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HomeMy WebLinkAbout2025_10_14 BOER Minutes Docusign Envelope ID:40462423-CB48-41E6-989B-17C70C3813D3 MINUTES Orange County Board of Equalization and Review Meeting held on October 14, 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 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 Staff Attorney Martha Bordogna Meeting Schedule: No. Time Appellant PIN or Abstract Appeared Appeal Type 1 1:OOPM Sean M. Murphy 9778807400 Yes Value-Real 2 1:29PM Sandra Clinton 9873257628 Yes Value-Real 3 1:59PM Patricia Dolores Sutton 9873255499 Yes Value-Real 4 2:04PM Susan Kramli 9873257608 Yes Value-Real 5 2:15PM Michelle Porchia 9873257468 Yes Value-Real 6 2:21PM Chelsea Marie Pavalonis 9825656213 Yes Value-Real 7 2:52PM Frances L. Richmond 9890582453 Yes Value-Real 8 3:26PM Victoria L. Shields 9799447715.016 Yes Value-Real 9 3:37PM Hugh D. Proctor III 9890605507.136 No Value-Real 10 3:48PM Matthew McDonald 9891027982 No Value-Real Time B Meeting called to order 1:OOPM Leon Meyers Meeting adjourned 3:52PM Leon Meyers Docusign Envelope ID:40462423-CB48-41E6-989B-17C70C3813D3 Motion Time By Second To move into recess 2:47PM Leon Meyers Saru Salvi To return to order 2:51PM Leon Meyers Richal Vanhook Related meeting notes: • The Tax Office completed a review authorized by the Board on all Habitat for Humanity properties in Orange County. The County recommends reducing the value of the residence and land by 25%on all Habitat for Humanity properties in Orange County subject to the 99 Year Affordability Restriction put in place by Habitat for Humanity of Orange County. Property Identification: Property Owner Sean M. Murphy Appellant(if different) Property Address 412 Westbury Drive I Parcel ID or Abstract 19778807400 Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $1,454,100 ounty Opinion $1,385,700 Time of Hearin 1:00PM Appellant Opinion $1,150,000 County Representative Jimmy Milliken Board Decision $1,385,700 Evidence submitted by the appellant: • It appears the valuation may have only been set based on one sale on my street in the last 2 years (2023-2024). In addition to my street there are nearby streets with additional sales that are relevant to the revaluation. They are included in the attached analysis. Evidence submitted by the county representative: • Subject property is located at 412 Westbury Drive in neighborhood 7728 and is a frame siding house built in 2006 with 4,739 square feet. • After reviewing the submitted documentation and the Comper report, I created an analysis to illustrate sales and equity. The analysis breaks down the land,home and special feature/yard items (pool, shed, etc.). • In the analysis, Comp#2 is a frame siding home and Comp#1, #3, and#4 are masonry homes. The subject has yard items that add to the value that the comparables do not have. See analysis where the one sale is approximately 3,000 square feet larger and the remaining comparables of similar size, range from $257 per square foot to$302 per square foot, and that is without yard items adding additional value. • The County suggest changing the primary exterior wall from masonry to frame to create a revised value of$1,385,700. • Analysis • Current Property Record Card • Proposed Property Record Card • Maps • Photo of Subject Docusign Envelope ID:40462423-CB48-41E6-989B-17C70C3813D3 Motion of the Board Accept Count 's Proposed Value: $1,385,700 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For Voted Against Leon Meyers Property Identification: 1 Property Owner I Sandra Clinton Appellant(if different) Property Address 123 Horton Road Parcel ID or Abstract 9873257628 Statement of Appeal: Request a reduction in value based on the buying/selling restrictions placed on the property by Habitat for Humanity. Current Assessed Value $248,100 ounty Opinion $186,100 Time of Hearin 1:29PM Appellant Opinion $186,226 County Representative Kelly Wells Board Decision $186,100 Evidence submitted by the appellant: • Based on the legally mandated affordability calculations tied to its(the property's) specific covenants, we believe a more accurate and fair assessed value would be $186,226.97. • Laine Hindley Staton, Habitat for Humanity of Orange County presented evidence on behalf of the appellant. Evidence submitted by the county representative: • The subject property is a 792 square foot,one story townhome developed and built in 2018 by Habitat for Humanity of Orange County in the Waterstone Community. • Based on the restrictions put in place by Habitat to buy and sell the property, The County recommends reducing the value of the residence and land by 25%resulting in a revised total value from $248,100 to $186,100. • Photo of subject • GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Count 's Proposed Value: $186,100 Made the motion Saru Salvi Seconded the motion Leon Meyers Voted For All BOER Members Voted Against Docusign Envelope ID:40462423-CB48-41E6-989B-17C70C3813D3 Property Identification: Property Owner Patricia Dolores Sutton Appellant(if different) Property