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HomeMy WebLinkAbout2025_10_28 BOER Minutes Docusign Envelope ID:6E3F16AO-BC7B-4F9D-B4E9-B4OC6D98AOA9 MINUTES Orange County Board of Equalization and Review Meeting held on October 28, 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: Office Assistant Jennifer Rigsbee Deputy Tax Assessor Chad Phillips Chief Appraiser Kelly Wells Temporary Appraiser Assistant Rob Teachout Appraiser C le Anderson Appraiser Louise Benson-Lochner Appraiser Bill Hiltbold Appraiser Jimmy Milliken Appraiser Heidi Whetzel Meeting Schedule: No. Time Appellant PIN or Abstract Appeared Appeal Type 1 1:03PM Claire W. Bridgwater 9788902673 Yes Value-Real 2 1:17PM Johnny C. Carter Jr. 9885767209 No Value-Real 3 1:23PM Kenneth C. Barnett 9788911357 No Value-Real 4 1:30PM Christopher Ford 9880808307 No Value-Real 5 1:45PM John Michaelson 9798557144 Yes Value-Real 6 2:02PM Sriv Navaratnam Trustee 9799056948 Yes Value-Real 7 2:16PM Carol A. Childers 9853652389 Yes Value-Real 8 2:34PM Erich Lieth 9767078062 Yes Value-Real 9 2:43PM Todd E.Jones 9864140152 No Value-Real 10 3:10PM James A. Carnahan 9778585992 Yes Value-Real 11 3:29PM Garrison Tyler Reid 9789598734 Yes Value-Real 12 4:02PM Debashis Aikat 9870502085 Yes Value-Real 13 4:35PM Woods Brothers Inc. 9873554336 Yes Value-Real Docusign Envelope ID:6E3F16AO-BC7B-4F9D-B4E9-B4OC6D98AOA9 Time B Meeting called to order 1:03PM Leon Meyers Meeting adjourned 4:43PM Leon Meyers Motion Time By Second To move into recess 2:50PM Leon Meyers Saru Salvi To return to order 3:09PM Leon Meyers Richal Vanhook Property Identification: Property Owner Claire W. Bridgwater Appellant(if different) Property Address F912 Kings Mill Road Parcel ID or Abstract 19788902673 Statement of Appeal: Request a reduction in value based on the value of neighboring properties. Current Assessed Value $636,700 ounty Opinion 1 $688,100 Time of Hearin 1:03PM Appellant Opinion $442,000 County Representative Jimmy Milliken Board Decision $688,100 Evidence submitted by the appellant: • 912 Kings Mill Rd Lot Value in 2025 is OVER-ESTIMATED relative to rest of Kings Mill Rd and even so, TOCH does not provide proper utility service to this house. Evidence submitted by the county representative: • Property Review Summary—912 Kings Mill Road(NBC 7568) • The subject property is located in NBC 7568 at 912 Kings Mill Road. It was constructed in 1958 and contains approximately 1,998 square feet of living area,with an effective year built of 1968. The land is valued on a lot-price basis,using vacant land sales and the extraction method to determine site value. • The property was listed for sale in 2021 but was ultimately withdrawn. The listing described the home as a`Beautiful mid-century modern ranch with lower level! Open, flowing rooms and beautiful sight lines to the woods beyond. Walls of windows bring the outdoors in. Updated kitchen with granite countertops, stainless appliances, and birch cabinetry. New hall bath with subway-tiled shower, new cabinets and counters, fresh interior paint, and hardwood floors throughout the main living areas and bedrooms. Exterior spaces include a large deck with bench seating and a fire-pit gathering area connected by gravel pathways. Lower-level in- law suite or apartment with kitchenette." • The property is served by a non-conventional septic system, which requires increased maintenance and may have a modest impact on marketability. • An analysis was conducted to review both land and improvement values. After consideration of the available documentation and data,the County recommends an adjustment to account for the ongoing septic maintenance requirements and their influence on market appeal. • By incorporating the verified finished lower-level square footage, the total living area increases to 2,782 square feet(from 1,998). The effective year built is adjusted to 1988(from 1968), and an E-05 septic adjustment is applied to reflect its impact on marketability. Docusign Envelope ID:6E3F16AO-BC7B-4F9D-B4E9-B4OC6D98AOA9 • These modifications result in a revised total property value of$688,100. • Analysis • Current Property Record Card • Proposed Property Record Card • Maps • Aerial Photo • Photo of Subject Motion of the Board Accept Count 's Proposed Value: $688,100 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Johnny C. Carter Jr. Appellant(if different) Property Address 3315 St. Marys Road I Parcel ID or Abstract 19885767209 Statement of Appeal: Request a reduction in value based on the condition of the home, issues with the soil and the fact that 4 acres does not perc. Current Assessed Value $332,700 ounty Opinion 1 $306,100 Time of Hearin 1:17PM Appellant Opinion $250,000 County Representative Heidi Whetzel Board Decision $306,100 Evidence submitted by the