home. No change is recommended for grade. • 4. The parcel is a 1.37-acre level lot located on a paved road. No land influences are applicable re: easements, topography, shape, access or size. NBC 3004 has an assessed base rate of $56,000 per acre. The subject 1.37 acre has an adjusted base rate of$53,795 when including the size factor. • 5. Appellant evidence-The Appellant has not provided evidence to warrant a reduction.A notation of an insurance value of$120,000 for the building was made with no supplemental report. With the correction of the attached garage,the assessed value of the home is$151,600. • 6. A Comper Report is attached with MLS photos. The amenities of the 2 qualified Comps bracket the Subject with no significant variation that would justify a reduction of assessed value to $160,000 per the Appellant's request. • It is the appraisers position the current assessed value is appropriate when the correction of the attached garage is applied. This would result in a net increase of$2,700. 1. Current Property Record Card 2. Proposed Property Record Card 3. Photos of Improvements 4. Maps -Location& GIS 5. Com er report&photos Motion of the Board Continue to a Future Date/Time: Continued so appellant could prepare evidence Made the motion Richal Vanhook Seconded the motion Shannon Julian Voted For All BOER Members Voted Against Property Identification: Property Owner Thomas Revelle Appellant(if different) Property Address 123 Ivy Brook Lane Parcel ID or Abstract 9777894175 Statement of Appeal: Request reduction in value based on comparable properties. Current Assessed Value $641,500 County Opinion $641,500 Time of Hearin 9:37 AM Appellant Opinion $544,000 County Representative Louise Benson- Board Decision $641,500 No Change Lochner Docusign Envelope ID:79CD4405-B249-4821-8678-6848F09D893C Evidence submitted by the appellant: • The Appellant filed a formal appeal on 6/5/2025. The Appellant provided information comparing the sales price per square foot and the assessed value per square foot of 6 comparable sales. The Appellant's conclusion for reduced value was based on the average assessed value per square foot of these sales multiplied by the square footage of the subject. • No additional evidence e.g.photos, condition/repair bids etc. were provided. Evidence submitted by the county representative: • An Informal Appeal was filed for 2025 with the same evidence provided that is contained in this report. The Informal Appeal was reviewed by a different appraiser which concluded "No Change-Evidence submitted support the value assigned". • On October 6th, a drive by visit of the subject was performed by this appraiser. A drive-by evaluation is considered to be a sufficient review due to the MLS evidence available and due to the nature of the appeal. The grade, condition/maintenance, and construction standards were observed. An exterior photo was taken of the residence. MLS photos from the purchase in 2022 for$700,000 are included in this report for information. • County data of the subject was compared with MLS data and the site visit. All aspects appear to be correct. This along with no notice raised by the homeowner yields no change of the physical aspects of the home. • NBC 7480 is lot priced at$330,000 per site. The Subject lot deems no variations to this value e.g. topography,use. All comps provided by the Appellant are valued identically. • The Comper Report provided by the Appellant includes 6 sales in NBC 7480 and are qualified sales with sale dates between 1/1/2023 to 12/31/2024. The Appellants additional evidence resulting in an average value per square foot for these comps is correct as a basic calculation. This method of calculation(straight-line)is not appropriate when comparing varying homes. Comparable homes will have a difference in the number of levels, age (actual&effective), remodeling or renovations, and levels of quality that can skew the average. As important,the variations in square footage relate directly to the concept of'economies of scale'which basically states that the average value per unit decreases as the quantity increases. There is no single universal formula for computations that include economy of scale. Instead, it is a complex algorithm that is not easily determined due to the number of factors involved. This is coupled with the other varying factors listed that contribute to overall value thereby yielding the value per square foot. This calculation occurs based on the approved County Schedule of Values. • The 6 comps provided by the Appellant along with an additional 2024 sale (108 Highgrove) comprise all the sales in NBC 7480 between l/1/2023 to 12/31/2024. They are listed on the 'Sales Analysis'table attached. They have a sales range of$640,000 to$1,005,000 with an assessed range of$682,900 to $888,300. The Subject falls outside the low range of assessed value due to being smaller than all comps concerning square footage. This will lead to the higher value per square foot due to the economy of scale principle. • The MLS history of the subject purchase include a list date of May 5, 2022, of$625,000. A pending offer occurred on May 8, 2022,with a closing date on May 23,2022, for$700,000. Docusign Envelope ID:79CD4405-B249-4821-8678-6848F09D893C • The current assessed value of$641,000 falls in line with the Appellants statement "This assessed value is similar to the actual sales value." • It is the appraisers position the current assessed value is appropriate and substantiated due to the purchase price in 2022 and a comparison to the sales in NBC 7480.No change is recommended. 