HomeMy WebLinkAbout2025_10_15 BOER Minutes Docusign Envelope ID:360B6188-lA59-4lB3-B839-FE17A47C9C50
MINUTES
Orange County Board of Equalization and Review
Meeting held on October 15, 2025
Board Members in attendance:
Chair of the Board Leon Meyers No
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 Yes
Alternate Member Barbara Levine No
Orange County Staff in attendance:
Office Assistant Jennifer Ri sbee
De ut 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
Meeting Schedule:
No. Time Appellant PIN or Abstract Appeared Appeal Type
1 1:OOPM Bryan A.Yonish 9880243901 Yes Value-Real
2 1:22PM Paul Callahan 9890605507.149 Yes Value-Real
3 1:38PM James L. Smalley Jr. 9799434685 Yes Value-Real
4 1:54PM Natasha M.Young 9890247331 Yes Value-Real
5 2:15PM Ramon Fernandez 9880518057 Yes Value-Real
6 2:28PM Keith Yow 9768304627 Yes Value-Real
7 2:38PM Keith Yow 9768301576 Yes Value-Real
8 2:45PM John W.Yow 9768219851 Yes Value-Real
9 2:58PM Keith Yow 9768213644 Yes Value-Real
10 3:12PM Philip W. Medlin 9860788675 Yes Value-Real
11 3:30PM Carolyn T. Humphrey 9842472316 No Value-Real
12 3:36PM Howard Evan Kashefsky Trustee 9788164814.016 Yes Value-Real
13 3:43PM Howard Kashefsky 9788164814.017 Yes Value-Real
14 3:48PM Bruce Jay Isaacs Trustee 9779384631 No Value-Real
Docusign Envelope ID:360B6188-lA59-4lB3-B839-FE17A47C9C50
Time B
Meeting called to order 1:OOPM Saru Salvi
Meeting adjourned 3:55PM Saru Salvi
Motion Time By Second
To move into recess 3:03PM Saru Sam Richal Vanhook
To return to order 3:12PM Saru Salvi Shannon Julian
Related meeting notes:
• In the absence of Leon Myers, Shannon Julian served today.
• Richal Vanhook made a motion for Saru Salvi to act as chair for today's meeting. Shannon Julian
seconded the motion. There were no objections.
Property Identification:
Property Owner Bryan A.Yonish Appellant(if different)
Property Address 121 Tremont Circle I Parcel ID or Abstract 19880243901
Statement of Appeal: Request a reduction in value based on incorrect data on the current property record
card and comparable sales.
Current Assessed Value $639,100 ounty Opinion $639,100
Time of Hearin 1:OOPM Appellant Opinion $560,258
County Representative Jimmy Milliken Board Decision $639,100
Evidence submitted by the appellant:
• We are appealing our property tax value for 121 Tremont Circle based on square foot
discrepancy and comps that were not arm's length sales.
Evidence submitted by the county representative:
• The subject property is located at 121 Tremont Circle in the Northwood neighborhood(NBC
7424), was built in 1995 with an effective year built of 1995 and contains 2,306 square feet. I
reviewed the sales of 116 Camille Court, 109 Camille Court and 108 Barton Lane. I find all to
be arm's length transactions based on the Department of Revenue standards. The discrepancy
of square-footage for 112 Tremont Circle is regarding the sales listing and County records.
This property was reviewed as a qualified sale, and the appraiser did not find a discrepancy that
was significant enough to warrant an adjustment to the square footage on the County record.
• Properties with different effective years built are adjusted through the CAMA system
depreciation schedule.
Docusign Envelope ID:360B6188-lA59-4lB3-B839-FE17A47C9C50
• For market reference, 109 Camille Court, containing 2,322 square feet sold in February of
2021 for$437,500 and sold again in July of 2023 for$651,000. That is a difference of
$213,000 in less than 30 months.No permits for upgrades, only a sales listing that states the
kitchen has newer stainless appliances.
