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Home My WebLink About2025_10_02 BOER Minutes Docusign Envelope ID:83F80E7A-C8A7-4286-A6DF-737199F90FC2 MINUTES Orange County Board of Equalization and Review Meeting held on October 2, 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 Real Property Appraisal Manager Roger Gunn Chief Appraiser Kelly Wells Temporary Appraiser Assistant Rob Teachout Appraiser C le Anderson Appraiser Jimmy Milliken Appraiser Scott Zeman Meeting Schedule: No. Time Appellant PIN or Abstract Appeared Appeal Type 1 1:OOPM Evans Estates REI LLC 9837615511 Yes Value-Real 2 1:13PM John V. Dempsey 9874585253 Yes Value-Real 3 1:34PM Evans Estates REI LLC 9861028152 Yes Value-Real 4 1:59PM Carolyn Valahu Trustee 9881603041 Remote Value-Real 5 2:06PM Philip D. Sloane 9789987551 Yes Value-Real 6 2:16PM Teresa Ann Kinder 9837817538 No Value-Real 7 2:34PM Michael T. Bruhns 9857796089 Yes Value-Real 8 3:OOPM Cruz Alejandro Nunez Jimenez 9825383787 Yes Value-Real 9 3:15PM Bonnie A. Layman 9850980368 Yes Value-Real 10 3:40PM Yu Wah Thein 9890160648 Yes Value-Real Time B Meeting called to order 12:59PM Leon Meyers Meeting adjourned 3:47PM Leon Meyers Docusign Envelope ID:83F80E7A-C8A7-4286-A6DF-737199F90FC2 Motion Time By Second To move into recess 2:19PM Leon Meyers Saru Salvi To return to order 2:33PM Leon Meyers Richal Vanhook Property Identification: Property Owner Evans Estates REI LLC Appellant(if different) Tabitha Evans Property Address 100 Harambee Drive Parcel ID or Abstract 19837615511 Statement of Appeal: Request a reduction in value based on the condition of the home and issues with flooding around the back side of the home. Current Assessed Value $231,400 ounty Opinion $228,600 Time of Hearin 1:OOPM Appellant Opinion $153,000 County Representative Scott Zeman Board Decision $224,600 Evidence submitted by the appellant: • This house has not had significant reconstruction/remodeling. The floors are the original build from 2007. There is water damage to the living room floor and dining room floor causing soft spots in the floorboards. The outdoor shed had to be demolished due to wood rot. The upstairs floor panels need remodeling and have small holes. The deck has original wood that it was made with. It has some water damage and needs to have boards replaced. The enclosure on the deck needs ceiling repair due to water damage. The parcel is muddy and all attempts at growing grass has failed creating a muddy red clay terrain around the house. Appliances are still the original appliances bought with the house. Roof is the original. Flooding occurs at the back door and around the deck leaving small stream trenches. Evidence submitted by the county representative: • A county appraiser reviewed the property exterior on 9/19/2025.A deck extension and outdoor porch were discovered to not be on the current property record. • The yard is shaded by surrounding trees, and the limited sunlight creates muddy soil. However, no adjustment should be applied as we do not capture landscaping, and the property is not within a floodplain. • The appellant has been asked to provide interior photographs of the residence if interior condition is to be considered. • The county recommends the following changes to the property record: o -Add 16'x16' deck extension. o -Add 10'x10' outdoor porch. o -Reduce grade of residence from C+10 to C+05. o -Reduce effective year built from 2012 to 2010. With these adjustments,the county recommends a revised value of$228,600. • Photos of Subject • Current Property Record Card • Proposed Property Record Card Docusign Envelope ID:83F80E7A-C8A7-4286-A6DF-737199F90FC2 Motion of the Board Value Changed as Follows: Adjust the effective year built to 2007 resulting in a revised value of $224,600 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner John V. Dempsey Appellant(if different) Property Address 1205 Highland Loop Road I Parcel ID or Abstract 19874585253 Statement of Appeal: Request a reduction in value based on the condition of the home and comparable sales. Current Assessed Value $353,200 County Opinion 1 $324,600 Time of Hearin 1:13PM Appellant Opinion $278,576 County Representative C le Anderson Board Decision $324,600 Evidence submitted by the appellant: • The appellant states that the subject property is on a private, gravel road,that is not maintained by Orange County. The appellant also notes that the neighboring properties are very messy and often occupied by squatters. The appellant says that traffic from Highway 70 can be seen and heard from this property. The appellant also says that the house is very dated. Several