1. Current&Recommended Property Record Card 2. Photos of Improvements 3. Maps -Location& GIS 5. Sales analysis for NBC 7480 Motion of the Board Accept Count 's Proposed Value: $641,500 No Change Made the motion Richal Vanhook Seconded the motion Shannon Julian Voted For Voted Against Saru Salvi Property Identification: Property Owner Jane F. Heaton Appellant(if different) Property Address 620 Martin Luther King Jr. Parcel ID or Abstract 9788394516.005 Boulevard, Unit 303 Statement of Appeal: Request reduction in value based on six equity comparable properties. Current Assessed Value $499,700 County Opinion $460,900 Time of Hearin 10:01 Appellant Opinion $460,000 County Representative Cyle Anderson Board Decision Continue for possible addition to consent agenda Evidence submitted by the appellant: • The appellant states that there are few comparable sales within the subject property's neighborhood. To support their opinion of value,the appellant provided six equity comparable properties. Evidence submitted by the county representative: • The subject property is a 1,382-square-foot condominium located at 620 Martin Luther King Jr. Boulevard, Unit 303,within the Gables Condominium project in Chapel Hill. The County reviewed the appellant's appeal and conducted an equity analysis of the comparable properties provided by the appellant. A sales report for the subject's condominium project,which consists of only sixteen units, indicated limited market activity. Since 2021, there has been only one comparable sale within the project—Unit 501—which was listed as an estate sale in November 2021 for$275,000 and sold in December 2021 for$312,500. According to MLS notes,the unit "needs TLC and updating"and was sold"as is."Due to the limited number of sales within the project, the County focused on equity comparable properties from the subject's broader neighborhood when reviewing this appeal. After analysis,the County recommends reducing Docusign Envelope ID:79CD4405-B249-4821-8678-6848F09D893C the subject property's effective year built by ten years.This adjustment would align the subject's assessment with both the equity comparable properties and the appellant's opinion of value. The County therefore recommends a revised value of$460,900 for the subject property. • Subject Photo • GIS map • Equity Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Continue to a Future Date/Time: Continue for possible addition to consent a enda Made the motion Richal Vanhook Seconded the motion Shannon Julian Voted For All BOER Members Voted Against ... Property Identification: Property Owner Anne P. Segar Appellant(if different) Property Address Lot 121,Sheffield Circle I Parcel ID or Abstract 19799728680 Statement of Appeal: Request reduction in value based on recent comparable land values. Current Assessed Value $711,000 ounty Opinion $711,000 Time of Hearin 10:10 AM Appellant Opinion $600,000 County Representative Heidi Whetzel Board Decision $711,000 No Change Evidence submitted by the appellant: • Recent land comps. Evidence submitted by the county representative: • The subject property is a 0.63-acre vacant lot located on Sheffield Circle in Chapel Hill. Based on the sales analysis, the land value is consistent with comparable properties in the area. A - 10%adjustment has already been applied to reflect the limited golf course frontage. Therefore, no further change in value is recommended. Motion of the Board Accept Count 's Proposed Value: $711,000 No Change Made the motion Richal Vanhook Seconded the motion Shannon Julian Voted For All BOER Members Voted Against Property Identification: Property Owner , Kenneth D.Ashley Appellant(if different) Docusign Envelope ID:79CD4405-B249-4821-8678-6848F09D893C Property Address 5502 Ponderosa Drive Parcel ID or Abstract 9893809399 Statement of Appeal: Request reduction in value based on condition of dwelling. Current Assessed Value $232,000 County Opinion $202,200 Time of Hearin 10:17 AM Appellant Opinion $190,000 County Representative Heidi Whetzel Board Decision $202,200 Evidence submitted by the appellant: • The appellant reports that the dwelling exhibits several condition issues, including rotted exterior boards, cracks in the foundation, ceiling leaks, and bowed flooring. The roof and rear overhang also require replacement. Evidence submitted by the county representative: • The subject property is located at 5502 Ponderosa Drive in Durham. A site visit was conducted on October 9,2025. Upon review,multiple cracks were noted in the foundation, and the roof exhibits visible deterioration that may be contributing to interior ceiling leaks. The kitchen floor has soft spots and areas where the boards are lifting, and the popcorn ceiling is peeling throughout the home. During the visit,the home was remeasured, and it was discovered that the rear deck has been expanded and converted into a porch. • After review the County recommends the following changes: • Adding a 20%adjustment for functional depreciation to account for the foundation cracks, roof deterioration, interior ceiling damage, and flooring defects. • Correcting the sketch on the rear of the home to reflect the open porch. • These changes result in a revised value from$232,000 to $202,200. 