Address 1105 Skip Rook Road Parcel ID or Abstract 19873255499 Statement of Appeal: Request a reduction in value based on the buying/selling restrictions placed on the property by Habitat for Humanity. Current Assessed Value $238,700 ounty Opinion 1 $179,100 Time of Hearin 1:59PM Appellant Opinion $201,031 County Representative Kelly Wells Board Decision $179,100 Evidence submitted by the appellant: • Based on the legally mandated affordability calculations tied to its(the property's) specific covenants, we believe a more accurate and fair assessed value would be $201,031.64. • Laine Hindley Staton, Habitat for Humanity of Orange County presented evidence on behalf of the appellant. Evidence submitted by the county representative: • The subject property is a 720 square foot, one story townhome developed and built in 2020 by Habitat for Humanity of Orange County in the Waterstone Community. • Based on the restrictions put in place by Habitat to buy and sell the property, The County recommends reducing the value of the residence and land by 25%resulting in a revised total value from$238,700 to $179,100. • Photo of subject • GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Count 's Proposed Value: $179,100 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: Property Owner Susan Kramli Appellant(if different) Property Address 119 Horton Road Parcel ID or Abstract 9873257608 Statement of Appeal: Request a reduction in value based on the buying/selling restrictions placed on the property by Habitat for Humanity. Current Assessed Value $197,100 County Opinion $147,800 Time of Hearing 2:04PM Appellant Opinion $160,000 Docusign Envelope ID:40462423-CB48-41E6-989B-17C70C3813D3 County Representative I Kelly Wells Board Decision $147,800 Evidence submitted by the appellant: • Habitat restrictions during the selling/buying process. • Equity: Price per square foot of other townhomes. • Laine Hindley Staton, Habitat for Humanity of Orange County presented evidence on behalf of the appellant. Evidence submitted by the county representative: • The subject property is a 576 square foot,one story townhome developed and built in 2018 by Habitat for Humanity of Orange County in the Waterstone Community. • Based on the restrictions put in place by Habitat to buy and sell the property, The County recommends reducing the value of the residence and land by 25%resulting in a revised total value from$197,100 to $147,800. • Photo of subject • GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Count 's Proposed Value: $147,800 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: I Property Owner Michelle Porchia Appellant(if different) Property Address 131 Skip Rook Road Parcel ID or Abstract 9873257468 Statement of Appeal: Request a reduction in value based on the buying/selling restrictions placed on the property by Habitat for Humanity. Current Assessed Value $249,400 ounty Opinion $187,100 Time of Hearin 2:15PM Appellant Opinion $170,000 County Representative Kelly Wells Board Decision $187,100 Evidence submitted by the appellant: • Habitat restrictions during the selling/buying process. • Comparable sales: Home sold on or around Jan 1,2025. • Equity: Price per square foot. • Laine Hindley Staton, Habitat for Humanity of Orange County presented evidence on behalf of the appellant. Docusign Envelope ID:40462423-CB48-41E6-989B-17C70C3813D3 Evidence submitted by the county representative: • The subject property is a 792 square foot,one story townhome developed and built in 2019 by Habitat for Humanity of Orange County in the Waterstone Community. • Based on the restrictions put in place by Habitat to buy and sell the property, The County recommends reducing the value of the residence and land by 25%resulting in a revised total value from$249,400 to $187,100. • Photo of subject • GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Count 's Proposed Value: $187,100 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: Property Owner Chelsea Marie Pavalonis Appellant(if different) Property Address 201 Pink Dogwood Lane Parcel ID or Abstract 19825656213 Statement of Appeal: Request a reduction in value based on comparable sales and the condition of the home. Current Assessed Value $432,100 ounty Opinion $432,100 Time of Hearin 2:21PM Appellant Opinion $305,560 County Representative C le Anderson Board Decision $424,800 Evidence submitted by the appellant: • The appellant submitted a comparable sale from early 2025 and provided several active or pending listings as supporting evidence with this appeal. The appellant also submitted two 2024 sales. The appellant states that the home has several issues relating to condition and provided photos as supporting evidence. • The appellant also submitted several color photos as supporting evidence with their 2025 informal appeal. These photos were saved and uploaded to this formal appeal. Evidence submitted by the county representative: • The subject property is a 0.18-acre tract improved with a 2,760-square-foot single-family residence located in the Ashbury