• I created an analysis with properties in the subject's NBC of similar size based on County
records. Calculations are generated by the CAMA system using the Orange County Schedule
of Values. Based on the analysis,the County recommends no change in value.
• Analysis
• Current Property Record Card
• Maps
• Photo of Subject
Motion of the Board Accept Count 's Proposed Value: $639,100 No Change in Value
Made the motion Shannon Julian
Seconded the motion Richal Vanhook
Voted For All BOER Members
Voted Against
Property Identification:
Property Owner Paul Callahan Appellant(if different)
Property Address 1322 Arborgate Circle Parcel ID or Abstract 9890605507.149
Statement of Appeal: Request a reduction in value based on a comparable sale and current listings.
Current Assessed Value $321,300 County Opinion $305,200
Time of Hearin 1:22PM Appellant Opinion $283,550
County Representative C le Anderson Board Decision $305,200
Evidence submitted by the appellant:
• The appellant states that the assessment is too high and provided one late 2024 comparable sale
and two 2025 listings as supporting evidence.
Evidence submitted by the county representative:
• The subject property is a 1,160 square foot condominium located in the Providence Glen
Condominium project, in Chapel Hill. The County reviewed the appellant's supporting
documentation that was provided with this appeal. The two 2025 listings provided by the
appellant were not considered. The appellant provided one comparable sale from late 2024,
1611 Providence Glen Drive. This sale was reviewed by the County and was included in the
County's analysis of 2024 comparable sales. After review,the County recommends the
following change: applying a 0.95%construction modifier to the subject property. This
adjustment would reduce the subject property's assessment to$305,200,bringing its value in
line with those of the comparable sales. The County recommends a revised value of$305,200
for the subject property.
• Photo of Subject
• GIS Ma
Docusign Envelope ID:360B6188-lA59-4lB3-B839-FE17A47C9C50
• Sales Analysis
• Current Property Record Card
• Proposed Property Record Card
Motion of the Board Accept Count 's Proposed Value: $305,200
Made the motion Shannon Julian
Seconded the motion Richal Vanhook
Voted For All BOER Members
Voted Against ...
Property Identification:
Property Owner James L. Smalley Jr. Appellant(if different)
Property Address 1200 Cypress Road Parcel ID or Abstract 9799434685
Statement of Appeal: Request a reduction in value based on the condition of the home and offers
received to purchase the property.
Current Assessed Value $478,500 ounty Opinion $457,800
Time of Hearin 1:38PM Appellant Opinion $350,000
County Representative Jimmy Milliken Board Decision $457,800
Evidence submitted by the appellant:
• The increase of the property at almost 100%is unfair and unreasonable. It's an older home
built in 1962 that needs update and improvements. Offers to buy were in the range of$318,000
to $353,000 and that was by three different real estate agencies. Considering the factors, the
property should be assessed at$350,000.
Evidence submitted by the county representative:
• The subject property is located in NBC 7418 at 1200 Cypress Road,was built in 1962, and
contains 1,760 square-feet. After reviewing the submitted documents and creating an analysis,
the County suggests adjusting the effective year built from 1979 to the actual year built of
1962. This adjustment will illustrate the sales values of renovated properties to be superior to
the subject's value and align the subject's value with other values in the neighborhood. This
will create a revised value of$457,800.
• Analysis
• Current Property Record Card
• Proposed Property Record Card
• Maps
• Photo of Subject
Motion of the Board Accept Count 's Proposed Value: $457,800
Made the motion Richal Vanhook
Seconded the motion Shannon Julian
Docusign Envelope ID:360B6188-lA59-4lB3-B839-FE17A47C9C50
Voted For I All BOER Members ...
Voted Against
Property Identification:
Property Owner Natasha M.Young Appellant(if different)
Property Address 206 Telluride Trail Parcel ID or Abstract 19890247331
Statement of Appeal: Request a reduction in value based on the condition of the home and the original
purchase price.