1. Subject property photos 2. Current property record card 3. Proposed property record card 4. GIS ma Motion of the Board Accept Coun 's Proposed Value: Made the motion Shannon Julian Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Property Owner Uldarico P. Datiles Appellant(if different) Property Address 2829 INC 86 N Parcel ID or Abstract 19866663533 Statement of Appeal: Request reduction in value based on zoning designation. Docusign Envelope ID:79CD4405-B249-4821-8678-6848F09D893C Current Assessed Value $914,500 County Opinion $767,900 Time of Hearin 10:27 AM Appellant Opinion $814,500 County Representative C le Anderson Board Decision $767,900 Evidence submitted by the appellant: • The appellant states that the subject property is zoned Rural Agricultural (RA)and contends that the current tax assessment does not accurately reflect this zoning designation. The appellant further asserts that the property does not have access to public water, sewer, or fire hydrants,which they believe negatively impacts the property's value. Evidence submitted by the county representative: • Property Summary and Recommendation • The subject property is a 36.52-acre tract improved with a 3,072-square-foot multi-family dwelling located at 2829 NC Highway 86 North,Units A and B, in Hillsborough. The County conducted an on-site inspection for physical verification and photographs. • Following the inspection and subsequent review,the County recommends the following adjustments: - Apply a-20%land adjustment to account for streams,parcel shape, and an easement - Reduce the Quality Grade from B+5 to B-10 - Revise the Effective Year Built from 2010 to 2009 • The County contends that these modifications are warranted and provide a more accurate reflection of the market value for the subject property. Implementation of these recommended changes would result in a revised assessed value of$767,900 for the subject property. • Subject Photo • GIS Map • Current Property Record Card • Proposed Property Record Card County Recommendation: • The County recommends revising the assessment to$767,900 Motion of the Board Accept Count 's Proposed Value: Made the motion Richal Vanhook Seconded the motion Shannon Julian Voted For All BOER Members Voted Against Property Identification: Property Owner Uldarico P Datiles, Et al Appellant(if different) Property Address 2903 NC 86 N Parcel ID or Abstract 9866670224 Docusign Envelope ID:79CD4405-B249-4821-8678-6848F09D893C Statement of Appeal: Request reduction in value based on zoning designation. Current Assessed Value $554,700 County Opinion $451,400 Time of Hearin 10:31 AM ApPeRant Opinion r454,700 County Representative Cyle Anderson Board Decision 1 $451,400 Evidence submitted by the appellant: • The appellant states that the subject property is zoned Rural Agricultural (RA)and contends that the current tax assessment does not accurately reflect this zoning designation. The appellant further asserts that the property does not have access to public water, sewer, or fire hydrants, which they believe negatively impacts the property's value. Evidence submitted by the county representative: • The County has conducted a physical inspection and recommended several changes to the assessment of the subject property located at 2903 NC Highway 86 N,in Hillsborough. The key updates include: • Revising the property features: - Convert the dwelling's description/sketch from AABSUF (Attached Addition/Unfinished Basement)to AA/MS (Attached Addition/Masonry Foundation). - Change the glazed porch(GP)to an enclosed porch(EP). • Adjusting the condition and value of structures: • - Change the dwelling condition from average to fair. • - Reduce the farm building value from$3,300 to$900(poor condition). • - Reduce the garage value from $3,500 to $500(poor condition). • The physical changes will lower the building value from$97,100 to $79,100 and yard item values from $7,300 to $1,400. • Land assessment adjustments: • Increase the land adjustment from -15%to -30%due to topography issues, leading to a reduction in land value from$450,300 to $370,900. This accounts for rocky, sloping terrain, as well as a creek and flood-prone areas, which significantly impact the marketability of the subject property. • Overall, these recommended changes will decrease the total assessment from$554,700 to $451,400, aligning the revised property value at$451,400. • Subject Photo(Front) • Subject Photo(Back) • GIS Map • Property Record Card Before Changes • Property Record Card After Changes Docusign Envelope ID:79CD4405-B249-4821-8678-6848F09D893C Motion of the Board Accept Coun 's Proposed Value: $451,400 Made the motion Shannon Julian Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Burwell Larew Ware Appellant(if different) Property Address 126 Kingston Drive Parcel ID or Abstract 9880540667 Statement of Appeal: Request reduction in value based on rare property, an offer letter and difficulty finding comparable properties. Current Assessed Value $539,500 ounty Opinion $513,200 Time of Hearin 10:48 AM Appellant Opinion $400,000 County Representative Bill Hiltbold Board Decision $513,200 Evidence submitted by the appellant: • I have received an offer from a potential buyer. Their offer of$520,000 is attached,but that was conditional on a visit to the property that is scheduled for August 1. The actual offer could be lower or higher, depending on the visit. • There was only one recent comparable sale since my house is a rare duplex, but I used what sales were available. Evidence submitted by the county representative: • The subject property is a rare duplex in a single-family neighborhood with very few recent sales. Please see the equity analysis. Among the homes within 400 square feet of the subject, all graded B and a median effective year built of 1994(comps. depreciated 31 years),the subject's building value is $95K less and total assessed$142K less than the median of comparable properties. • There is however both a sewer and power line easement crossing the south end of the lot. Please see the plat. In past years there was a 10%reduction of land value for these easements. The county recommends reapplying this factor. 