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HomeMy WebLinkAbout2025_10_01 BOER Minutes Docusign Envelope ID: 1988044D-EFA2-4BA7-A826-E678FCDE331A MINUTES Orange County Board of Equalization and Review Meeting held on October 1, 2025 Board Members in attendance: Chair of the Board Leon Meyers Yes Regular Member Saru Salvi Yes Regular Member Richal Vanhook No 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 Rigsbee 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 Appraiser Heidi Whetzel Business Property Appraiser Christy Carden Meeting Schedule: No. Time Appellant PIN or Abstract Appeared Appeal Type 1 1:OOPM R. Frederick McCoy Jr.,Trustee 9881309547 Yes Value-Real 2 1:20PM Kathryn Whetten 9779322603 Yes Value-Real 3 1:35PM Gary Lewis Dixon 9768316623 Yes Value-Real 4 1:55PM Gary M. McConnell 9864594366 Yes Value-Real 5 1:58PM Bo Hu 9880649875 Yes Value-Real 6 2:13PM Fares Khalidi 9885957380 Yes Value-Real 7 2:28PM Andrew Sklerov 9891700667 Yes Value-Real 8 2:51PM Michael Thomas Lee 9787061142 Yes Value-Real 9 3:07PM James A Phillips III 9842957415 Yes Value-Real 10 3:17PM James A Phillips III 9852045616 Yes Value-Real 11 3:24PM James A Phillips III 9852056240 Yes Value-Real 12 3:52PM Weaver Street 313129 Yes Compromise of Listing Penalty 13 3:52PM Weaver Street 141394 Yes Compromise of Listing Penalty Docusign Envelope ID: 1988044D-EFA2-4BA7-A826-E678FCDE331A 14 3:52PM Weaver Street 265524 Yes Compromise of Listing Penalty 15 4:17PM Adele S.Tatta Trustee 9787637845 Yes Value-Real Time B Meeting called to order 12:59PM Leon Meyers Meeting adjourned 4:35PM Leon Meyers Motion Time By Second To move into recess 3:31PM Leon Meyers Saru Salvi To return to order 3:40PM Leon Meyers Barbara Levine Related meeting notes: • In the absence of Richal Vanhook,Barbara Levine served today. • Saru Salvi brought forth concerns about the County evidence not being provided to the appellants prior to their hearing. Staff provided the reasoning behind the decision to wait to provide that information to the appellant until the date and time of their hearing. No changes to this process are being made. Property Identification: Property Owner R. Frederick McCoy Jr., Appellant(if different) Trustee Property Address 2700 Creek Run Court Parcel ID or Abstract 9881309547 Statement of Appeal: Request a reduction in value based on the value of comparable properties. Current Assessed Value $3,066,900 County Opinion $3,066,900 Time of Hearin 1:OOPM Appellant Opinion $2,813,400 County Representative Jimmy Milliken Board Decision $2,888,400 Evidence submitted by the appellant: • As per our previous Informal Appeal dated 9 April 2025,we received a one-page 2025 Informal Appeal Notice of Decision on 9 May 2025 via the mail. We continue to base our Appeal on equity. It is included here on this Appeal to the Board of Equalization and Review. Evidence submitted by the county representative: • The subject property is located at 2700 Creek Run Court, contain 12,301 square feet, and has an actual year built and effective year built of 2009. • After reviewing the submitted documentation, I created an analysis of comparable properties that included the two adjoining neighbors,which are considerably smaller.Based on the data Docusign Envelope ID: 1988044D-EFA2-4BA7-A826-E678FCDE331A of the analysis,the subject property and Comparable#3 are the most similar. The noted difference to be size and year built. See Analysis. • Lots were valued using the vacant land sale of 2527 Creek Ridge Lane for$625,000 that occurred November 11, 2021. • Based on the information and the calculation created by the CAMA system using the Schedule of Values, the County suggests no change in the current valuation. • Analysis • Comp Map • Current Property Record Card • Photo of Subject Motion of the Board Value Changed as Follows: $2,888,400 Made the motion Leon Meyers Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: Property Owner Kathryn Whetten Appellant(if different) Property Address 2105 Pathway Drive Parcel ID or Abstract 9779322603 Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $606,400 ounty Opinion $598,800 Time of Hearin 1:20PM Appellant Opinion $520,000 County Representative Jimmy Milliken Board Decision $592,500 Evidence submitted by the appellant: • This is a 3-bedroom house. Part of the remodeling made one room that had been a bedroom too small to be a bedroom now--it is 8.5'x10'. • I am submitting recent sales data for houses built at a similar time in the same neighborhood. These houses sold for between $490,000 and$541,000. In January 2025, 107 Fairfield Court sold for$499,000 and is about the same size. Evidence submitted by the county representative: • The subject property is located at 210 Pathway Drive,was built in 1989 and contains 1,995 square feet. Also,the bedrooms do not drive value in the CAMA system,but 3 and 4 bedrooms are both typical for homes of this size. Value in our CAMA system is driven by finished living area and other