Current Assessed Value $1,343,000 ounty Opinion $1,343,000
Time of Hearin 1:54PM Appellant Opinion $1,000,000
County Representative Heidi Whetzel Board Decision $1,315,400
Evidence submitted by the appellant:
• Our house has not been upgraded since it was built 25 years ago. It has the same original
windows,kitchen and bathrooms.
• We purchased our house 4 years ago at $775,000. This market price was well under the tax
value at the time of$960,000.
Evidence submitted by the county representative:
• The subject property is located on 206 Telluride Trail in Chapel Hill. A site visit was
conducted on 10-8-2025 by Tanner Valuation Group. The property is located in a
neighborhood primarily composed of custom-built homes. The home's original components
remain in good condition and continue to serve their intended function. The comparable
properties are similar in both actual and effective age and remain consistent with the assessed
value of the subject property. After analyzing the market sales,the County recommends no
change to the current assessed value.
• Photos of Subject
• Current Property Record Card
• Sales Analysis
• GIS Map
Motion of the Board Accept County's Proposed Value: Reduce the grade of the building to
A+10 resulting in a revised value of
$1,315,400
Made the motion Richal Vanhook
Seconded the motion Shannon Julian
Voted For All BOER Members
Voted Against
Property Identification:
Docusign Envelope ID:360B6188-lA59-4lB3-B839-FE17A47C9C50
Property Owner Ramon Fernandez Appellant(if different)
Property Address 120 Apple Street Parcel ID or Abstract 19880518057
Statement of Appeal: Request a reduction in value based on comparable sales.
Current Assessed Value $505,500 ounty Opinion $505,500
Time of Hearin 2:15PM Appellant Opinion $475,000
County Representative Jimmy Milliken Board Decision $474,000
Evidence submitted by the appellant:
• 5 comparable properties closest in size and distance to my house have an average price of
475,000. Every one of those comparables have MORE square footage than my house at 1,376
square feet. The prices are 495K-460k-460K-480K-480K-475K=average of$475,000. With an
average square footage of 1,485 square feet.
Evidence submitted by the county representative:
• The subject property is a one-story home located at 120 Apple Street,was built in 1985, and
contains 1,376 square feet. I reviewed the submitted documentation. On the Comper report
submitted by the appellant, Comp#1 is the most comparable,but has a slab foundation which
carries no value, whereas the subject's foundation is a crawl space,which is superior to a slab
foundation and is valued as such, leaving the values not so similar for that size property. Comp
#2 is a multi-story property and Comp#4 has added physical depreciation due to foundation
issues causing ceiling cracks. Comps#3,#5, and#6 are slightly larger one-story homes.
• 1 created an analysis that illustrates equity and sales in the neighborhood.Using price per
square foot does not accurately represent all components of properties, as it just takes the
overall value with all components and divides it by the amount of living area. All properties
have different attachments, such as porches, decks,patios, etc.that are valued based on type
and size. The subject property is in the range of like properties and based on this,the County
suggests no change in valuation.
• Analysis
• Current Property Record Card
• Maps
• Photo of Subject
Motion of the Board Accept County's Proposed Value: Change the effective year built to
1985,the actual year built and
change the condition from Average
to Fair resulting in a revised value of
$474,000
Made the motion Shannon Julian
Seconded the motion Richal Vanhook
Voted For All BOER Members
Voted Against
Property Identification:
Docusign Envelope ID:360B6188-lA59-4lB3-B839-FE17A47C9C50
Property Owner Keith Yow Appellant(if different)
Property Address 715 Sesame Road Parcel ID or Abstract 19768304627
Statement of Appeal: Request a reduction in value based on the fact that there is no clear title or legal
easement.
Current Assessed Value $706,168 ounty Opinion $423,820
Time of Hearin 2:28PM Appellant Opinion Not provided
County Representative Kelly Wells Board Decision $423,820
Evidence submitted by the appellant:
• No clear title
• No legal easement across neighbor's tracts
• Neglected homes and poor road condition
• Withdrawn offer to purchase
• Excessive amount of increase
Evidence submitted by the county representative:
• The subject property is a 28.77-acre parcel with all but one acre in the Present Use Value
program with an abandoned home located at the end of Sesame Road,off Old Greensboro
Road, in Chapel Hill.
