Loading...
HomeMy WebLinkAbout2025_11_18 BOER Minutes Docusign Envelope ID:A5042F46-AF25-45CO-912B-AADOE81E2977 MINUTES Orange County Board of Equalization and Review Meeting held on November 18, 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 Real Property Appraisal Manager Roger Gunn Temporary Appraiser Assistant Rob Teachout Appraiser Bill Hiltbold Appraiser Jimmy Milliken Appraiser Scott Zeman Appraiser C le Anderson Meeting Schedule: No. Time Appellant PIN or Abstract Appeared Appeal Type 1 1:02PM Lauren M. Marchetti 9890000384 Yes Value-Real 2 1:18PM Justin Gettings 9787352708 Yes Value-Real 3 1:34PM William E. Smith 9850848926 Yes Value-Real 4 2:OOPM Liqin Cai 9890239379 Yes Value-Real 5 2:13PM Alfred Bruce Clayton 9889354439 Yes Value-Real 6 2:24PM Harvey Charles Krasny 9799386254 Yes Value-Real 7 2:45PM David Coward 9883763046 No Value-Real 8 2:39PM Juan Villa 9799613790 No Value-Real 9 2:48PM Larry W. Gilbert 9990752342 No Value-Real 10 3:OOPM David M. Patterson 9892609143 No Value-Real 11 3:20PM Judy F. Sharpe Trustee 9861011617 Yes Value-Real 12 3:45PM Judy F. Sharpe Trustee 9861010486 Yes Value-Real 13 4:OOPM Ryan A. Mitchell 9799193133 No Value-Real Time B Meeting called to order 1:02 PM Leon Meyers Meeting adjourned 4:11 PM Richal Vanhook Docusign Envelope ID:A5042F46-AF25-45CO-912B-AADOE81E2977 Motion Time By Second To move into recess 3:12 PM Leon Meyers Richal Vanhook To return to order 3:20 PM Leon Meyers Richal Vanhook Related meeting notes: Property Identification: Property Owner Lauren M. Marchetti Appellant(if different) Property Address 2136 N. Lakeshore Drive Parcel ID or Abstract 9890000384 Statement of Appeal: Request reduction in value based on comparable properties, grade, and location in flood plain. Current Assessed Value $2,263,100 County Opinion $1,978,100 Time of Hearin 1:02 PM Appellant Opinion $1,948,400 County Representative Bill Hiltbold Board Decision $1,313,100 (50%land adjustment for flood lain Evidence submitted by the appellant: • 1)My property tax percent increase was 109.72% compared to an average of 80.82% for the rest of the 25 lakefront properties on my street,North Lakeshore Drive. 2)My house was rated the lowest building quality on the street at B-10 yet was valued significantly more than a comparable building rated B of similar size. 3)My property in entirely in the FEMA AE floodplain. Studies show that homes in the floodplain are valued up to 13.3%less than similar properties outside the flood zone. • My house is rated B-10 and valued at$358,900. There are 2 other B-10 homes and 2 B homes along North Lakeshore Drive (note spreadsheet). Two have significantly more square feet and one significantly less. The one at 2144 Lakeshore Court is most similar to mine yet is valued at $276,400. It is rated a B not B-10, has slightly more square footage(3,146 sf compared to my 3,084 s . Evidence submitted by the county representative: • There is currently no influence factor for any adjustment listed for the land value. The entire lot is in the floodplain as shown on the GIS map. However, land in flood zones is not worthless, especially with lake front lots. The photos show the beautiful lake view from this home which is considered to offset any large adjustment for being in a flood zone. However, the County does recommend applying-15%for the property being entirely in a floodplain. This change would reduce the land value by$285,000 to $1,615,000. Building value would remain at $358,900 as there is no justification for lowering the B-10 grade or the 1984 effective year built. 1. Photo 2. GIS Map 3. Analysis report Docusign Envelope ID:A5042F46-AF25-45CO-912B-AADOE81E2977 4. Current property record card 5. Proposed property record card Motion of the Board Value Changed as Follows: $1,313,100 (50%land adjustment for flood lain Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Eroperty Owner Justin Gettings Appellant(if different) Property Address 113 Founders Ridge Drive Parcel ID or Abstract 19787352708 Statement of Appeal: Request reduction in value based on appraisal. Current Assessed Value $2,009,100 County Opinion $2,009,100 Time of Hearin 1:18 PM Appellant Opinion 1,878,957 County Representative Jimmy Milliken Board Decision $2,009,100 No change in value Evidence submitted by the appellant: • After reviewing the county's valuation,I believe the assessed value exceeds the fair market value of the property. To support my appeal, I have obtained a private appraisal conducted by John McPhaul, a certified appraiser, which is enclosed with this letter. The appraisal, dated 7/15/2025, estimates the market value of my property at$1,878,957,which differs from the current assessment. Evidence submitted by the county representative: • The subject property is located in NBC 7507 at 113 Founders Ridge Drive. It was constructed in 2021 and contains approximately 5,288 square feet of living area. • The submitted appraisal was reviewed and includes several comparable sales from different neighborhoods with varying land rates: • Comparable#3 —An A+30 quality home with a land base rate of$225,000. • Comparable#4—An A+75 quality home situated on 11.72 acres, valued using the AC-9 pricing table with a land base rate of$150,000. • Comparable#5—An A+70 quality home on 6.75 acres, also valued by the AC-9 pricing table with a land base rate of$122,000. • These three sales are generally comparable to the subject in