1. Photos 2. GIS Map 3. Plat 4. Equity analysis 5. Current property record card 6. Proposed property record card County Recommendation: • If approved by the board the building value would remain at$276,000,the land value would decrease from $263,500 to $237,200 and total assessed value would decrease from $539,500 to $513,200. Docusign Envelope ID:79CD4405-B249-4821-8678-6848F09D893C Motion of the Board Accept Count 's Proposed Value: $513,200 Made the motion Richal Vanhook Seconded the motion Shannon Julian Voted For All BOER Members Voted Against ... Property Identification: Property Owner Douglas S. Diesenhaus Appellant(if different) Property Address 8 Powell Street I Parcel ID or Abstract 19789027973 Statement of Appeal: Request reduction in value based on an appraisal and comparable properties. Current Assessed Value $401,500 ounty Opinion $361,700 Time of Hearin 11:00 AM Appellant Opinion $350,000 County Representative Bill Hiltbold Board Decision $350,000 Sale Price Evidence submitted by the appellant: • I purchased this home at 8 Powell Street on November 14, 2024.As part of the purchase process, I obtained an independent appraisal of the property from William Huntington, Huntington Appraisal Service. This appraisal was listed at $350,000 and identified several comparable properties in recent sales with comparable cost per square foot valuations. the house was appraised immediately prior to sale at$350,000. Evidence submitted by the county representative: • The subject single-family home has had few upgrades since the back porch was enclosed as a sunroom years ago. Appliances and bath fixtures date from the 1970's. A fee appraisal(with appellant evidence)was conducted Oct 1, 2024, and the property valued at$355,000. I measured the front stoop as 4 x 9 and added the patio to the sketch. The county recommends changing the condition of the building from average to fair and the effective year built from 1982 to the year built of 1962. 1. Photos 2. GIS Map 3. Current property record card 4. Proposed property record card 5. Correspondence County Recommendation: • If the board accepts these changes the building value would decrease from$151,500 to $111,700. Total property value would change from$401,500 to $361,700. Motion of the Board Value Changed as Follows: 1 $350,000 Sale Price Made the motion Saru Salvi Seconded the motion Shannon Julian Voted For All BOER Members Docusign Envelope ID:79CD4405-B249-4821-8678-6848F09D893C Voted Against ... ... Chair of t wed by: �� Saru Salvi 10/30/2025 Recording Se by: Rob Teachout 10/31/2025 Docusign Envelope ID: 11D3D156-724F-4E90-9FB3-D8A787A93FBD MINUTES Orange County Board of Equalization and Review Meeting held on October 23, 2025 Board Members in attendance: Chair of the Board Leon Meyers No Regular Member Saru Salvi Yes Regular Member Richal Vanhook No Alternate Member Shareese Alston No Alternate Member Hunter Beattie No Alternate Member Tony Blake Yes Alternate Member Vaughn Compton No Alternate Member Shannon Julian Yes Alternate Member Barbara Levine No Orange County Staff in attendance: Tax Administrator Nancy Freeman Deputy Tax Assessor Chad Phillips Chief Appraiser Kelly Wells Temporary Appraiser Assistant Rob Teachout Appraiser Bill Hiltbold Appraiser Jimmy Milliken Meeting Schedule: No. Time Appellant PIN or Abstract Appeared Appeal Type 1 1:04PM Meng Chen 9890617949 Yes Value-Real 2 1:51PM Lior Bendat 9779140775 No Value-Real 3 1:55PM Paul N. Palombo 9845462541 No Value-Real 4 1:59PM Paul N. Palombo 9845366778 No Value-Real 5 2:OOPM Paul N. Palombo 9835180343 No Value-Real 6 2:05PM Paul N. Palombo 9845350672 No Value-Real 7 2:07PM Paul N. Palombo 9835088353 No Value-Real 8 2:28PM Lisa C. Wagner 9864262053 Yes Value-Real 9 2:56PM Lisa C. Wagner 9864159609 Yes Value-Real 10 3:02PM Lisa C. Wagner 9864158585 Yes Value-Real 11 3:10PM Lisa C. Wagner 9864250599 Yes Value-Real 12 3:21PM Lisa C. Wagner 9864251559 Yes Value-Real 13 3:31PM Lisa C. Wagner 9864252856 Yes Value-Real Time B Meeting called to order 1:00 Saru Salvi Meeting adjourned 3:55 Tony Blake Docusign Envelope ID: 11D3D156-724F-4E90-9FB3-D8A787A93FBD Motion Time By Second Saru to chair 1:00 Tony Blake Shannon Julian To move into recess 2:09PM-2:28PM Saru Salvi Tony Blake Related meeting notes: Vote to nullify initial vote on 9864158585 and recalculate -90% adjustment from pre-adjusted value. Motion: Saru, second:Tony, none opposed. Property Identification: Property Owner Meng Chen Appellant(if different) Property Address 410 Englewood Drive I Parcel ID or Abstract 19890617949 Statement of Appeal: Request reduction in value based on condition of property, a restricted appraisal report intended for First Bank, and data correction. Current Assessed Value $854,800 County