appellant: • Needed repairs include complete removal of the existing siding,installation of new sheathing, house wrap, and vinyl siding. Existing copper plumbing must be replaced. The property's soil consists of densely packed clay with large quartz rocks,requiring a pickaxe or auger for excavation. There is also an old creek bed that runs down the right side Appellant also states that 4 acres will not perc for these reasons. Evidence submitted by the county representative: • The subject property is located at 3315 Saint Marys Road in Hillsborough. A site visit was conducted on 9-2-2025. Upon review, it was determined that the home requires replacement of the existing siding and installation of new sheathing,house wrap, and vinyl siding.At the time of the visit, the appellant stated that approximately four acres does not perc.No recent perc test was provided. I reached out to Environmental Health, and they located a document from the 1980s. However, due to its age, it cannot be used. The appellant was advised to obtain a new perc test and may appeal the value next year once updated documentation is available. The front deck was remeasured to confirm dimensions; it was previously listed as 8X4 and is now correctly measured as 16 x 4. • After review, the County recommends the following changes: Changing the effective year built of 1986 to match the actual year built of 1981. Adding a 20%adjustment for functional depreciation to account for the condition of the siding. Docusign Envelope ID:6E3F16AO-BC7B-4F9D-B4E9-B4OC6D98AOA9 Correcting the measurements of the deck. • These changes would result in a revised value from$332,700 to $306,100. • Photo of Subject • Current Property Record Card • Proposed Property Record Card • GIS Map Motion of the Board Accept Count 's Proposed Value: $306,100 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Kenneth C. Barnett Appellant(if different) Property Address 915 Coker Drive Parcel ID or Abstract � 9788911357 Statement of Appeal: Request a reduction in value based on a comparable sale. Current Assessed Value $638,000 ounty Opinion $598,500 Time of Hearin 1:23PM Appellant Opinion $500,000 County Representative Heidi Whetzel Board Decision $598,500 Evidence submitted by the appellant: • 903 Coker Drive sold for$545,000 and the subject property has not been updated. Evidence submitted by the county representative: • The subject property is located at 915 Coker Drive in Chapel Hill. A site visit was conducted on October 23,2025. The exterior of the dwelling appeared to be in average condition,with an actual year built of 1968 and an effective year built of 1980. The interior could not be inspected, as there was no response at the door; however, a hang tag was left on site. Based on a review of neighborhood sales and construction grades, the subject dwelling is of inferior construction quality compared to the B-10 graded homes included in the analysis. The subject property is more consistent with the C+10 homes in terms of overall quality and appeal. • After review, the County recommends the following changes: • Changing the grade from a B-10 to C+10. • Correcting the story height from 1 story to 1.25 story. • Relabeling the finished attic area(ATTF) on the sketch to US 15 to accurately reflect the upper- level finished space. • These adjustments result in a revised value from$638,000 to$598,500. • Photo of Subject • Current Property Record Card • Proposed Property Record Card 0 Comp photos listed in the analysis Docusign Envelope ID:6E3F16AO-BC7B-4F9D-B4E9-B4OC6D98AOA9 • Sales analysis • GIS Map Motion of the Board Accept Count 's Proposed Value: $598,500 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Christopher Ford Appellant(if different) Property Address 716 Kenmore Road Parcel ID or Abstract 19880808307 Statement of Appeal: Request a reduction in value based on the value of comparable properties. Current Assessed Value $738,500 ounty Opinion 1 $692,100 Time of Hearin 1:30PM Appellant Opinion $694,207 County Representative Bill Hiltbold Board Decision $692,100 Evidence submitted by the appellant: • We note that our building value is appraised at$303,500. Our home's square footage is 2187, quality C+10. Price/sq ft: 138.77 Our neighbor at 712 Kenmore is valued at 307,400 for 2919 sqft at quality B-10;price/sqft: 105.33 our neighbor at 713 Kenmore is valued at 248,000 for 1963 sqft, quality B-10;price/sqft: 126.34 our neighbor at 717 Kenmore Rd is valued at 258,600 for 2,090 sqft at quality C+10.;price/sqft: 123.71 Based on the above, taking an average, we would estimate that our price/sqft would more accurately be $118.46,bringing our valuation for building alone to $259.207. That,plus land value of$435.00, leads to our estimate of value at $694.207. Evidence submitted by the county