items including number of bathrooms, fireplaces, and attached non-living areas. • The comparables submitted by the appellant are(2)2025 sales and(3)properties smaller than the subject. • After reviewing the submitted documentation, I created an analysis using properties of similar size for sales and equity. Docusign Envelope ID: 1988044D-EFA2-4BA7-A826-E678FCDE331A • Based on the analysis,the County suggests lowering the effective age ftom 2014 to 2011 creating a revised value of$598,800, or$300.15 per square foot. • Analysis • Map • Current Property Record Card • Proposed Property record Card • Photo of Subject Motion of the Board Value Changed as Follows: $592,500 Made the motion Leon Meyers Seconded the motion Saru Salvi Voted For All BOER Members ... Voted Against ... ... Property Identification: Property Owner Gary Lewis Dixon Appellant(if different) Property Address 1001 Pineview Road Parcel ID or Abstract 9768316623 Statement of Appeal: Request a reduction in value based on the condition and issues of neighboring property. Current Assessed Value $201,200 County Opinion $161,200 Time of Hearin 1:35PM Appellant Opinion $42,500 County Representative Jimmy Milliken Board Decision $120,700 Evidence submitted by the appellant: • The neighbor's property is filled with junk cars and creates an eye sore,which affects the value of the property. Evidence submitted by the county representative: • Subject property is located at 1001 Pineview Road, and is a lot improved with a personal property single-wide manufactured home and a storage shed. After speaking to Mr. Dixon and preforming a site visit,the County recommends a market adjustment of-20%for the view of salvaged automobiles and upkeep of the neighboring property. This change would create a revised value of$161,200. • Current Property Record Card • Proposed Property Record Card • Aerial Photos • Photo of Subject Docusign Envelope ID: 1988044D-EFA2-4BA7-A826-E678FCDE331A Motion of the Board Value Changed as Follows: Apply a market adjustment of-40% resulting in a revised value of $120,700 Made the motion Barbara Levine Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Gary M. McConnell Appellant(if different) Property Address 507 Forrest Street I Parcel ID or Abstract 19864594366 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $210,600 ounty Opinion $199,100 Time of Hearin 1:55PM Appellant Opinion $200,000 County Representative C le Anderson Board Decision $199,100 Evidence submitted by the appellant: • The appellant stated that the home is in need of repairs,particularly the front porch. Evidence submitted by the county representative: • The subject property is a single-family dwelling on a 0.26 acre lot,located at 507 Forrest Street in Hillsborough. The County visited the property for data verification purposes and for photos. After reviewing the appellant's statements and after the property was physically inspected,the County recommends reducing the subject property's effective year built from 1981 to 1961. This recommended change would reduce the assessment from$210,600 to$199,100. The County recommends a revised value of$199,100 for the subject property. • Photo of Subject • GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Count 's Proposed Value: $199,100 Made the motion Saru Salvi Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Property Owner Bo Hu Appellant(if different) Property Address 112 Cross Creek Drive Parcel ID or Abstract 19880649875 Docusign Envelope ID: 1988044D-EFA2-4BA7-A826-E678FCDE331A Statement of Appeal: Request a reduction in value based on the value of comparable properties. Current Assessed Value $1,443,600 County Opinion $1,443,600 Time of Hearin 1:58PM Appellant Opinion $1,280,000 County Representative Jimmy Milliken Board Decision $1,405,400 Evidence submitted by the appellant: • Our assessment value is unequally and disproportionally higher than similar properties on our street. Our assessment value increased 62% from last year while the range is 27%to 38%for other properties on our street. Properties with similar sizes are all assessed at about$1.25 million dollars while our assessment value is at$1.44 million dollars. Even properties with greater sizes and lot sizes have lower assessment values. Please see the support documents attached. Evidence submitted by the county representative: • Subject property is located at 112 Cross Creek Drive,is a brick 5,020 square feet home, and was purchased in October 2024 for$1,480,000. • After reviewing the submitted documentation, I created an analysis for the comparable properties while including submitted evidence. There were only two sales NBC 7586 in 2023/2024, and the subject property was part of the study in the analysis. • Comparables#1 through#4 are all framed homes of comparable size and the price per square- foot reflects this. As displayed, Comparable#6 which is a brick home, although smaller in size, reflects a higher price per square-foot, therefore confirming