• Based on the physical attributes of the property, The County recommends adding a-40%
adjustment to the land for shape, easement, floodplain,and topography resulting in a reduced
market value from $706,168 to$423,820 and an assessed value from$33,679 to $23,879.
• GIS Map
• Plat
• Equity Analysis of Present Use Value parcels
• Current Property Record Card
• Proposed Property Record Card
Motion of the Board Accept Count 's Proposed Value: $423,820
Made the motion Richal Vanhook
Seconded the motion Shannon Julian
Voted For All BOER Members
Voted Against ...
Property Identification:
Property Owner Keith Yow Appellant(if different)
Property Address 4.6 acres near 715 Sesame Parcel ID or Abstract 9768301576
Road
Statement of Appeal: Request a reduction in value based on the fact that there is no clear title or legal
easement.
Docusign Envelope ID:360B6188-lA59-4lB3-B839-FE17A47C9C50
Current Assessed Value $167,413 County Opinion $104,633
Time of Hearin 2:38PM Appellant Opinion Not provided
County Representative Kelly Wells Board Decision $104,633
Evidence submitted by the appellant:
• No clear title
• No legal easement across neighbor's tracts
• Neglected homes and poor road conditions
• Withdrawn offer to purchase
• Excessive amount of increase
Evidence submitted by the county representative:
• The parcel is 4.6 acres of vacant land located off Sesame Road in Chapel Hill.
• There is not a current legal easement to the property
• A portion of the property is in a floodplain
• The parcel has somewhat of a slope towards the southern portion.
• Due to the physical attributes of the property, The County recommends increasing the
adjustment on the land from-20%to-50%for access, floodplain, and topography resulting in a
reduction in market value from$167,413 to $104,633 with the assessed value remaining the
same at$1,790.
• GIS Map
• Plat
• Current Property Record Card
• Proposed Property Record Card
Motion of the Board Accept Count 's Proposed Value: $104,633
Made the motion Shannon Julian
Seconded the motion Richal Vanhook
Voted For All BOER Members
Voted Against
Property Identification:
Property Owner John W.Yow Appellant(if different) Keith Yow
Property Address 914 Sesame Road Parcel ID or Abstract 19768219851
Statement of Appeal: Request a reduction in value based on the condition of the home and size of the
lot.
Current Assessed Value $126,800 County Opinion $78,900
Time of Hearin 2:45PM Appellant Opinion $50,000
County Representative Kelly Wells Board Decision $78,900
Evidence submitted by the appellant:
9 1981 Mobile home-condition
Docusign Envelope ID:360B6188-lA59-4lB3-B839-FE17A47C9C50
• Small lot with limited possibility due to lot space
Evidence submitted by the county representative:
• The subject property is a 1979 doublewide manufactured home on 1 acre of land at 914
Sesame Road in Chapel Hill.
• After visiting the property,the County recommends
➢ Changing the condition of the manufactured home from Average to Poor
➢ Change the Grade from C to C-10
➢ Adding the deck on front and addition on back of home not on record
➢ Adding an override physical depreciation of 95%to the home
➢ Changing the grade of the carport from C to E
➢ Adding a storage building not on record with E grade and poor condition
• These recommendations would result in a reduction in total value from$126,800 to $78,900.
➢ Land: $72,200
➢ Building: $5,800
➢ Yard: $900
➢ Total: $78,900
• Photos of subject
• GIS Map
• Current Property Record Card
• Proposed Property Record Card
Motion of the Board Accept Count 's Proposed Value: $78,900
Made the motion Shannon Julian
Seconded the motion Richal Vanhook
Voted For All BOER Members
Voted Against
Property Identification:
Property Owner Keith Yow Appellant(if different)
Property Address 18.73 acres south of 1414 Parcel ID or Abstract 9768213644
Old Greensboro Road
Statement of Appeal: Request a reduction in value based on the fact that there is no clear title or legal
easement.