comparable properties were provided as supporting evidence. Evidence submitted by the county representative: • The subject property is a single-family dwelling on 1.28 acres, located at 1205 Highland Loop Road, in Hillsborough. The County visited the property for data verification purposes and photos. The appellant submitted two comparable properties as supporting documentation. One of the comparable properties, 2503 NC Highway 86N, is currently on the market as an active listing. As an active listing,this property was not taken into consideration by the County when reviewing this appeal. The second comparable, 1230 Highland Loop Road,was sold back in July of 2020. This comparable was not reviewed by the County because the sale occurred back in 2020, which came before the previous County wide revaluation date of January 1, 2021. • The County performed a sales analysis of recently sold homes with similar quality grades to the subject, all of which are in the subject property's neighborhood.After review,the County recommends applying a-10%Access adjustment to the lot, which is on a privately maintained gravel road. The County also recommends reducing the quality grade of the dwelling from a C+10 to a C+5 and lowering the effective year built from 1998 to 1993. These recommended changes would result in a revised value of$324,600 for the subject property. • Photo of Subject • GIS Map • Sales Analysis • Current Property Record Card • Proposed Property Record Card Docusign Envelope ID:83F80E7A-C8A7-4286-A6DF-737199F90FC2 Motion of the Board Accept Count 's Proposed Value: $324,600 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... ... Property Identification: Property Owner Evans Estates REI LLC Appellant(if different) Tabitha Evans Property Address Lots 3 and A, G and B Parcel ID or Abstract 9861028152 Farm Lane Statement of Appeal: Request a reduction in value based on limitations that diminish the marketability and usability of the property. Current Assessed Value $471,900 ounty Opinion $294,900 Time of Hearin 1:34PM Appellant Opinion $152,400 County Representative Jimmy Milliken Board Decision Continue appeal to a later date Evidence submitted by the appellant: • Inappropriate Comparables Used in Valuation• The proposed value appears to be based on nearby subdivision developments (i.e., Tuscany and South Creek)with completed homes starting at$600,000+. This is not an appropriate comparison for my property,which is raw, undeveloped land. •My property is located in the Rural Buffer Zoning District,while many of the comparables are in the Chapel Hill District,which has different zoning regulations, infrastructure, and desirability factors. •No adjacent or nearby properties (within 1 mile) are similarly situated all are developed with residences or income-producing improvements. Overvaluation Relative to Actual Market Value Based on research of comparable land sales within 1 mile,no similarly sized undeveloped parcels have sold for values supporting the proposed assessment. The significant site preparation costs,regulatory hurdles, and usability restrictions severely diminish the market appeal and potential resale value of the property. • Overhead Powerlines and Easements: • A significant portion of the property is impacted by overhead powerlines, rendering approximately 1.1 acres unusable for building,animal housing, or irrigation due to safety and aesthetic concerns. •Utility easements further restrict land use, requiring me to maintain vegetation and granting utility companies access for installation and maintenance. This property has significant natural and man-made limitations that diminish its marketability and usability: Creek and Floodplain Impacts: •A creek crosses the entrance to the property, creating .8 acres of unusable land per Orange County UDO creek buffer requirements. •Crossing the creek for access requires substantial engineering: two 90-inch metal pipes(7.5 feet each) costing $241,248 to cross the creek and create a private driveway. • The front portion of the property experiences annual flooding and is swampy,further reducing utility. Topographical Challenges: •The back acreage contains rocky terrain that cannot support grass growth and has perc issues in some areas, limiting septic and building feasibility. Docusign Envelope ID:83F80E7A-C8A7-4286-A6DF-737199F90FC2 Evidence submitted by the county representative: • The subject property is 11.9 acres located in NBC 7011 with a base rate of$130,000 in the AC-9 pricing model that was set through the extraction method of two 2024 sales, 1514 Arthur Minnis Road and 124 Zoia Lane. • After reviewing the plat and the submitted information,I recommend increasing the existing --- -20%land adjustment for shape and stream to a-50%to include the topography,power lines and the two 130' stream buffers. This would create a revised value of$294,900. • Sale Map • Plat • GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Continue to a Future Date/Time: Continue to allow the appellant the opportunity to provide information on comparable sales. Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Carolyn Valahu Trustee Appellant(if different) Property Address 108 Oakstone Drive Parcel ID or Abstract 9881603041 Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $679,500 ounty Opinion $649,500 Time of Hearin 1:59PM Appellant Opinion $550,000 County Representative Jimmy Milliken Board Decision $649,500 Evidence submitted by the appellant: • Our home's value was reassessed in 2022,which is in addition to the cyclical 4-year assessment for the county. On average for 27514, the average sale price has gone down by 38%in the last 60 days, averaging at$538,870. Our home is often compared to homes with similar square footage, that have garages, outbuildings and more aesthetic updates,which our home does not have. Comparable properties, from a square footage,bed/bath,renovation and land perspective average around$515,000,with homes needing renovations in the$400's and those very similar to our home's status in the low$500's, capping out at—$600K. I will attach more information on recent comparable sales. Thank you. Evidence submitted by the county representative: • The subject property is located at 108 Oakstone Drive,was built in 1980, contains 2,275 square feet, and is located in NBC 7920.After reviewing the submitted documents I found that com arables 6-10 are from different neighborhoods BCs). Comparable 4 and 5 have Docusign Envelope ID:83F80E7A-C8A7-4286-A6DF-737199F90FC2 incorrect data, 211 Longwood has 3,258 square feet and 106 Ironwood has 3,219 square feet, both 900 square feet more than the subject. Comparable 3 is also larger and has a detached building which increases value but is not part of the main building. 200 Eastwood-7421 5701 Cascade-7922 6 Pine Tree-7302 1205 Blackwood Mt.-7934 107 Black Cherry-7470 -The land is lot valued with size adjustments for larger lots as needed. The plat does show a Duke Power Company R/W, and the County suggests a-10% adjustment for the land. -Bedroom count does not contribute value in the CAMA system. -Bonus rooms are considered finished living area square footage. -Bathroom count and garages are value drivers and renovations are captured in the effective year built estimate. • 1 created an analysis that included comparables 1 and 2,which also sold in 2023 and 2024. • 1 also added properties from the NBC 7778 of similar size and construction. • Based on all information the County suggests a new value of$649,500. • Analysis • Current Property Record Card • Proposed Property Record Card • Photo of Subject Motion of the Board Accept Count 's Proposed Value: $649,500 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: Property Owner Philip D. Sloane Appellant(if different) Property Address 2001 S. Lakeshore Drive Parcel ID or Abstract 19789987551 Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $2,540,700 ounty Opinion $206,500 Time of Hearin 2:06PM Appellant Opinion $2,050,000 County Representative Jimmy Milliken Board Decision Continue appeal to a later date Evidence submitted by the appellant: • We appeal the county's estimated value of our home. The assessed value of the property in 2021 was $1,392,700.NO improvements,but a new appraisal of 82.4%increase,when the county averaged 52%. Based on a comparison of sales we request a new valuation. Evidence submitted by the county representative: Docusign Envelope ID:83F80E7A-C8A7-4286-A6DF-737199F90FC2 • The subject property is located at 2001 S. Lakeshore Drive,was built in 1974, and contains 2,471 square-feet. • After reviewing the submitted documentation,the County suggests the following adjustments: adjusting the land-20%for a storm drainage easement and topography and adjusting the grade from A+10 to A-15 to align the property with the comparables that were submitted. • The proposed adjustments would create a revised assessed value of$2,066,500. • Plat • Current Property Record Card • Proposed Property Record Card • Map • Photo of Subject Motion of the Board Continue to a Future Date/Time: Continue to allow the appellant the opportunity to have the effective date on an independent appraisal corrected Made the motion Leon Meyers Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Teresa