consistency in the valuation process. • The land is lot priced at$350,000 for this neighborhood,with the two largest lots lying in the stream buffer/flood plain and receiving land adjustments. The usable remaining land is comparable to the neighborhood. • Based on the provided information, no change in value is recommend. • Current Property Record Card • Maps • Photo of Subject Motion of the Board Value Changed as Follows: Change the effective year built to 2005 resulting in a revised value of $1,405,400 Made the motion Barbara Levine Seconded the motion Leon Meyers Voted For All BOER Members Voted Against Property Identification: Property Owner Fares Khalidi Appellant(if different) Property Address 13618 Alex Drive I Parcel ID or Abstract 19885957380 Docusign Envelope ID: 1988044D-EFA2-4BA7-A826-E678FCDE331A Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $703,800 County Opinion $703,800 Time of Hearin 2:13PM Appellant Opinion $656,900 County Representative C le Anderson Board Decision Continue appeal to a later date Evidence submitted by the appellant: • The appellant provided a spreadsheet of recent sales as supporting documentation. The appellant also states that Redfin values the property at$656,900 as of January 1, 2025. Evidence submitted by the county representative: • The subject property is a 2.44-acre tract with two single family residences, located in Hillsborough. The County reviewed the spreadsheet submitted by the appellant. Included in the appellant's spreadsheet are three recent sales from the subject property's neighborhood. These comparable sales can be found under the "neighborhood comparisons" section of the appellant's spreadsheet. The appellant also provided three recently sold comparable sales that were not located in the subject property's neighborhood. These sales can be found in the"other Orange County comparisons" section of the spreadsheet. Two of the three comparable sales, 3334 Oak Knob Court and 3233 St Mary's Road were unqualified sales. The other comparable sale in this section, 3102 Caleb Court, is a one-acre tract with a 1372 square foot house,which is not very comparable to the larger house and lot associated with the subject property. These sales were not considered in the County's review of the subject property. • The County analyzed the appellant's three comparable sales that were in the subject property's neighborhood. For the sake of comparison,the second dwelling on the subject property was not included in this analysis. This analysis shows that the subject property's value per acre of land is in line with that of the comparable sales. The subject property's value per square foot,using only the dwelling on card one of the property record, is also in line with those of the comparable sales. Please note that in the appellant's analysis,the building value of$450,700 includes the assessed values of both single-family dwellings. The livable square footage of the single-family dwelling on card one is 2,036, as noted on the appellant's spreadsheet. The single-family dwelling on card two has 1,116 square feet of livable space. Please also note that the appellant's stated land value of$263,500 was reduced to $238,000 after an informal appeal earlier in 2025. • After analyzing the recent comparable sales,the County recommends no change to the subject property's assessed value of$703,800. • Photo of Subject • GIS Map • Sales Analysis • Current Property Record Card Motion of the Board Continue to a Future Date/Time: Continue appeal to allow the County an opportunity to correct sales analysis data Made the motion Saru Salvi Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Docusign Envelope ID: 1988044D-EFA2-4BA7-A826-E678FCDE331A Property Identification: Property Owner Andrew Sklerov Appellant(if different) Property Address 431 Martin Madden Way Parcel ID or Abstract 19891700667 Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $2,553,100 ounty Opinion $2,553,100 Time of Hearin 2:28PM Appellant Opinion $1,900,000 County Representative Jimmy Milliken Board Decision $2,353,800 Evidence submitted by the appellant: • 475 Martin Madden Way sold for just over$1,700,000 and is on same street as us and 5040 Shakori Trail also in my community is around$2,000,000 listing and double the acres of our property and has been sitting for 90 days and no interest and will ultimately sell for under $1,900,000 for a similar size home and twice the land-the homes are not selling for over $2,000,000 in my neighborhood-furthermore the 600 sq ft on slab you see recently added to our property is just storage and not habitable living space and has no real value for sale -there is no way we could ever sell our home for over$2,000,000 and you can see the only sale in our neighborhood for example and the current listed home that is having trouble selling. Evidence submitted by the county representative: • The subject property is located at 431 Martin Madden Way, was built in 2019, and contains 7,372 square