terms of overall quality and market appeal, except for construction differences noted in Comparable#3 and the significantly larger lot sizes for Comparables#4 and#5. • Comparables#1 and#2 are both located within the subject's neighborhood(NBC 7507), and to the County should be considered the most representative indicators of market value for the subject being located in the subject's neighborhood with Comparable#1 having the fewest Docusign Envelope ID:A5042F46-AF25-45CO-912B-AADOE81E2977 number of adjustments and the smallest net and gross adjustments. It is the County's opinion that Comparable#1 should have received significantly greater weight in the appraiser's reconciliation. • Comparable#1 sold for$2,150,000 and was adjusted in the appraisal to $2,145,000. • Comparable#2 sold for$2,132,500 and was adjusted to$2,139,100. • To further validate the appraisal conclusions,the County conducted an analysis of neighborhood sales within NBC 7507. This review confirms that the subject property's assessed value is consistent with both sales and equity standards for the neighborhood. • Based on the available appraisal data and County analysis,the County recommends no change to the current assessed value as the current assessed value is within range of the indication of values from the adjustments to the comparable sales in the appellant's appraisal. • Analysis • Sales Map • Current Property Record Card • GIS Map • Photo Motion of the Board Accept Coun 's Proposed Value: $2,009,100 No change in value Made the motion Richal Vanhook Seconded the motion Leon Meyers Voted For All BOER Members Voted Against ... Property Identification: Property Eproperty Owner William E. Smith Appellant if different Property Address 1818 Marions Ford Road Parcel ID or Abstract 19850848926 Statement of Appeal: Request reduction in value based on condition of yard items, deferred maintenance, scarcity of comparable properties, and perceived overvaluation of area land. Current Assessed Value $714,700 County Opinion $706,800 Time of Hearing 1:34 PM Appellant Opinion $600,000 County Representative Bill Hiltbold Board Decision $628,900($400k land, $206,400 home, $22,500 yard items Evidence submitted by the appellant: • Structures on property are very old and not well maintained. Most structures other than the main house are sheds and plywood animal structures. Home has not been updated due to ownership by a widower in his late 80s. • No actual comps. Greenbrae new development with covenants and standards to keep values high is not a comp. Other purchases of land in area shows land is overvalued. Docusign Envelope ID:A5042F46-AF25-45CO-912B-AADOE81E2977 Evidence submitted by the county representative: • Please see the analysis report. There are very few qualified sales in this neighborhood. In fact, the only improved property sale listed was under construction on Jan 1 and has not been appraised yet. • I visited the property and found the home well-kept,but the yard items are quite weathered as the appellant states. The county recommends reducing the value of the garage from $18.63/square foot to $13.00/square foot. This would decrease total yard item value $7,900 to $22,500. The building value would remain at$232,500. • If the Board accepts these changes,the total property value would decrease to $706,800. 1. Photo 2. GIS Map 3. Analysis report 4. Current property record card 5. Proposed property record card Motion of the Board Value Changed as Follows: $628,900($400k land, $206,400 home, $22,500 SFYI Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Property Owner Li in Cai Appellant if different Property Address 109 San Miguel Place Parcel ID or Abstract 19890239379 Statement of Appeal: Request reduction in value based on data inaccuracy, condition, comparable sales and land utility. Current Assessed Value $1,356,000 County Opinion $1,356,000 Time of Hearin 2:00 PM Appellant Opinion $1,000,000 County Representative Jimmy Milliken Board Decision $1,356,000 No change in value Evidence submitted by the appellant: • Issues from incorrect square footage, flood repairs, sales, and usable outdoors ace. Evidence submitted by the county representative: • The subject property is located in NBC 7550 at 109 San Miguel Place. It was constructed in 2002 and contains approximately 5,768 square feet of living area according to County records. • The appellant submitted two comparable sales: 108 San Miguel Place, a 4,738-square foot home that sold in 2021, and 105 San Sophia Drive, a 3,372-s uare foot home that sold in 2023. Docusign Envelope ID:A5042F46-AF25-45CO-912B-AADOE81E2977 Upon review, these comparables do not accurately represent the current market for NBC 7550 due to significant differences in sale dates, size, and overall characteristics. • The subject's lot size is consistent with neighboring parcels, and the front yard appearance is similar to other homes located within the cul-de-sac. • To provide a more accurate evaluation, the County conducted an analysis of more recent and similarly sized sales within NBC 7550. The results indicate that the subject property's assessed value is generally aligned with neighborhood market trends. • Although the appellant referenced flood-related impacts,these events occurred after the valuation date and therefore cannot be considered for this tax year. Additionally, the third floor area, while potentially open, appears to be finished space and is