Current Assessed Value $477,232 ounty Opinion $396,149
Time of Hearin 2:58PM Appellant Opinion Not provided
County Representative Kelly Wells Board Decision $396,149
Evidence submitted by the appellant:
• No clear title
• No legal easement across neighbor's tracts
• Neglected homes and poor road conditions
Docusign Envelope ID:360B6188-lA59-4lB3-B839-FE17A47C9C50
• Withdrawn offer to purchase
• Excessive amount of increase
Evidence submitted by the county representative:
• The subject property is 18.73 acres of agricultural farmland without buildings and no dwelling.
• A site visit was conducted and found a hay barn(shed)and cattle barn not on record. The
County recommends removing the carport from yard items and adding the shed and barn not
on record, adding a-25%adjustment to the land for access by private dirt road and topography
including streams on the property.
• These recommendations result in a reduction in market value from$477,232 to $396,149 but
an increase in assessed taxable value from$11,801 to$50,001.
• Photos of subject
• GIS Map
• Current Property Record Card
• Proposed Property Record Card
Motion of the Board Accept Count 's Proposed Value: $396,149
Made the motion Richal Vanhook
Seconded the motion Shannon Julian
Voted For All BOER Members
Voted Against
Property Identification:
Property Owner Philip W. Medlin Appellant(if different)
Property Address 304 Old Spring Road Parcel ID or Abstract 9860788675
Statement of Appeal: Request a reduction in value based on comparable sales and drainage issues on the
property.
Current Assessed Value $295,800 ounty Opinion $240,400
Time of Hearin 3:12PM Appellant Opinion $200,000
County Representative Jimmy Milliken Board Decision $240,400
Evidence submitted by the appellant:
• Thank you for taking time to review my appeal of 304 Old Spring Road in Chapel Hill. Based
on my comparable report from the Orange County Comper site, I tried to pick three properties
that were close in mileage, age, square footage and acreage. Of these three,I feel that 4311
Dairyland Road that sold 9.29.23 for$199,000 to be comparable. There is another closely
related property that sold 3.28.24 on 2527 Tree Farm Road for$305,000;however, it has 6.1
acres. My property also does not drain very well and tends to hold water with moderate rains
and especially with heavy rains. Please see pic 1 that shows a ditch to avert water. Pic 2 is of
my front yard that does have a small ditch which you can see during a rain. Pic 3 is of my side
yard used for parking. Based on my best judgment in today's market with my property being
older and smaller in square footage plus the drainage issue, I would value it at$200,000.
Docusign Envelope ID:360B6188-lA59-4lB3-B839-FE17A47C9C50
Evidence submitted by the county representative:
• Subject property is located in NBC 7800 and is a manufactured home with 1,441 square feet
built in 1980. An appraisal was submitted and reviewed. The appraisal suggests a value of
$228,000 and suggests the site is typical of the subdivision(no established land value per
appraisal). The property is determined to be in need of minor deferred maintenance.
• The neighborhood 7800 is lot priced at$240,000, derived from two sales using the extraction
method. See Sales Analysis Report.
• The County suggests changing the condition based on the appraisal, from Average to Fair and
adding 10%additional physical depreciation for a total of 61.3%depreciation to the home. In
addition, adjusting the land-20%for the access, (dirt drive) and topography will create a
revised assessed value of$240,400.
• Analysis
• NBC Analysis
• Current Property Record Card
• Proposed Property Record Card
• Maps
• Photo of Subject
Motion of the Board Accept Count 's Proposed Value: $240,400
Made the motion Shannon Julian
Seconded the motion Richal Vanhook
Voted For All BOER Members
Voted Against
Property Identification:
Property Owner Carolyn T. Humphrey Appellant(if different)
Property Address 4315 Chestnut Ridge Parcel ID or Abstract 9842472316
Church Road
Statement of Appeal: Request a reduction in value based on the condition of the home.