feet. In 2023 a new construction permit was issued for the following:Accessory Building-25'x25' detached wine cave with kitchen&half bath, separate 200 amp meter and installing 14 kw generator. **4/3/2023. This addition is air conditioned and connected to the main house by an open porch. Also in 2023, a permit was issued to finish the unfinished walk- up attic and for adding a half bath. All changes increased the finished living area from 6,050 square feet to the current 7,372 square feet. • I created an analysis to illustrate equity in the neighborhood along with the one sale in 2024. Based on the analysis,the County recommends no change in value. • Analysis • Current Property Record Card • Sale/Comp Map • Photo of Subject Motion of the Board Value Changed as Follows: Add a 10% functional obsolescence on the building resulting in a revised value of$2,353,800 Made the motion Saru Salvi Seconded the motion Barbara Levine Voted For All BOER Members Voted Against ... Docusign Envelope ID: 1988044D-EFA2-4BA7-A826-E678FCDE331A Property Identification: Property Owner Michael Thomas Lee Appellant(if different) Property Address 1415 Copperline Drive I Parcel ID or Abstract 19787061142 Statement of Appeal: Request a reduction in value based on the value of comparable properties. Current Assessed Value $543,300 ounty Opinion $543,300 Time of Hearin 2:51PM Appellant Opinion $509,000 County Representative Roger Gunn Board Decision $507,000 Evidence submitted by the appellant: • Per the appellant's appeal, "My street has quite a few nearly identical 3 bedroom,2.5 bath townhomes built in 1997. Some valuation differences would be expected,but mine is strangely $30-$50k more than several nearly identical townhomes including my next-door neighbor. Further, mine is valued more than$20k compared to several townhomes 200 sq feet larger, and at about the same value as one townhome 400 sq feet larger,which is about half the space on my main floor. Much more detail on the attached letter and Excel spreadsheet. Thank you for considering my appeal!" Evidence submitted by the county representative: • The subject is a 1,682 square foot townhome in the Greenview development with units located on Copperline Drive,Brookgreen Drive, and Greenview Drive. As most of the appellant's position centers around homes across the street in the Brookgreen development, I have included Residential Reports listing information for all townhomes in both Greenview and Brookgreen. I have included a Sales Analysis that includes the limited sales that have occurred in Greenview and Brookgreen in 2023 and 2024. While the sales are limited,the subject's value per square foot is within range of the sales prices per square foot of these sales. Although the appellant centers much of the discussion about equity with the units across the street in Brookgreen, I have provided an Equity Analysis comparing the subject first with all the units in the subject's building(401-415 Copperline Drive), along with other similar units in the Greenview Development. I have also included in this analysis two similar units across the street in the Brookgreen development. As the Equity Analysis illustrates, other than size, differences do exist in such items as fireplaces,presence of garages, and presence/size of basements. Highlighted in green are units considered most comparable to the subject, and as illustrated the subject's assessed value and assessed value per square foot is below each of them. For this reason, the County contends that the subject is valued equitably with homes in its development and does not substantially exceed values of similar homes in the Brookgreen development. • Photo of Subject • Location Map of Subject • Greenview Townhomes report • Brookgreen Townhomes report • Sales Analysis • Equity Analysis • Current Property Record Card Docusign Envelope ID: 1988044D-EFA2-4BA7-A826-E678FCDE331A Motion of the Board Accept County',Proposed Value: Remove the basement&bay window resulting in a revised value of$507,000 Made the motion Leon Meyers Seconded the motion Saru Salvi Voted For All BOER Members ... Voted Against ... Property Identification: Property Owner James A Phillips III Appellant(if different) Property Address 3737 Borland Road I Parcel ID or Abstract 19842957415 Statement of Appeal: Request a reduction in value based an independent appraisal. Current Assessed Value $753,300 ounty Opinion $742,100 Time of Hearin 3:07PM Appellant Opinion $750,000 County Representative Kelly Wells Board Decision $742,100 Evidence submitted by the appellant: • Recent Appraisal- 61%Increase is excessive. Evidence submitted by the county representative: • The subject property is 10.4 acres of land located in Efland with a 2,524 square foot single family home with 3 bedrooms and 2& 1/2 baths built in 1995 and a detached garage with 832 square feet living area with 1 bedroom and 1 bath built in 2006. • There were reductions made in the informal appeal resulting in the current value