Subdivision in Mebane. The appellant submitted several comparable sales, as well as active and pending listings, as supporting evidence. However, most of the submitted sales occurred in 2025 and were not considered by the County, as they took place after the reappraisal date of January 1,2025. The appellant also included 1203 Montreux Drive as a comparable sale; although this transaction occurred in 2024,the property is located outside the subject neighborhood in Alamance County and was therefore not reviewed by the County. Docusign Envelope ID:40462423-CB48-41E6-989B-17C70C3813D3 • The County conducted a sales analysis of 2024 transactions within the subject neighborhood. Most comparable sales were slightly smaller in size than the subject, resulting in higher average price-per-square-foot figures for those properties. The County also reviewed photos provided by the appellant showing concerns about the dwelling's condition. The subject dwelling's effective year built already matches its actual year built,which accounts for the normal wear and tear expected in a home approaching fifteen years of age. Additionally, no cost-to-cure or repair estimates were provided with the appeal. After analysis,the County recommends no change to the current assessed value of$432,100. • GIS Map • Sales Analysis • Current Property Record Card • Appellant's Color Photos/Info from Informal Appeal Motion of the Board Value Changed as Follows: $424,800 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Property Owner Frances L. Richmond Appellant(if different) Property Address 4718 Timberly Drive Parcel ID or Abstract 9890582453 Statement of Appeal: Request a reduction in value based on the condition of the home. Current Assessed Value $1,020,100 ounty Opinion $940,900 Time of Hearin 2:52PM Appellant Opinion $686,400 County Representative Jimmy Milliken Board Decision $877,000 Evidence submitted by the appellant: • Appealing based on condition. House not updated like sales comps,delayed repairs for well and septic. The house needs repairs and updating to look like comps. Evidence submitted by the county representative: • The subject property is located at 4718 Timberly Drive,was built in 1974, and contains 2,752 square feet. • After reviewing the appeal information and conducting a site visit. I created an analysis where I adjusted the grade from B to B-10 to align with similar homes. I also adjusted the effective year built from 1995 to 1974 to match the actual year built because of the lack of upgrades and because of the condition of the property,which is average for its age. • With the proposed adjustments, a revised value of$940,900 is recommended. • Analysis • Map • Current Property Record Card Docusign Envelope ID:40462423-CB48-41E6-989B-17C70C3813D3 • Proposed Property Record Card • Photos of Subject Motion of the Board Value Changed as Follows: $877,000 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Victoria L. Shields Appellant(if different) Property Address 20 Banbury Lane Parcel ID or Abstract 9799447715.016 Statement of Appeal: Request a reduction in value based on the condition of the home and comparable sales. Current Assessed Value $268,200 ounty Opinion $268,200 Time of Hearin 3:26PM Appellant Opinion $245,000 County Representative C le Anderson Board Decision $268,200 Evidence submitted by the appellant: • The appellant states that condition issues are one reason for this appeal. The appellant states that the unit is dated, with an old roof, and has foundation and plumbing issues. The appellant also states that these units have flooding issues. • The appellant submitted 22 Banbury Lane as a comparable sale and provided the MLS data from this sale. The appellant submitted 4, 14 and 19 Banbury Lane as equity comparable properties. The appellant states that similar condos from different neighborhoods have sold,or are currently for sale, for lower prices compared to the subject property. Evidence submitted by the county representative: • The subject property is a two-story condominium with 1,652 square feet, located at 16 Banbury Lane, in Chapel Hill. The appellant states that condition issues are one reason for this appeal. The appellant states that the unit is dated,with an old roof, and also has foundation and plumbing issues. The appellant also states that these units have flooding issues. However, no photos or cost to cure estimates were provided to support these claims. The appellant mentions one comparable sale, 22 Banbury Lane,which sold in 2023 at"very close to my assessed value," with extensive renovations. The County reviewed this sale as part of its sales analysis. This property sold for$301,000,which was much higher than what the subject property is assessed for($268,200), and has an effective year built of 2015, compared to 1995 for the subject. The higher effective year built for this comparable sale accounts for the renovations to this property. The County performed a sales analysis of the three recent comparable sales in the subject's neighborhood. The County also performed an