Ann Kinder Appellant(if different) Property Address 4101 Stones Way I Parcel ID or Abstract 19837817538 Statement of Appeal: Request a reduction in value based on an independent appraisal. Current Assessed Value $287,500 ounty Opinion $212,200 Time of Hearin 2:16PM Appellant Opinion $219,692 County Representative Roger Gunn Board Decision $212,200 Evidence submitted by the appellant: • The appellant is requesting a reduction in value due to a March 2025 appraisal with an indicated value from the Cost Approach of$219,692, an indicated value from the Sales Comparison Approach of$212,000 and a reconciled value of$212,000. Evidence submitted by the county representative: • The subject is a 1,344 square foot manufactured home constructed in 1995 and exhibits extensive renovation from recent years. The home sold previously in October 2021 for $187,500 before its most recent sale in April 2025. The home was listed for sale on January 1, 2025 for$225,000. • Upon site inspection and review of the subject property, the following changes are recommended: • Apply a-10%easement adjustment to the land due to a shared private drive that runs through the site. Docusign Envelope ID:83F80E7A-C8A7-4286-A6DF-737199F90FC2 • Remove a storage building from the property record. • Change the grade for the residence from A to C+10. • The recommended changes would reduce the current valuation to$212,200. • Photograph of Subject • Location Map of Subject • Plat of Subject Property • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Count 's Proposed Value: $212,200 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Michael T. Bruhns Appellant(if different) Property Address 600 Hamecon Place I Parcel ID or Abstract 19857796089 Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $941,300 ounty Opinion $941,300 Time of Hearin 2:34PM Appellant Opinion $600,000 County Representative C le Anderson Board Decision $800,300 Evidence submitted by the appellant: • The appellant provided three recent comparable sales in the subject property's neighborhood as supporting documentation. Unlike the subject property,which is a waterfront lot,none of the comparable sales in the appellant's analysis are waterfront lots. Evidence submitted by the county representative: • The subject property is a 0.97-acre waterfront lot with a single family residence, located at 600 Hamecon Place in Cedar Grove. The County reviewed the three comparable sales that were provided by the appellant as supporting documentation. All were in the subject property's neighborhood and have the same base rate of$95,00 using AC-9 pricing,yet none of these comparable sales were waterfront lots. Waterfront lots in this neighborhood are superior to non-waterfront lots. For this reason,the waterfront lots in this neighborhood receive+200% adjustments to the land. • The County reviewed the only two comparable sales from the subject property's neighborhood that were waterfront lots. This analysis shows that the subject property's land value is equitable with the land values of these two comparable sales, despite the fact that they sold early-to-mid 2022. Comparable sale#1 has a much lower price per square foot than the subject property because the subject's quality of construction is superior. Comparable sale #2 has a quality grade of B+10, compared to an A-10 for the subject,yet has a higher value/square foot because it's much smaller. After review,the County contends that the a ellant's supporting comparable Docusign Envelope ID:83F80E7A-C8A7-4286-A6DF-737199F90FC2 sales do not support a change in value, as none of these lots are waterfront. The County recommends no change in value to the subject property's value of$941,300. • GIS Map • MLS Photos of Subject • Sales Analysis • MLS Photo of Sales Comp One • GIS Aerial of Sales Comp One • MLS Photo of Sales Comp Two • GIS Aerial Photo of Sales Comp Two • Current Property Record Card Motion of the Board Accept County's Proposed Value: Reduce waterfront lot to+100%land adjustment resulting in a revised value of$800,300 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Property Owner Cruz Alejandro Nunez Appellant(if different) Jimenez Property Address 1306 Travelers Court Parcel ID or Abstract 9825383787 Statement of Appeal: Request a reduction in value based on the recent purchase price. Current Assessed Value $437,400 ounty Opinion $409,000 Time of Hearin 3:OOPM Appellant Opinion $409,000 County Representative Roger Gunn Board Decision $407,100 Evidence submitted by the appellant: • The appellant is requesting a reduction in value based upon his January 2025 purchase price of $409,000 and a December 2024 fee appraisal indicating a valuation of$419,000. • Per the appellant's appeal: "Our home is the Gavin model. The only other Gavin model in our community, 802 Journey Lane, was sold for$399,000 on Feb 21,2024. Our home has 3 beds and 3 baths. 