Opinion $854,800 Time of Hearin 1:04 PM Appellant Opinion $800,800 County Representative Jimmy Milliken Board Decision $842,500(EYB set to AYB; 3080-SF) Evidence submitted by the appellant: • Appeal filed for re-assessment for condition,no major upgrades, square footage being incorrect, and a restricted appraisal report intended for First Bank. Evidence submitted by the county representative: • Property Review Summary—410 Englewood Drive(NBC 7452). The subject property is located in NBC 7452 at 410 Englewood Drive. It was constructed in 1999 and contains approximately 3,079 square feet of living area. The property was purchased in July 2024 for $925,000. • An appraisal was submitted as supporting evidence. The report is identified as a restricted appraisal prepared for First Citizens Bank. It includes three comparable sales with land values ranging from $350,000 to $450,000. The comparable properties are approximately 15 to 18 years older than the subject,which is 25 years old. Reported living areas range from 2,500 to 3,100 square feet, and all properties were noted as being in good condition. The appraisal concludes an indicated value of$830,000,while the appellant is requesting a value of $800,800. • To verify market alignment,I conducted an independent analysis of four comparable properties within the subject's neighborhood. Comparable#1 is considered the most similar overall, though it is slightly larger; it is a custom home that sold in 2024. Comparable#4 is also similar in size and price per square foot but sold in 2021. Docusign Envelope ID: 11D3D156-724F-4E90-9FB3-D8A787A93FBD • Based on this analysis, the appraisal's concluded value is approximately 3%below the County's assessed value. Given the inconsistencies in the appraisal's land valuations and the supporting neighborhood data,the County recommends no change to the current valuation. • Analysis • Maps • Current Property Record Card • GIS map • Photo Motion of the Board Value Changed as Follows: $842,500(EYB set to AYB; 3080- SF Made the motion Shannon Julian Seconded the motion Tony Blake Voted For ... Voted Against Saru Salvi Property Identification: Property Owner Lior Bendat Appellant(if different) Property Address 204 Bruton Drive Parcel ID or Abstract 9779140775 Statement of Appeal: Request reduction in value based on comparable properties and perceived overpayment at time of purchase. Current Assessed Value $865,900 County Opinion $865,900 Time of Hearin 1:51 PM Appellant Opinion $625,000 County Representative Jimmy Milliken Board Decision $865,900 No Change Evidence submitted by the appellant: • The two homes,203 and 205 Bruton(closing Jun. 12)closed at around$525k. My home,while newer, is not worth so much more than the last few years if appraised value. I paid an overinflated price to purchase the home in 2022 because we were desperate, and the market was overbought. The true value is significantly less than the newly appraised value for 2025. Evidence submitted by the county representative: • Property Review Summary—204 Bruton Drive(NBC 7792) • The subject property is a two-story home located in NBC 7792 at 204 Bruton Drive. It was constructed in 2019 and contains approximately 2,577 square feet of living area. The property was listed for sale in May 2022 at$715,000 and was subsequently purchased in June 2022 for $925,000. • The submitted documentation has been reviewed; however, the list of 2025 sales included in the report cannot be considered for this analysis, as they fall outside the appropriate valuation period. To assess fairness and uniformity, an analysis was conducted comparing assessed price Docusign Envelope ID: 11D3D156-724F-4E90-9FB3-D8A787A93FBD per square foot among properties within NBC 7792. The results indicate that the subject property's assessed value is consistent with neighborhood trends and supported by comparable assessments. • As no additional documentation or market evidence has been provided to substantiate a change, the County recommends no adjustment to the current valuation. • Analysis • Current Property Record Card • Maps • GIS map • Photo Motion of the Board Accept Count 's Proposed Value: $865,900 No Change Made the motion Tony Blake Seconded the motion Shannon Julian Voted For All BOER Members Voted Against Property Identification: Property Owner Paul N. Palombo Appellant(if different) Property Address 13.02 acres on Pond View Parcel ID or Abstract 9845462541 Lane Statement of Appeal: Request reduction in value based on percentage of increase. Current Assessed Value $212,000 ounty Opinion $159,000 Time of Hearin 1:55 PM Appellant Opinion $92,690 County Representative Kelly Wells Board Decision $159,000 Evidence submitted by the appellant: • Opinion of value was based on: The 30%median increase based on the NC Association of County Commission from 2019-2024. The property value increase is inflated based on past increases. Our last increase for this property was 2.7%. This current increase of 197.3%is inflated. Evidence submitted by the county representative: • The subject property is 13.02 acres of vacant land on Pond View Ln off Lebanon Rd. in Mebane. • As stated on our website:North Carolina General Statutes put the burden of proof on the property owner to show that a tax assessment is inaccurate. A change in assessment will be considered only if the owner can demonstrate that the assessed value is more or less than market value as of January 1,2025, or that