equity analysis using the comparable properties provided by the appellant. After review,the County recommends no change to the subject property's assessment of$268,200. • GIS Ma Docusign Envelope ID:40462423-CB48-41E6-989B-17C70C3813D3 • Sales Analysis • Equity Analysis • Current Property Record Card Motion of the Board Accept Count 's Proposed Value: $268,200 No Change in Value Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Hugh D. Proctor III Appellant(if different) Property Address 1214 Arborgate Circle Parcel ID or Abstract 9890605507.136 Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $370,200 ounty Opinion $352,500 Time of Hearin 3:37PM Appellant Opinion $340,000 County Representative C le Anderson Board Decision $352,500 Evidence submitted by the appellant: • The appellant listed five comparable sales in the subject property's neighborhood as supporting evidence with this appeal. Evidence submitted by the county representative: • The subject property is a 1,371 square foot condo,with a garage, located at 1214 Arborgate Circle, in the Providence Glen Condominium project,in Chapel Hill. The appellant listed five comparable sales in the subject property's neighborhood as supporting evidence with this appeal. One comparable sale, 1414 Arborgate Circle,was unqualified as an investor sale in October of 2024,while two of the five occurred after the reappraisal date of January 1, 2025. The County analyzed the two remaining sales,which were both qualified sales that sold in 2024. The County also analyzed several other recent comparable sales in the subject's condominium complex, all of which were similar in square footage to the subject property. After review, the County recommends applying a 0.95%construction modifier to the residence. This recommended change would reduce the subject property's assessment to $352,500,bringing the assessment in line with the comparable sales submitted by the appellant. The subject property's lower price per square foot in the County's analysis, which is comprised of similar sized units, account for the subject having fewer upgrades, as its effective year built is set to the actual year built of 2005. The County recommends a revised assessment of$352,500 for the subject property. • GIS Map • Sales Analysis • Sales Analysis of Appellant's Comparable Sales • Current Property Record Card • Proposed Property Record Card Docusign Envelope ID:40462423-CB48-41E6-989B-17C70C3813D3 Motion of the Board Accept Count 's Proposed Value: $352,500 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Matthew McDonald Appellant(if different) Property Address 6319 Mimosa Drive I Parcel ID or Abstract 19891027982 Statement of Appeal: Request a reduction in value based on the purchase price of the property. Current Assessed Value $1,443,500 ounty Opinion $1,445,300 Time of Hearin 3:48PM Appellant Opinion $1,200,000 County Representative Jimmy Milliken Board Decision $1,445,300 Evidence submitted by the appellant: • We bought this home in January 2024. It is not possible that its appraised market value increased by 20%in the ensuing year. If Orange County believes that I will sell the county my house for$1,443,500 with no contingencies and no delay immediately. Evidence submitted by the county representative: • The subject property is located at 6319 Mimosa Drive,was built in 1992, and contains 3,884 square feet of living area according to County records.The property was purchased in 2024 for $1,200,000 and the appellants are appealing the assessed value of$1,443,500. The appellants had a kitchen and 3.5 baths renovated, removed the pool and enlarged the deck after the purchase. • After reviewing the property record card and the sales listing I found the square footage appears to be incorrect. The sale listed the property to be 3,877 with a 700 square foot area above the garage that is not included in the living area,per sales listing,and the sketch in the listing confirms this. The County includes this area as living area square footage, per Schedule of Values and must be assessed. After correcting the sketch, the new living area will be 4,408 square feet and will further increase the current value. • 1 reviewed the subject's plat to find a public a ride-a-away easement and adjusted the land an additional-10%to total-20%for the land adjustments. After adjusting the house and the land, the County suggests a revised value of$1,445,300. • 1 created an analysis of sales within the neighborhood(7408),which illustrate the subject property has been assessed fair and equitably with other neighborhood homes. • Analysis • Current Property record Card • Sale Listing • Building Listing Sketch • Plat • Proposed Property Record Card Docusign Envelope ID:40462423-CB48-41 E6-98913-17C70C3813D3 • Map • Photo of Subject Motion of the Board Accept County's Proposed Value: $1,445,300 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members ... Voted Against ... ... Chair of the vd;signed by: Leon Meyers 11/6/2025 Recording Secre $;„signed by: Jennifer Rigsbee ��' ��S�t't' Esz� 11/6/2025