representative: • The subject property is recorded as a single family split level residence labeled as a 1 story with 783 sf of finished basement. • There is a crawlspace under the entire house,please notice the foundation vents shown on the front photo. All floors are above grade so there is no basement. Re labeling the areas, correcting the dimensions and changing 1 story to 1.5 story,the living area changes from 2187 to 2105 square feet. Multi story residences are valued less per square foot than single story, so the building value drops $48,100 with no change to grade or effective year built. • Discovering(6) 70 sheds adds $1,700 to yard items. • There are no sales of comparable properties near the square footage of the subject other than the sale of the subject in 2022 for$581,500. Please see the analysis report. I listed comparable properties with multi story, C+10 grade and median square footage within 350 sq. ft. of the subject. Sketch corrections bring the property value close to the opinion of the appellant. • If the board accepts these changes the building value would decrease from$303,500 to $255,400. Total property value would change from$738,500 to $692,100. • Photo of Subject Docusign Envelope ID:6E3F16AO-BC7B-4F9D-B4E9-B4OC6D98AOA9 • GIS Map • Equity analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Count 's Proposed Value: $692,100 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members ... Property Identification: Property Owner John Michaelson Appellant(if different) Property Address 306 West Barbee Chapel Parcel ID or Abstract 9798557144 Road Statement of Appeal: Request a reduction in value based on the value of comparable townhomes. Current Assessed Value $1,163,600 ounty Opinion $1,138,200 Time of Hearin 1:45PM Appellant Opinion $1,051,000 County Representative Kelly Wells Board Decision $1,138,200 Evidence submitted by the appellant: • Comparable values to other townhomes on West Barbee Chapel Road. Evidence submitted by the county representative: • The subject property is a townhome built in 2002 in the Meadowmont subdivision in Chapel Hill with 3,915 sf, 3 bedrooms,2 full baths and 2 half baths. • The County recommends correcting the basement square footage from 540sf to 149sf resulting in a revised value from $1,163,600 to $1,138,200. • Images of subject from listing • GIS Map • Sales and Equity Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Count 's Proposed Value: $1,138,200 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Docusign Envelope ID:6E3F16AO-BC7B-4F9D-B4E9-B4OC6D98AOA9 Property Identification: Property Owner Sriv Navaratnam Trustee Appellant(if different) Property Address 11605 Old Oxford Road Parcel ID or Abstract 19799056948 Statement of Appeal: Request a reduction in value based on an independent appraisal. Current Assessed Value $447,400 ounty Opinion 1 $370,000 Time of Hearin 2:02PM Appellant Opinion $356,000 County Representative Jimmy Milliken Board Decision $356,000 Evidence submitted by the appellant: • Submitted an appraisal to appeal the property valuation. • John McPhaul III, Certified Appraiser presented evidence on behalf of the appellant Evidence submitted by the county representative: • Property Review Summary— 1605 Old Oxford Road(NBC 7492) • The subject property is a one-story modular home located in NBC 7492 at 1605 Old Oxford Road. It was constructed in 1973 and contains approximately 1,056 square feet of living area. • The submitted appraisal was reviewed and includes three comparable sales: Comparable#1, located in NBC 7390 with a land rate of$190,000; Comparable#2, located in NBC 7534 with a land rate of$380,000; and Comparable#3,which is larger in square footage but located within the subject's own neighborhood(NBC 7492). Of the three,Comparable#2 is considered the most similar in both land and building size. • An analysis of neighborhood data and appraisal information was completed to evaluate land and improvement consistency. Based on this review,the County recommends an additional 15%reduction in land value, resulting in a total land adjustment of-40%to reflect parcel size and site characteristics. Furthermore,the construction grade should be adjusted from C to C-10 to account for the age and type of modular construction. • These recommended adjustments result in a revised total property value of$370,000. • Summary • Current Property Record Card • Proposed Property Record Card • Maps • Aerial Photo Motion of the Board Value Changed as Follows: $356,000 Made the motion Leon Meyers Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: Property Owner Carol A. Childers Appellant(if different) Docusign Envelope ID:6E3F16AO-BC7B-4F9D-B4E9-B40C6D98AOA9 Property Address 2312 Stevens Meadow Parcel ID or Abstract 9853652389 Lane Statement of Appeal: Request a reduction in value based on the insurance value of the home, shape of the property and the condition of the home. Current Assessed Value $211,200 County Opinion $230,900 Time of Hearin 2:16PM Appellant Opinion $120,000 County Representative Louise Benson- Board Decision $230,900 Lochner Evidence submitted by the appellant: • The Appellant filed a formal appeal on July 30, 2025. • Among other things,the Appellant stated for reasons of appeal: 1. Insurance value- "insure my home values it at 120,000" 2. Land- "My lot is less than 4 acres near the end of a dead end road. It is shaped like a landing strip (a long rectangle), and it is bisected across in the middle by a right of way that accesses other lots below me. " 3. Home- "my home needs significant remodeling and upgrades" • No additional evidence e.g.photos,repair bids, comparable sales were provided. Evidence submitted by the county representative: • On October 24,2025 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 and the availability of public records. The grade, condition/maintenance, and construction standards were observed. An exterior photo was taken of the residence, SFYI's, and land to the north of the road. • County appraiser observations and recommendations: 1. Currently the Actual Year Built, and the Effective Year Built is the same at 2003 (22 years-old). This reflects the condition and lack of upgrades, as noted by the Appellant. No change is recommended. 2. The current grade is 'C'. This grade is consistent with the 2 comparable sales provided (see Comper report), no change is warranted. 3. The subject is in NBC 3008. There were no manufactured sales available for this NBC. Attached is a Comper report for 2 sales that substantiate the building value of $131,200. The Appellant noted there was an insurance value of$120,000. It is unknown the date of this value and the specifics of determining the value therefore little weight is given to this value even though the quoted value does fall into the general range of the assessed valuation of the home. 4. NBC 3008 is assessed at$50,000 per acre. The subject currently has a-35% adjustment for access and the road bisecting the property,reducing the 3.0 acre site value to $80,000. The southern portion of the parcel contains the homesite and is approximately 147'x420', 1.31 acres. Five comparable land sales have been attached that demonstrate land value. These comparables support the current assessed value,no change is recommended. 5. Upon site visit,2 SFYI's were noted that are not accounted for currently in the County record. The carport and garage/storage buildings have been added to the recommendation. This is an increase in value of$19,700. Docusign Envelope ID:6E3F16AO-BC7B-4F9D-B4E9-B4OC6D98AOA9 6. Appellant evidence -The Appellant has not provided evidence e.g.photos, comps to warrant any reduction. • The County recommendation is a revised assessed value for 2025 of$230,900. This is an increase of$19,700 due to the addition of the discovered SFYI's. • Current Property Record Card • Proposed Property Record Card • Photos of Subject exterior and land • Maps -Location, GIS &NBC • Comper for Improvement value&MLS photos • Comper for Land value&GIS's Motion of the Board Accept Count 's Proposed Value: $230,900 Made the motion Leon Meyers Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: Property Owner Erich Lieth Appellant(if different) Property Address 123 Ann Lane Parcel ID or Abstract 19767078062 Statement of Appeal: Request a reduction in value based on the value of comparable properties. Current Assessed Value $482,700 County Opinion $463,700 Time of Hearin 2:34PM Appellant Opinion $366,620 County Representative Louise Benson- Board Decision $463,700 Lochner Evidence submitted by the appellant: • The Appellant filed a formal appeal on July 30, 2025. • The Appellant concerns: 1. home is smaller than other homes in the NBC yet had a higher price per square foot 2. provided interior photos depicting lack of upgrades 3. provided Comper report with 1 comp in NBC 7956 and 3 comps in nearby NBC's 4. requested the home be re-measured to confirm accuracy Evidence submitted by the county representative: • On 10/23/2025 a site visit was performed by this appraiser. The taxpayer was in attendance and allowed access to the site to observe grade, condition/maintenance, and construction standards. Exterior measurements and photos were taken of the residence. • Appraiser observations and recommendations: 1. Measurements were taken to correct the county records from 1741 sq ft to 1794 sq ft. Decks and porches were also corrected. 