Current Assessed Value $249,400 County Opinion $241,100
Time of Hearin 3:30PM Appellant Opinion Not provided
County Representative Heidi Whetzel Board Decision $241,100
Evidence submitted by the appellant:
• The home and outbuildings are in severe disrepair. The HVAC system is broken,plumbing
pipes have burst, and the well pump cannot be turned on without flooding. The water has been
non-potable for many years. The logs of the home are rotten and crumbling, causing the
windows to lose support and several have already fallen out. The overall condition makes the
property unsafe,uninhabitable, and far below standard market housing.
Evidence submitted by the county representative:
Docusign Envelope ID:360B6188-lA59-4lB3-B839-FE17A47C9C50
• The subject property is located at 4315 Chestnut Ridge Church Road in Efland. A site visit was
conducted on 8-14-2025. Upon review,the heating and air conditioning unit is nonfunctional.
Multiple plumbing pipes have burst, and activation of the well pump results in flooding; water
has been non-potable for an extended period. Structural review shows the log walls are rotten
and friable, causing loss of stability around window openings. Several windows have already
detached from the frame. Overall,the condition of the structure presents significant health and
safety issues and has been uninhabitable for years.
• After review, the County recommends the following change:
➢ Adding a 20%adjustment for functional depreciation to account for the broken pipes
and well issue
➢ Adding the attached carport
➢ Removing the value from the deck
➢ Removing the combination Heating/Air Conditioning
These changes would result in a revised value from$249,400 to $241,100.
• Photos of Subject
• Current Property Record Card
• Proposed Property Record Card
• GIS Map
Motion of the Board Accept Count 's Proposed Value: $241,100
Made the motion Richal Vanhook
Seconded the motion Shannon Julian
Voted For All BOER Members
Voted Against
Property Identification:
Property Owner Howard Evan Kashefsky Appellant(if different)
Trustee
Property Address 400 W. Rosemary Street, Parcel ID or Abstract 9788164814.016
Unit 202
Statement of Appeal: Request a reduction in value based on the condition of the home.
Current Assessed Value $472,000 ounty Opinion $395,200
Time of Hearin 3:36PM Appellant Opinion $354,000
County Representative Roger Gunn Board Decision $395,200
Evidence submitted by the appellant:
• The appellant is requesting a reduction in value due to the units being in poor condition with
the need for complete remodeling at a cost of$92,033. The appellant submitted April 2025
estimated cost for replacement of a water heater, installation of hardwood flooring,kitchen
renovation, carpet installation, interior painting,replacement of appliances, replacement of
washer and dryer, and bathrooms renovation. The appellant also supplied photographs to
illustrate the current maintenance issues and condition of components.
Docusign Envelope ID:360B6188-lA59-4lB3-B839-FE17A47C9C50
Evidence submitted by the county representative:
• The subject is a 1,251 square foot,two-bedroom, 2 bath unit in the Rosemary Village
Condominiums project. The subject is a rental unit and per the appellant's prior 2025 informal
appeal derived rental income of$21,700($1,808.33 average per month) in 2024.
• Based on the appellant's submitted documentation,the County recommends reducing the
effective year built to 2005 to match the actual year built,change the condition from Average
to Fair, and apply an additional 10%physical depreciation for deferred maintenance issues.
• These recommended adjustments would reduce the valuation of the subject to$395,200.
• While no sales or equity analyses were performed for this appeal,the County has included
qualified sales in the subject neighborhood from 2021-2024 that illustrates the proposed
valuation is well below sales prices of similar sized units.
• Photograph of Rosemary Village Condos
• Location Map of Subject
• Current Property Record Card of Subject
• Proposed Property Record Card of Subject
• Sales in Rosemary Village 2021-2024
Motion of the Board Accept Count 's Proposed Value: $395,200
Made the motion Richal Vanhook
Seconded the motion Shannon Julian
Voted For All BOER Members
Voted Against ...