314 Travelers Ct also has 3 beds and 3 baths. It was sold for$415,000 on Dec 10, 2024. Our home was sold on Jan 13, 2025. The closest purchase to ours is from 821 Rolling Wheel on Dec 30,2024 for$393,500. House was appraised for$419,000 on Dec 18, 2024. Purchased Jan 13,2025 for$409,000." Evidence submitted by the county representative: • The subject is a 2,236 square foot residence in the Stagecoach Corner neighborhood(NBC 3018)in Mebane. The appellant states that the subject contains three baths whereas the County has the home listed as having 2.5 baths as does the local MLS and the "as is" appraisal furnished by the appellant. Docusign Envelope ID:83F80E7A-C8A7-4286-A6DF-737199F90FC2 • The County has provided a combined Sales and Equity Analysis in which the most recent and similar sized homes to the subject were analyzed. The February 2024 sale of the same model at 802 Journey Lane was also included for reference. • Based on these sales, it does appear sales prices were beginning to decline in the latter part of the year. As a result of the analysis and the appellant's evidence,the following adjustments are recommended: correct the bath count of the subject from 2.5 baths to 3 full baths and apply a .90 construction modifier to the building. • These recommended adjustments would lead to a revised value of$409,000 for the subject property. • Photograph of Subject • Location Map of Subject • Current Property Record Card • NBC 3018 Sales (2023-2024) • Sales and Equity Analysis • Proposed Property Record Card Motion of the Board Accept County's Proposed Value: Apply a.90 construction modifier to the building resulting in a revised value of$407,100 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: Property Owner I Bonnie A Layman Appellant(if different) Property Address 3.88 acres on Dairyland Parcel ID or Abstract 9850980368 Road Statement of Appeal: Request a reduction in value based on an independent appraisal. Current Assessed Value $363,000 County Opinion $363,000 Time of Hearin 3:15PM Appellant Opinion $300,000 County Representative Kelly Wells Board Decision $300,000 Evidence submitted by the appellant: • Appraisal, done by local appraiser as of l/l/25,is for$300,000 and represents an 86% INCREASE over the prior Orange County Valuation of$161,600. The $363,000 proposed valuation is a 125%INCREASE over the prior valuation i.e.,more than double the prior valuation. We request utilization of the Appraiser's valuation of$300,000. Evidence submitted by the county representative: • The subject property is 3.88 acres of vacant land on Dairyland Road in Hillsborough. • Based on land sales in the area of similar lots,The County recommends no change in value. Docusign Envelope ID:83F80E7A-C8A7-4286-A6DF-737199F90FC2 • GIS Map • Sales and Equity Analysis • Current Property Record Card Motion of the Board Accept A ellant's Proposed Value: $300,000 Made the motion Leon Meyers Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Yu Wah Thein Appellant(if different) Property Address 402 Blackwell Drive Parcel ID or Abstract 19890160648 Statement of Appeal: Request a reduction in value based on the recent purchase price. Current Assessed Value $249,000 ounty Opinion $249,000 Time of Hearin 3:40PM Appellant Opinion $247,000 County Representative Roger Gunn Board Decision $247,000 Evidence submitted by the appellant: • The appellant is requesting a reduction in value due to purchasing the home in November 2024 for$247,000. Evidence submitted by the county representative: • The subject is a 1,727 square foot townhome with construction started in 2023 and sold in November 2024 by Habitat for Humanity of Orange County for$247,000. While the unit is subject to affordability restrictions for future buyers,the indicated value of$249,000 from application of the Orange County Schedule of Values indicates a sales ratio of 1.01,which is well within NCDOR and IAAO guidelines for sales ratios in a revaluation year. As a result, no change in value is supported. • Photographs of Subject(2) • Location Map of Subject • Current Property Record Card Motion of the Board Accept A ellant's Proposed Value: $247,000 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Docusign Envelope ID:83F80E7A-C8A7-4286-A6DF-737199F90FC2 Chair of the 644Signed by: Leon Meyers 11/6/2025 Recording Secre �yocuSigned by: Jennifer Ri sbee 11/6/2025