of$753,500. • Recommendations: *Add deck and patio not on record and correct open porch on back to enclosed porch. *Reduce the grade of the house from A-15 to B+10. *Remove the 10%economic depreciation on the house for proximity to mobile homes. *Increase the land adjustment from -20%to -30%to account for topography, including streams, shape and easement. • These recommendations would result in a reduction in value from$753,500 to $742,100. • Photo of Subject • GIS Map • Sales Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Count 's Proposed Value: $742,100 Made the motion Saru Salvi Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Docusign Envelope ID: 1988044D-EFA2-4BA7-A826-E678FCDE331A Property Identification: Property Owner James A Phillips III Appellant(if different) Property Address Lot 2, Ed Faucette Road Parcel ID or Abstract 19852045616 Statement of Appeal: Request a reduction in value based on the fact that the land does not perc. Current Assessed Value $86,300 ounty Opinion $69,000 Time of Hearin 3:17PM Appellant Opinion $72,480 County Representative Kelly Wells Board Decision $69,000 Evidence submitted by the appellant: • The property does not perc, and nothing has changed with regard to these tracts. They still don't perc, and no further improvements are planned. • Orange County Health Department soil analysis from 10/13/1982 provided. Evidence submitted by the county representative: • The subject property is a 10.01-acre vacant parcel in Efland. The property is already receiving a standard-75%adjustment on the land for the lack of an adequate perc site based on the 1982 analysis. • The County recommends increasing the land adjustment from -75%to -80%for no perc and topography resulting in a reduction in value from$86,300 to$69,000. • GIS Map • Equity Analysis/Sales • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Count 's Proposed Value: $69,000 Made the motion Saru Salvi Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Property Owner James A Phillips III Appellant(if different) Property Address Lot 1, Ed Faucette Road Parcel ID or Abstract 9852056240 Statement of Appeal: Request a reduction in value based on the fact that the land does not perc. Current Assessed Value $91,300 County Opinion $74,000 Time of Hearin 3:24PM Appellant Opinion $78,480 County Representative Kelly Wells Board Decision $74,000 Docusign Envelope ID: 1988044D-EFA2-4BA7-A826-E678FCDE331A Evidence submitted by the appellant: • The property does not perc. • Verbal agreement from an appraiser who indicated that raw land in western Orange County that does not perc goes for up to $6,000 an acre. • Orange County Health Department solid analysis from 10/13/1982 provided. Evidence submitted by the county representative: • The subject property is a 10.01-acre parcel with a storage building in Efland. The property is already receiving a standard-75%adjustment on the land for the lack of an adequate perc site based on the 1982 analysis. • The County recommends increasing the land adjustment from -75%to -80%for no perc and topography resulting in a reduction in value from$91,300 to$74,000. • GIS Map • Plat • Equity Analysis/Sales • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Count 's Proposed Value: $74,000 Made the motion Saru Salvi Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Property Owner IWeaver Street Appellant(if different) Cesar Cortez Property Address Business Personal Parcel ID or Abstract 313129 Property located at 437 Dimmocks Mill Road Statement of Appeal: Request compromise of taxes in the amount of$21,089.53 for listing penalties for the 2016-2021 tax years. Current Assessed Value 1 N/A County Opinion Applied Listing Penalty of $21,089.53 Time of Hearing 3:52PM Appellant Opinion Compromise of taxes for $21,089.53 in listing penalty County Representative Christy Carden Board Decision Grant full compromise of $21,089.53 in listing penalty Evidence submitted by the appellant: • Weaver Street Market is requesting the board to compromise the discovery penalties from an audit that was completed by our vendor TMA. The audit started back in 2021 and due to Docusign Envelope ID: 1988044D-EFA2-4BA7-A826-E678FCDE331A personnel changes within TMA and appeals the audit was finalized in August 2025. Weaver Street has approved the values but is requesting discovery penalties to be waived. • The penalties and interest were incurred due to how complicated the reporting can be,we had to give our attention to pressing unexpected circumstances, and at times financial hardship. This was not due to willful neglect, and we have since taken corrective actions to ensure future compliance, including internal audit of our personal property which we will match with the Orange County reports. We kindly ask the Board to consider our request for abatement based on reasonable cause and good faith efforts to comply. I am committed to fulfilling all obligations and maintaining compliance moving forward. Evidence submitted by the