it is inconsistent with assessments of similar properties. Assessments cannot be appealed based on the percentage of increase/decrease in value OR the taxpayer's ability to pay the tax. Docusign Envelope ID: 11D3D156-724F-4E90-9FB3-D8A787A93FBD • Based on the physical attributes of the property, The County recommends increasing the -20% land adjustment to-40%for access,topography,road easement and powerline easement resulting in a reduction in value from$212,000 to$159,000. • GIS Map • Current property record card • Proposed property record card County Recommendation: • Increasing the-20%land adjustment to -40%for access, topography, road easement and owerline easement resulting in a reduction in value from$212,000 to$159,000. Motion of the Board Accept Count 's Proposed Value: 1 $159,000 Made the motion Shannon Julian Seconded the motion Tony Blake Voted For All BOER Members Voted Against Property Identification: Property Owner Paul N. Palombo Appellant(if different) Property Addr�TL 1.47 acres on Pond View Parcel ID or Abstract 9845366778 ne Statement of Appeal: Request reduction in value based on percentage of increase. Current Assessed Value $221,800 ounty Opinion $148,000 Time of Hearin 1:59 PM Appellant Opinion $97,370 County Representative Kelly Wells Board Decision $148,000 Evidence submitted by the appellant: • The 30%median increase based on the NC Association of County Commissioners from 2019- 2024. • The property tax value increase is inflated based on past increases. Evidence submitted by the county representative: • The subject parcel is 11.47 acres of land with a small shed on Lebanon Road in Efland. • North Carolina General Statutes put the burden of proof on the property owner to show that a tax assessment is inaccurate. A change in assessment will be considered only if the owner can demonstrate that the assessed value is more or less than market value as of January 1,2025, or that it is inconsistent with assessments of similar properties. Assessments cannot be appealed based on the percentage of increase/decrease in value OR the taxpayer's ability to pay the tax. Docusign Envelope ID: 11D3D156-724F-4E90-9FB3-D8A787A93FBD • Based on the characteristics of the property, The County recommends increasing the adjustment to the land from-10%to-40% for shape,road easement, PEMC easement and AT&T easement resulting in a reduction in value from$221,800 to $148,000. • GIS Map • Plat • Current property record card • Proposed property record card County Recommendation: • Increasing the adjustment to the land from -10%to -40% for shape, road easement, PEMC easement and AT&T easement resulting in a reduction in value from$221,800 to $148,000. Motion of the Board Accept Count 's Proposed Value: $148,000 Made the motion Tony Blake Seconded the motion Shannon Julian Voted For All BOER Members Voted Against Property Identification: Property Owner Paul N. Palombo Appellant(if different) Property Address 6512 Lebanon Road Parcel ID or Abstract 9835180343 Statement of Appeal: Request reduction in value based on percentage of increase. Current Assessed Value $77,600 ounty Opinion $64,700 Time of Hearin 2:00 PM Appellant Opinion $40,040 County Representative Kelly Wells Board Decision $64,700 Evidence submitted by the appellant: • Opinion of value was based on: The 30%median increase based on the NC Association of County Commission from 2019-2024. The property value increase is inflated based on past increases. Our last increase for this property was 57.9%. This current increase of 151.9%is inflated. Evidence submitted by the county representative: • The subject property is 1.27 acres of land in Mebane. There is a singlewide manufactured home on the property owned by someone else and is taxed as personal property. • There is a septic system on the property but no well. The manufactured home is hooked up to the well on the adjacent parcel also owned by the Palombos. • As stated on our website: North Carolina General Statutes put the burden of proof on the property owner to show that a tax assessment is inaccurate. A change in assessment will be considered only if the owner can demonstrate that the assessed value is more or less Docusign Envelope ID: 11D3D156-724F-4E90-9FB3-D8A787A93FBD than market value as of January 1, 2025, or that it is inconsistent with assessments of similar properties. Assessments cannot be appealed based on the percentage of increase/decrease in value OR the taxpayer's ability to pay the tax. • Based on the physical attributes of the property, The County recommends increasing the adjustment on the land from-10%to-25%for access and the utility easement across the property resulting in the reduction in value from$77,600 to$64,700. • Image of property(excluding manufactured home) • GIS Map • Plat • Current property record card • Proposed property record card County Recommendation: • Increasing the adjustment on the land from -10%to -25% for access and the utility L easement across the property resulting in the reduction in value from$77,600 to $64,700. Motion of the Board Accept Count 's Proposed Value: 1 $64,700 Made the motion Tony Blake Seconded the motion Shannon Julian Voted For All BOER Members Voted Against Property Identification: Property Owner Paul N. Palombo Appellant(if different) Property Address 10.06 acres off Pond View Parcel ID or Abstract 9845350672 Lane Statement of Appeal: Request reduction in value based on percentage of increase. Current