2. The Actual Year Built is 1979. The Effective year built is 1995,which portrays a 30-year- old home. Due to the Appellant noting that no upgrades except for a deck have been Docusign Envelope ID:6E3F16AO-BC7B-4F9D-B4E9-B4OC6D98AOA9 performed, it is recommended for the EYB be lowered to the AYB of 1979. This results in a reduction of$19,000 to the assessed value. 3. The current Grade is B-10,this is appropriate, and no change is recommended. 4. SFYI's -An older storage building was added to the County records. Due to condition a$0 value is applied. 5. NBC 7956 is lot valued at$226,000 per site. The Subject contains 2.24 acres. The Grampian Hills lots are valued consistently with no deductions for road access,topography or terrain. The subject is typical of the neighboring homes. 6. A Comper report is attached for all sales (4)in NBC 7956. Comp 1 is considered most similar to the subject due to location, age, etc. MLS photos are attached for this comp. This comp was not included in the Appellant's analysis due to the known condition to the Appellant. Given the lack of comparable data, Comp 1 is considered to be a valid comp for the Subject in this appraisers opinion. The other 3 comps are given little weight and are being included primarily for market information. Comp 1 is of similar actual age and grade. The price per square foot of this comp is lower than the subject due to being a 2-story, and due to the economies of scale principle, which basically states that the average value per unit decreases as the quantity increases. This comp is larger than the subject by about 600 sq ft. Price per square foot cannot be determined solely on the straight-line averaging method. 7. The Appellant's comparables for improvement value are not considered viable comps due primarily to the age of the comps. • It is the appraisers position the assessed value be reduced$19,000 from$482,700 to$463,700. • Current Property Record Card • Proposed Property Record Card • Photos of Improvements • Maps -Location, GIS &NBC • Comper • Comp photo Motion of the Board Accept Count 's Propose Value: $463,700 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Property Owner Todd E.Jones Appellant(if different) Property Address 1928 Dimmocks Mill Road Parcel ID or Abstract 19864140152 Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $610,900 ounty Opinion $592,200 Time of Hearin 2:43PM Appellant Opinion $422,000 County Representative Cyle Anderson Board Decision $592,200 Evidence submitted by the appellant: Docusign Envelope ID:6E3F16AO-BC7B-4F9D-B4E9-B4OC6D98AOA9 • The appellant contends that homes of similar size have sold for significantly less than the appraised value of the subject property. To support their opinion of value,the appellant submitted four comparable sales. Evidence submitted by the county representative: • The subject property is a 3.01-acre tract improved with a 2,160-square-foot single-family residence, located at 928 Dimmocks Mill Road in Hillsborough. The County has reviewed the appellant's appeal and supporting evidence. The appellant submitted four comparable sales to support their opinion of value; however,none of these sales are located within the subject property's neighborhood. Each of the appellant's comparables is situated between 1.65 and 3.24 miles from the subject property and is either located in a neighborhood considered inferior to the subject or has negative land adjustments applied.In addition,the homes associated with these comparables are inferior in quality and features compared to the subject property. The County concludes that the appellant has not met the burden of proof required to warrant a reduction in the current assessed value. • County staff conducted a physical inspection of the subject property for verification and documentation purposes. Based on this inspection,the County recommends the following physical adjustment: Removal of the Office listed under the Special Features/Yard Items section of the property record card, as this structure is no longer present on the lot. This correction results in a revised assessed value of$592,200. • Photo of Subject • GIS Map • Appellant Comp#1 MLS Photos • Appellant Comp#2 MLS Photos • Appellant Comp#3 MLS Photos • Appellant Comp#4 MLS Photos Motion of the Board Accept Count 's Proposed Value: $592,200 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: Property Owner James A. Carnahan Appellant(if different) Property Address 1122 Oak Street I Parcel ID or Abstract 19778585992 Statement of Appeal: Request a reduction in value based on the value of comparable properties. Current Assessed Value $456,200 ounty Opinion 1 $456,200 Time of Hearin 3:IOPM Appellant Opinion $390,000 County Representative Jimmy Milliken Board Decision $456,200 Evidence submitted by the appellant: Docusign Envelope ID:6E3F16AO-BC7B-4F9D-B4E9-B4OC6D98AOA9 • See our original appeal from April,2025, in which we draw attention on p.2 to three,4- bedroom, 2-bath properties