Property Identification:
Property Owner Howard Kashefsky Appellant(if different)
Property Address 400 W. Rosemary Street, Parcel ID or Abstract 9788164814.017
Unit 203
Statement of Appeal: Request a reduction in value based on the condition of the home.
Current Assessed Value $472,000 ounty Opinion $395,200
Time of Hearin 3:43PM Appellant Opinion $354,000
County Representative Roger Gunn Board Decision $395,200
Evidence submitted by the appellant:
• The appellant is requesting a reduction in value due to the units being in poor condition with
the need for complete remodeling at a cost of$92,845. The appellant submitted April 2025
estimated cost for replacement of a water heater, installation of hardwood flooring,kitchen
renovation, carpet installation, interior painting,replacement of appliances, replacement of
washer and dryer, and bathrooms renovation. The appellant also supplied photographs to
illustrate the current maintenance issues and condition of components.
Evidence submitted by the county representative:
Docusign Envelope ID:360B6188-lA59-4lB3-B839-FE17A47C9C50
• The subject is a 1,251 square foot,two-bedroom, 2 bath unit in the Rosemary Village
Condominiums project. The subject is a rental unit and per the appellant's prior 2025 informal
appeal derived rental income of$26,687.66($2,223.97average per month) in 2024.
• Based on the appellant's submitted documentation,the County recommends reducing the
effective year built to 2005 to match the actual year built,change the condition from Average
to Fair, and apply an additional 10%physical depreciation for deferred maintenance issues.
• These recommended adjustments would reduce the valuation of the subject to$395,200.
• While no sales or equity analyses were performed for this appeal,the County has included
qualified sales in the subject neighborhood from 2021-2024 that illustrates the proposed
valuation is well below sales prices of similar sized units.
• Photograph of Rosemary Village Condos
• Location Map of Subject
• Current Property Record Card of Subject
• Proposed Property Record Card of Subject
• Sales in Rosemary Village 2021-2024
Motion of the Board Accept Count 's Proposed Value: $395,200
Made the motion Shannon Julian
Seconded the motion Richal Vanhook
Voted For All BOER Members
Voted Against
Property Identification:
Property Owner Bruce Jay Isaacs Trustee TAppeRant(if different)
Property Address F208 Della Street Parcel ID or Abstract 19779384631
Statement of Appeal: Request a reduction in value based on the condition and size of the home.
Current Assessed Value $692,000 ounty Opinion $689,700
Time of Hearin 3:48PM Appellant Opinion $575,000
County Representative Heidi Whetzel Board Decision $689,700
Evidence submitted by the appellant:
• The appellant is appealing based on the size and condition of his home. He states that
surrounding homes have sold for approximately one million dollars;however,he contends that
his home is smaller and in different condition compared to others and therefore not worth the
current assessed value. The house has 2.5 baths not 3 full baths.
Evidence submitted by the county representative:
• The subject property is located at 208 Della Street in Chapel Hill. A site inspection was
conducted on August 14, 2025. The home appeared to be in average condition.
• The County recommends correcting the bath count from 3 full baths to 2.5 baths.
Docusign Envelope ID:360B6188-lA59-4lB3-B839-FE17A47C9C50
• After reviewing comparable sales in the area, it was determined that the current and proposed
assessed values are consistent with similar properties. No further adjustments to value can be
supported.
• The recommended change would result in a revised value of$689,700.
• Photos of Subject
• Current Property Record Card
• Proposed Property Record Card
• Comparable
• GIS Map
Motion of the Board Accept Count 's Proposed Value: $689,700
Made the motion Richal Vanhook
Seconded the motion Shannon Julian
Voted For All BOER Members
Voted Against ...
Chair oft F&d by:
Sam SA6
Saru Salvi
11/10/2025
Recording Secre ocuSig�edyby:
Jennifer Rigsbee
11/10/2025