Assessed Value $153,600 ounty Opinion $153,600 Time of Hearin 2:05 PM Appellant Opinion $67,210 County Representative Kelly Wells Board Decision $153,600 Evidence submitted by the appellant: • Opinion of value was based on: The 30%median increase based on the NC Association of County Commission from 2019-2024. The property value increase is inflated based on past increases. Evidence submitted by the county representative: • The subject parcel is 10.06 acres of vacant land at the end of Pond View Ln,off Lebanon Rd in Mebane. • North Carolina General Statutes put the burden of proof on the property owner to show that a tax assessment is inaccurate. A change in assessment will be considered only if the owner can demonstrate that the assessed value is more or less than market value as of January 1, Docusign Envelope ID: 11D3D156-724F-4E90-9FB3-D8A787A93FBD 2025, or that it is inconsistent with assessments of similar properties. Assessments cannot be appealed based on the percentage of increase/decrease in value OR the taxpayer's ability to pay the tax. • The property is currently receiving a-35%adjustment for access. The County recommends no change in value. • GIS Map • Plat • Current property record card Motion of the Board Accept Count 's Proposed Value: $153,600 Made the motion Tony Blake Seconded the motion Shannon Julian Voted For All BOER Members Voted Against Property Identification: Property Owner Paul N. Palombo Appellant(if different) Property Address 6518 Lebanon Road Parcel ID or Abstract 9835088353 Statement of Appeal: Request reduction in value based on percentage of increase. Current Assessed Value $324,700 ounty Opinion $286,800 Time of Hearin 2:07 PM Appellant Opinion $233,870 County Representative Kelly Wells Board Decision $286,800 Evidence submitted by the appellant: • The 30%median increase based on the NC Association of County Commissioners from 2019- 2024. • The property tax value increase is inflated based on past increases. Evidence submitted by the county representative: • The subject property is a 1,134-sf single family home with 2 bedrooms and 1 bath built in 1962 located on Lebanon Road in Mebane. • North Carolina General Statutes put the burden of proof on the property owner to show that a tax assessment is inaccurate. A change in assessment will be considered only if the owner can demonstrate that the assessed value is more or less than market value as of January 1, 2025,or that it is inconsistent with assessments of similar properties. Assessments cannot be appealed based on the percentage of increase/decrease in value OR the taxpayer's ability to pay the tax. • Based on review of the property, The County recommends adding a-20% easement adjustment to the land resulting in a reduction in value from$324,700 to$286,800. Docusign Envelope ID: 11D3D156-724F-4E90-9FB3-D8A787A93FBD • Images of subject • GIS Map • PRC-Current • Current property record card • Proposed property record card County Recommendation: • Adding a-20%easement adjustment to the land resulting in a reduction in value from $324,700 to $286,800. Motion of the Board Accept Count 's Proposed Value: $286,800 Made the motion Tony Blake Seconded the motion Shannon Julian Voted For All BOER Members Voted Against ... Property Identification: Property Owner Lisa C. Wagner Appellant(if different) Property Address Lots 131-132, King Edward Parcel ID or Abstract 9864262053 Street Statement of Appeal: Request reduction in value based on lot having no water/sewer and soil not suitable for septic in some areas. Current Assessed Value $72,000 ounty Opinion $63,000 Time of Hearin 2:28 PM Appellant Opinion $20,000 County Representative Bill Hiltbold Board Decision $43,200 Evidence submitted by the appellant: • Vacant lot has no water/sewer street ROW not maintained, soil not suitable for septic in some areas. See soil test report from a licensed soil scientist. Evidence submitted by the county representative: • Combined land reduction factors into "other" -30%for access, septic suitability, and topography. 1. Photos 2. Current property record card 3. Proposed property record card 4. Correspondence County Recommendation: • If the board accepts these changes the land and total property value would decrease from $72,000 to $63,000. Motion of the Board I Value Changed as Follows: $43,200 Docusign Envelope ID: 11D3D156-724F-4E90-9FB3-D8A787A93FBD Made the motion Shannon Julian Seconded the motion Tony Blake Voted For All BOER Members Voted Against ... Property Identification: Property Owner Lisa C. Wagner Appellant(if different) Property Address Lots 52-55, King Edward Parcel ID or Abstract 9864159609 Street Statement of Appeal: Request reduction in value based on lot having no water/sewer and soil not suitable for septic in some areas. Current Assessed Value $101,300 ounty Opinion $81,000 Time of Hearin 2:56 PM Appellant Opinion $20,000 County Representative Bill Hiltbold Board Decision $81,000 Evidence submitted by the appellant: • Vacant lot has no water/sewer street ROW not maintained, soil not suitable for septic in some areas. See soil test report from a licensed soil scientist. _ Evidence submitted by the county representative: • I added-25%for non-perc which canceled+25 for size leaving -10 for access. This totals to a proposed"Other" factor of-10%for non-perc and access. 