located in the same part of Carrboro as ours, all similar in lot& building size, age, and proximity to public transportation, all of which sold in the last 2 years for an average price of$388,500, which we believe supports our opinion of a valuation of $390,000 for 122 Oak Street--in addition to the fact that we contend the C+10 rating for our property is inflated, given the quality of its construction. • See our attached, original appeal from April, 2025, Item 3, in which we point out several comparable properties in our part of Carrboro. The average new valuation given these three properties is $430,133. In terms of age, quality and size, and proximity to public transportation, we believe the property at 1305 W. Main St is the closest to ours and believe the value of $390,000 given this one is the correct valuation for ours. And, as stated above, we contend the rating of C+10 given our property is incorrect because of the quality of its 1951 construction. Evidence submitted by the county representative: • Property Review Summary— 122 Oak Street(NBC 7204) • The subject property is a one-story home located in NBC 7204 at 122 Oak Street. It was built in 1951 and contains approximately 1,773 square feet of living area. • The comparables submitted by the appellant are drawn from different neighborhoods with varying land rates and do not accurately reflect the subject property's market appeal or neighborhood characteristics. Details of the submitted comparables are as follows: • 201 Gary Road(NBC 7206): Land rate of$190,000. Listed as needing extensive TLC inside and out. Listed at$350,000 and sold for$340,000. • 106 Gary Road(NBC 7203): Land base rate of$300,000, adjusted to$225,000. Sold as a fixer- upper. Listed at$440,000 and sold for$435,000. • 1305 West Main Street(NBC 7203): Land base rate of$300,000, adjusted to$150,000 due to floodplain location. Listed at$440,000 and sold for$390,000,described as having"endless potential". • Following the purchase, and as stated in the appeal,the property underwent significant updates in 2002, including electrical,plumbing,mechanical (HVAC), insulation, foundation, and structural improvements. During the informal review,the property's grade was adjusted from C+10 to C-10, and the effective year built was updated from 1951 to 1966 to reflect these renovations. • Given that the submitted comparables are inferior in both land and condition relative to the subject property, and that the supporting analysis demonstrates the subject's assessed value and price per square foot to be well within neighborhood norms,the County recommends no change to the current valuation. • Summary • Current Property Record Card • Proposed Property Record Card • Maps • Aerial Photo Motion of the Board Accept Count 's Proposed Value: $456,200 No Change in Value Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Docusign Envelope ID:6E3F16AO-BC7B-4F9D-B4E9-B4OC6D98AOA9 Property Identification: Property Owner Garrison Tyler Reid Appellant(if different) Property Address 227 Forest Hill Road Parcel ID or Abstract 19789598734 Statement of Appeal: Request a reduction in value based on comparable sales. Current Assessed Value $554,900 ounty Opinion 1 $526,700 Time of Hearin 3:29PM Appellant Opinion $487,590 County Representative Bill Hiltbold Board Decision $481,000 Evidence submitted by the appellant: • The appellant has presented a list of comparable properties. Evidence submitted by the county representative: • The home has wing walls that make it look 4 ft. longer than it actually is. With the sketch corrected the true square footage of living area is down from 1663 to 1551. • Please see the analysis report. There are many comparable properties in neighborhood 7464. The six listed are very similar to the subject-1 story, C+10 grade, and effective year built varying only 4 years from the subject in average and median. The subject currently varies only $3K from the comparables in total assessed value. Please notice the sale of 116 Collums Rd. on March 27, 2024 for$585,000. This is a recent sale of an almost identical property. • However, the photos show the subject in need of repair. The county recommends an effective year built of 2005 for the house after sketch corrections and reducing the yard item to$1,200. • If the board accepts these changes the building value would decrease from$253,400 to $225,500. Total property value would change from$554,900 to $526,700. • Photos of Subject • GIS Map • Analysis report • Current Property Record Card • Proposed Property Record Card Motion of the Board Value Changed as Follows: $481,000 Made the motion Leon Meyers Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: Property Owner Debashis Aikat Appellant(if different) Property Address 1000 Camden Lane Parcel ID or Abstract 