county representative: • Our office uses TMA as a vendor to audit businesses within our county. The purpose of the audits is to ensure businesses are reporting all their assets and pay taxes accordingly. Business are chosen at random for these audits. Weaver Street was pulled in 2021 for an audit. Weaver Street provided all the documents requested by TMA to complete the audit. During the audit process there were multiple issues that have prolonged completion the audit in a timely manner. Weaver Street appealed the original value, and TMA had a change in personnel. This caused the appeal to move to a new auditor for completion. We completed the audit in August 2025. They have approved the values but would like to appeal the penalties associated with the discovered years. • Weaver Street Market typically lists and pays timely. The last incident where they listed late was in 2020 when they had medical emergency within their team that handles reporting. A request to the board in 2020 for removal of late list penalty did get approved at a 50%rate. • Appellant Appeal Letter • Tax Estimation Worksheet • Tax Bills Motion of the Board Other: Compromise the entirety of the $21,089.53 listing penalty Made the motion Saru Salvi Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Property Owner I Weaver Street Appellant(if different) I Cesar Cortez Property Address Business Personal Parcel ID or Abstract 141394 Property located at 101 E. Weaver Street Statement of Appeal: Request compromise of taxes in the amount of$3,927.12 for listing penalties for the 2016-2019 and 2021 tax years. Current Assessed Value N/A County Opinion Applied Listing Penalty of $3,927.12 Docusign Envelope ID: 1988044D-EFA2-4BA7-A826-E678FCDE331A Time of Hearing 3:52PM Appellant Opinion Compromise of taxes for $3,927.12 in listing penalty County Representative Christy Carden Board Decision Grant full compromise of $3,927.12 in listing penalty Evidence submitted by the appellant: • Weaver Street Market is requesting the board to compromise the discovery penalties from an audit that was completed by our vendor TMA. The audit started back in 2021 and due to personnel changes within TMA and appeals the audit was finalized in August 2025. Weaver Street has approved the values but is requesting discovery penalties to be waived. • The penalties and interest were incurred due to how complicated the reporting can be,we had to give our attention to pressing unexpected circumstances, and at times financial hardship. This was not due to willful neglect, and we have since taken corrective actions to ensure future compliance, including internal audit of our personal property which we will match with the Orange County reports. We kindly ask the Board to consider our request for abatement based on reasonable cause and good faith efforts to comply. I am committed to fulfilling all obligations and maintaining compliance moving forward. Evidence submitted by the county representative: • Our office uses TMA as a vendor to audit businesses within our county. The purpose of the audits is to ensure businesses are reporting all their assets and pay taxes accordingly. Business are chosen at random for these audits. Weaver Street was pulled in 2021 for an audit. Weaver Street provided all the documents requested by TMA to complete the audit. During the audit process there were multiple issues that have prolonged completion the audit in a timely manner. Weaver Street appealed the original value, and TMA had a change in personnel. This caused the appeal to move to a new auditor for completion. We completed the audit in August 2025. They have approved the values but would like to appeal the penalties associated with the discovered years. • Weaver Street Market typically lists and pays timely. The last incident where they listed late was in 2020 when they had medical emergency within their team that handles reporting. A request to the board in 2020 for removal of late list penalty did get approved at a 50%rate. • Appellant Appeal Letter • Tax Estimation Worksheet • Tax Bills Motion of the Board Other: Compromise the entirety of the $3,927.12 listing enalt Made the motion Barbara Levine Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: 1 Property Owner I Weaver Street Appellant(if different) Cesar Cortez Docusign Envelope ID: 1988044D-EFA2-4BA7-A826-E678FCDE331A Property Address Business Personal Parcel ID or Abstract 265524 Property located at 716 Market Street Statement of Appeal: Request compromise of taxes in the amount of$23.96 for listing penalties for the 2021 tax year. Current Assessed Value N/A County Opinion Applied Listing Penalty of $23.96 Time of Hearing 3:52PM Appellant Opinion Compromise of taxes for$23.96 in listing penalty County Representative Christy Carden Board Decision Grant full compromise of$23.96 in listing penalty Evidence submitted by the appellant: • Weaver Street Market is requesting the board to compromise the discovery penalties from an audit that