HomeMy WebLinkAbout2025_10_07 BOER Minutes Docusign Envelope ID: E827C623-95B8-44A7-B6B0-78FA2EEED203
MINUTES
Orange County Board of Equalization and Review
Meeting held on October 7, 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
Commercial Property Consultant Paul Snow
Temporary Appraiser Assistant Rob Teachout
Appraiser Jimmy Milliken
Meeting Schedule:
No. Time Appellant PIN or Abstract Appeared AppealType
1 1:01PM Thomas L. Watts 9778666947 Yes Value-Real
2 1:38PM Thomas L. Watts 9778297365 Yes Value-Real
Time B
Meeting called to order 1:01PM Leon Meyers
Meeting adjourned 1:52PM Leon Meyers
Meeting Notes:
• Chad Phillips and Rob Teachout introduced and explained the Improved Property Value
Analysis. This is a new tool that will be used by staff for appeals with the intent of providing
more uniform data to the Board members.
Property Identification:
Property Owner Thomas L. Watts Appellant(if different)
Docusign Envelope ID: E827C623-95B8-44A7-B6B0-78FA2EEED203
Property Address 501 W. Main Street, Unit Parcel ID or Abstract 9778666947
A
Statement of Appeal: Request a reduction in value based on the value of comparable retail properties.
Current Assessed Value $550,800 County Opinion $550,800
Time of Hearin 1:O1PM Appellant Opinion Not provided
County Representative Roger Gunn Board Decision $550,800
Evidence submitted by the appellant:
• There is limited information presented in the appellant's appeal. The appellant appears to be
highlighting inequity in land valuation between his parcel and other nearby retail properties.
Evidence submitted by the county representative:
• The subject is a 3,074 square foot retail building. Based on review and analysis by our
commercial appraiser consultant(attached), the County contends that even if the land value for
the subject appears inequitable with other area properties,the overall valuation of the improved
subject property is accurate with no evidence presented by the appellant to prove the overall
valuation is incorrect. No change in overall value is supported.
• Photograph of Subject
• Location Map of Subject
• Current Property Record Card
• Analysis of Value
Motion of the Board Accept County's Proposed Value: $550,800 No Change in Value
Request the County staff review and
make any necessary adjustments to
the building and land values with no
adjustment to total value
Made the motion Richal Vanhook
Seconded the motion Leon Meyers
Voted For
Voted Against Saru Salvi
Property Identification:
Property Owner I Thomas L. Watts Appellant(if different)
Property Address 1105 Mary Street Parcel ID or Abstract 19778297365
Statement of Appeal: Request a reduction in value based on condition of home.
Current Assessed Value $419,400 ounty Opinion $322,800
Time of Hearin 1:38PM Appellant Opinion Not provided
County Representative Jimmy Milliken Board Decision $322,800
Docusign Envelope ID: E827C623-95B8-44A7-B6B0-78FA2EEED203
Evidence submitted by the appellant:
• "Land&House value(unlivable)", surrounding properties valued below the subject property.
Evidence submitted by the county representative:
• Subject property is located at 105 Mary Street,was built in in 1971, and contains 1,821 square
feet. After reviewing the submitted documents and visiting the property the following
adjustments are suggested: removal of the override physical 50%depreciation and adjust the
effective age from 1975 to the actual year built of 1971, adding additional physical
depreciation of 55%to total 80.65% for the non-livable condition of the property.
• I reviewed the land of the surrounding lots, and all have flood plain adjustments. 107/109 Mary
Street are the lots referenced as below the subject, in the appeal, and both have -20% flood
plain adjustments for land values of$228,000. Lots 101/103 Mary Street are referenced as
above the subject, and both have -10%flood plain adjustments for land values of$256,500.
See attached map:
• I adjusted the subject property land using-5%for flood plain due to the limited area affected,
for a land value of$270,800.
• The County's suggested changes would create a revised value of$322,800.
• Current Property Record Card
• Photographs of Subject
• Map
• Proposed Property Record Card
Motion of the Board Accept Count 's Proposed Value: $322,800
Made the motion Saru Salvi
Seconded the motion Richal Vanhook
Voted For All BOER Members
Voted Against
Chair of the UdOigned by:
Leon Meyers
11/13/2025
Recording Secre 11;cuSigned by:
Jennifer Rigsbee � 't Kokt,
11/13/2025