1. Photos 2. Current property record card 3. Proposed property record card 4. Correspondence County Recommendation: • If the board accepts these changes the land and total property value would decrease from $101,300 to $81,000. Motion of the Board Accept Count 's Proposed Value: $81,000 Made the motion Shannon Julian Seconded the motion Tony Blake Voted For All BOER Members Voted Against Property Identification: Property Owner Lisa C. Wagner Appellant(if different) Property Address Lots 56-57, King Edward Parcel ID or Abstract 9864158585 Street Docusign Envelope ID: 11D3D156-724F-4E90-9FB3-D8A787A93FBD Statement of Appeal: Request reduction in value based on lot having no water/sewer and soil not suitable for septic in some areas. Current Assessed Value $49,500 County Opinion $22,500 Time of Hearin 3:02 PM Appellant Opinion $5,000 County Representative Bill Hiltbold Board Decision $4,500(-90% for unusable parcel) Evidence submitted by the appellant: • Vacant lot has no water/sewer street ROW not maintained, soil not suitable for septic in some areas. See soil test report from a licensed soil scientist. Evidence submitted by the county representative: • Increased land reduction factor Other to-75 for access,unsuitable septic soil and topography. 1. Photos 2. Current property record card 3. Proposed property record card 4. Correspondence County Recommendation: • If the board accepts these changes the land and total property value would decrease from $49,500 to $22,500. Motion of the Board Value Changed as Follows: $4,500 -90% for unusableparcel) Made the motion Shannon Julian Seconded the motion Tony Blake Voted For All BOER Members Voted Against ... Property Identification: j Property Owner I Lisa C. Wagner Appellant(if different) Property Address I Lot 58, King James Street Parcel ID or Abstract 19864250599 Statement of Appeal: Request reduction in value based on lot having no water/sewer and soil not suitable for septic in some areas. Current Assessed Value $22,500 County Opinion $18,000 Time of Hearin 3:10 PM Appellant Opinion $5,000 County Representative Bill Hiltbold Board Decision $5,000(Appellant opinion of value Evidence submitted by the appellant: • Vacant lot has no water/sewer street ROW not maintained, soil not suitable for septic in some areas. See soil test report from a licensed soil scientist. Docusign Envelope ID: 11D3D156-724F-4E90-9FB3-D8A787A93FBD Evidence submitted by the county representative: • Changed no perc to `Other' and adjusted to -80 for access,topo and non-perc 1. Photos 2. Current property record card 3. Proposed property record card 4. Correspondence County Recommendation: • If the board accepts these changes the land and total property value would decrease from $22,500 to $18,000. Motion of the Board Accept A ellant's Proposed Value: 1 $5,000(Appellant opinion of value Made the motion Tony Blake Seconded the motion Shannon Julian Voted For Voted Against Saru Salvi Property Identification: Property Owner Lisa C. Wagner Appellant(if different) Property Address Lot 59, King James Street Parcel ID or Abstract 9864251559 Statement of Appeal: Request reduction in value based on lot having no water/sewer and soil not suitable for septic in some areas. Current Assessed Value $72,000 ounty Opinion $27,000 Time of Hearin 3:21 PM Appellant Opinion $7,200 County Representative Bill Hiltbold Board Decision $2,700 unusable lot Evidence submitted by the appellant: • Vacant lot has no water/sewer street ROW not maintained, soil not suitable for septic in some areas. See soil test report from a licensed soil scientist. Evidence submitted by the county representative: • Combined land reduction factors access and no perc to form "Other" factor -70. 1. Photos 2. Current property record card 3. Proposed property record card 4. Correspondence County Recommendation: • If the board accepts these changes the land and total property value would decrease from $72,000 to $27,000. Motion of the Board I Value Changed as Follows: $2,700(unusable lot) Docusign Envelope ID: 11D3D156-724F-4E90-9FB3-D8A787A93FBD Made the motion Shannon Julian Seconded the motion Tony Blake Voted For All BOER Members Voted Against ... Property Identification: Property Owner Lisa C. Wagner Appellant(if different) Property Address Lots 127-130, King Edward Parcel ID or Abstract 9864252856 Street Statement of Appeal: Request reduction in value based on lot having no water/sewer and soil not suitable for septic in some areas. Current Assessed Value $72,000 ounty Opinion $27,000 Time of Hearin 3:31 PM Appellant Opinion $7,200 County Representative Bill Hiltbold Board Decision $9,000 -90% Evidence submitted by the appellant: • Vacant lot has no water/sewer street ROW not maintained, soil not suitable for septic in some areas. See soil test report from a licensed soil scientist. _ Evidence submitted by the county representative: • I added-50%to existing-20%depreciation on land. This totals to a proposed"Other" factor of-70%for non-perk and access. 1. Photos 2. Current property record card 3. Proposed property record card 4. Correspondence County Recommendation: • If the board accepts these changes the land and total property value would decrease from $72,000 to $27,000. Motion of the Board Value Changed as Follows: $9,000 -90% Made the motion Shannon Julian Seconded the motion Tony Blake Voted For All BOER Members Voted Against Chair oft died by: Sam Sa6 Saru Salvi 3543na5g6€4F1 10/30/2025 Docusign Envelope ID: 11 D3D 1 56-724F-4E90-9FB3-D8A787A93FBD Recording Sec ."ed by: Rob Teachout �d t 10/31/2025