was completed by our vendor TMA. The audit started back in 2021 and due to personnel changes within TMA and appeals the audit was finalized in August 2025. Weaver Street has approved the values but is requesting discovery penalties to be waived. • The penalties and interest were incurred due to how complicated the reporting can be,we had to give our attention to pressing unexpected circumstances, and at times financial hardship. This was not due to willful neglect, and we have since taken corrective actions to ensure future compliance, including internal audit of our personal property which we will match with the Orange County reports. We kindly ask the Board to consider our request for abatement based on reasonable cause and good faith efforts to comply. I am committed to fulfilling all obligations and maintaining compliance moving forward. Evidence submitted by the county representative: • Our office uses TMA as a vendor to audit businesses within our county. The purpose of the audits is to ensure businesses are reporting all their assets and pay taxes accordingly. Business are chosen at random for these audits. Weaver Street was pulled in 2021 for an audit. Weaver Street provided all the documents requested by TMA to complete the audit. During the audit process there were multiple issues that have prolonged completion the audit in a timely manner. Weaver Street appealed the original value, and TMA had a change in personnel. This caused the appeal to move to a new auditor for completion.We completed the audit in August 2025. They have approved the values but would like to appeal the penalties associated with the discovered years. • Weaver Street Market typically lists and pays timely. The last incident where they listed late was in 2020 when they had medical emergency within their team that handles reporting. A request to the board in 2020 for removal of late list penalty did get approved at a 50%rate. • Appellant Appeal Letter • Tax Estimation Worksheet • Tax Bills Motion of the Board Other: Compromise the entirety of the $23.96 listing penalty Docusign Envelope ID: 1988044D-EFA2-4BA7-A826-E678FCDE331A Made the motion Barbara Levine Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Adele S.Tatta Trustee Appellant(if different) Property Address 1117 Mt. Carmel Church Parcel ID or Abstract 9787637845 Road Statement of Appeal: Request a reduction in value based on incorrect data on the current property record card and the condition of the home. Current Assessed Value $589,100 ounty Opinion $520,900 Time of Hearin 4:17PM Appellant Opinion $488,068 County Representative Heidi Whetzel Board Decision $520,900 Evidence submitted by the appellant: • Appellant states that the correct square footage of the home should be 2,661 square feet. They contend that the property's condition should be reduced from"average."The interior features drywall and rough cedar. The floors are uneven, causing closet doors to not close properly. All components remain original, including the appliances. In addition,the property has ongoing well and water issues. There is currently no hot water, and the owners must haul water in. Heavy truck traffic on the nearby road causes vibrations that agitate sediment in the well, further contributing to the water problems. Evidence submitted by the county representative: • The subject property is located at 1117 Mount Carmel Church Road in Chapel Hill. A site visit was conducted on August 28,2025, during which the home was remeasured, and an interior inspection completed. The inspection revealed uneven flooring throughout,preventing sliding glass closet doors from closing properly; in some cases,the doors have even shattered when forced shut. The home retains its original appliances and 1976 bathrooms, offers limited storage due to its design, and is undergoing partial renovation,with cedar walls being replaced by drywall. Water quality concerns were also observed, including brown water in the toilet tanks and the absence of a potable water supply. • After review, the County recommends the following changes: ➢ Changing the EYB back to the AYB of 1976 ➢ Changing the grade from B-15 to C+10 ➢ Changing the AA/MSRY to LQ for the landing entry of the home ➢ Changing the roof type from metal to shingle ➢ Adding a 10%adjustment for functional depreciation to account for the water issues and uneven flooring ➢ Removing deck from yard items These changes would result in a revised value from$589,100 to $520,900. The County recommends the revised value of$520,900. • Photo of Subject Docusign Envelope ID: 1988044D-EFA2-4BA7-A826-E678FCDE331A • Current Property Record Card • Proposed Property Record Card • GIS Map Motion of the Board Accept County's Proposed Value: $520,900 Made the motion Saru Salvi Seconded the motion Barbara Levine Voted For All BOER Members ... Voted Against ... ... Chair of the rdbsigned by: Leon Meyers L0Nr7F1.rA.'I(-.rD4FF 11/5/2025 Recording Secre ®�„sig�edyby: Jennifer Rigsbee � �' 11/5/2025