19870502085 Docusign Envelope ID:6E3F16AO-BC7B-4F9D-B4E9-B4OC6D98AOA9 Statement of Appeal: Request a reduction in value based on the value of comparable properties. Current Assessed Value $916,400 County Opinion $916,400 Time of Hearin 4:02PM Appellant Opinion $626,200 County Representative Jimmy Milliken Board Decision $854,000 Evidence submitted by the appellant: • As Orange County residents for 30 years,we deeply appreciate how Orange County strives for transparency, accuracy, and equity in our countywide revaluation process. In that spirit, we take this opportunity to express our concern about the assessed 2025 re-evaluation of$916,400 for our parcel#9870502085 with Legal Description: 1 Camden P61/174. We humbly state that this property should be valued lower because of the reasons outlined on our formal appeal. Evidence submitted by the county representative: • Property Review Summary— 1000 Camden Lane(NBC 7782) • The subject property is a two-story home with both finished and unfinished basement areas, located in NBC 7782 at 1000 Camden Lane. It was constructed in 1994 and contains approximately 4,261 square feet of living area. • Upon review of the submitted documentation,Table#1 consists of properties located within NBC 7782 that are lot-valued,while Table#2 includes properties outside the neighborhood which are valued using the AC-9 pricing table(NBC 7003). These external comparables do not provide an accurate reflection of the subject neighborhood's valuation characteristics. • It should be noted that value history and percentage increases are not determining factors in assessing the current fair market value of a property. The appellant referenced road noise as an influence on marketability; however,this factor was previously considered, and an adjustment was applied during the prior Board of Equalization and Review(BOER),which remains in effect on the current assessment. • An analysis of recent sales within NBC 7782 was conducted, and the findings indicate that the subject property's assessed value remains consistent and aligned with neighborhood market trends. • Based on this review and supporting data, the County recommends no change to the current valuation. • Analysis • Current Property Record Card • Maps • Aerial Photo Motion of the Board Value Changed as Follows: $854,000 Made the motion Leon Meyers Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: 1 Property Owner I Woods Brothers Inc. Appellant(if different) Docusign Envelope ID:6E3F16AO-BC7B-4F9D-B4E9-B40C6D98AOA9 Property Address Unimproved 0.24 acre Parcel ID or Abstract 9873554336 parcel on Becketts Ridge Drive Statement of Appeal: Request a reduction in value based on the fact that the property is unusable. Current Assessed Value $1,500 ounty Opinion $1,500 Time of Hearin 4:35PM Appellant Opinion $100 County Representative Cyle Anderson Board Decision $500 Evidence submitted by the appellant: • The appellant states the following: "The parcel of land is not a usable piece of property. We do not even use it as a buffer between developments. The Town of Hillsborough uses this property to install, and has most recently updated,new water pipes for municipal water lines to the residents of Becketts Ridge. We could not build or utilize this land for any purpose based on setback requirements for utilities such as water and sewer provided to the surrounding residents. The surrounding residents benefits from the use of this property. We, however,just pay to own it. I could not even sell it based on its potential use." • The appellant provided three photos to support this claim. Evidence submitted by the county representative: • The subject property is a vacant lot measuring 0.24 acres, located near the intersection of NC Highway 86 N and Beckett's Ridge Drive in Hillsborough. The appellant asserts that the lot has no utility and, therefore, should be assessed at a nominal value of$100. County staff reviewed the appeal and conducted a physical inspection of the property. The subject is currently lot-priced at$150,000 per lot, with a-99% land adjustment already applied to account for the same issues identified by the appellant.A similar-99% land adjustment has also been applied to the adjacent lot directly across Beckett's Ridge Drive. The County maintains that the existing -99%land adjustment adequately reflects the limitations associated with the subject property. Accordingly,the County recommends no change to the current assessed value of$1,500. • Current Property Record Card • GIS Map Motion of the Board Value Changed as Follows: $500 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Chair of the B *Signed by: Leon Meyers 11/6/2025 Docusign Envelope ID:6E3F16AO-BC7B-4F9D-B4E9-B40C6D98AOA9 Recording Secre ^�ocuSigned by: Jennifer Rigsbee €�ca 11/6/2025