appropriately included in the total living area calculation. • Based on these findings,the County recommends no change in valuation. • Analysis • Comper Report • Current Property Record Card • Street View Map • GIS Map • Photo Motion of the Board Accept Coun 's Proposed Value: $1,356,000 No change in value Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Property Eproperty Owner Alfred Bruce Clayton Appellant if different Property Address 5.0 acres on Tilley Road Parcel ID or Abstract 9889354439 Statement of Appeal: Request reduction in value based on flooding and land condition. Current Assessed Value $75,300 County Opinion WOO Time of Hearin 2:13 PM Appellant Opinion $7,530 County Representative Scott Zeman Board Decision $37,600 Evidence submitted by the appellant: • This land was 90%underwater [during Tropical Depression Chantal]. All the land around me goes to the lowest point which is my land. I have the creek running through my land it runs over the bank. The pipe on Tilley Road has caved in on my side of the road. When we got all that rain on the back side of my land was 6 feet under water and the front of my property was 2 to 4 feet under water. I can't put built anything on this property. Docusign Envelope ID:A5042F46-AF25-45CO-912B-AADOE81E2977 Evidence submitted by the county representative: • A county appraiser met the appellant at the property for a site review on 10/29/2025. Photographs were taken by the appraiser. The appraiser observed locations where debris from the flooding had been caught in trees. The debris indicates that flood waters were 5 to 6 feet high in the lower areas of the property. • About 90%of the property appeared to have been flooded. The FEMA floodplain map shows about 75%of the property in the 100-year floodplain, but floodwaters reached beyond this extent. • There is also a steep gully running through the middle of the property beginning at the drainage pipe underneath Tilley Road. • Based on the appraiser observations,the property should be considered unsuitable for development. The property currently has a 50% downward adjustment for the floodplain. The county recommends the adjustment be revised to 75%. • With the adjustment,the property would be valued at$37,600. 1. Overhead image with 100-year floodplain 2. Appraiser photos 3. Current property record card 4. Proposed property record Motion of the Board Accept Coun 's Proposed Value: $37,600 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members _ Voted Against Property Identification: Property Owner I Harvey Charles Krasny Appellant(if different) Property Address 1 120 Woodbridge Lane Parcel ID or Abstract 9799386254 Statement of Appeal: Request reduction in value based on amount of increase, condition of house and land, and proximity to other properties and traffic areas. Current Assessed Value $297,900 County Opinion $233,800 Time of Hearin 2:24 PM Appellant Opinion $216,400 County Representative C le Anderson Board Decision $233,800 Evidence submitted by the appellant: • The appellant states that there are several reasons for this appeal: - A disproportionate increase(77%) in the assessment - Lack of updates/upgrades and condition issues - Proximity to the Marriott Hotel Docusign Envelope ID:A5042F46-AF25-45CO-912B-AADOE81E2977 - Storm water runoff - Proximity to short-term rental units - Proximity to high traffic areas Evidence submitted by the county representative: • 120 Woodbridge Lane—Chapel Hill • Appellant States: • The appellant cites multiple concerns related to the property's condition and maintenance issues. • County Staff Review: County staff conducted both an interior and exterior inspection. The interior showed no updates since construction,with cracks in the drywall,torn carpet, leaking and fogged windows, and overall deferred maintenance. The exterior exhibited brick separation from the slab, rotted windowpanes, and a deteriorated rear privacy fence. • The lot currently carries a-5%adjustment for proximity to the nearby hotel. However, wastewater runoff affecting the right side of the property has likely contributed to foundation problems. • County staff also reviewed a sales analysis of recently sold units within the subject's neighborhood. The price per square foot of these sales exceeds the value per square foot of the subject property, as all comparable units have been extensively renovated and do not exhibit the physical issues observed for the subject. For this reason,the sales analysis was given limited weight. • Recommendations: - Reduce the Effective Year Built from 1995 to its actual year built of 1984 to reflect the lack of updates. - Apply a 30%Physical Depreciation adjustment for interior and structural issues. - Increase the Land Adjustment from-5%to-10%to account for the wastewater runoff and possible resulting impact on the foundation. • These recommended adjustments would result in a revised assessed value of$233,800 for the subject property. • Subject Photo • GIS Map • Sales Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $233,800 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Docusign Envelope ID:A5042F46-AF25-45CO-912B-AADOE81E2977 Property Identification: Eroperty Owner David Coward Appellant(if different) Property Address 2702 Red Hill Lane Parcel ID or Abstract 19883763046 Statement of Appeal: Request reduction in value based on perceived over-valuation,comparison to newer home construction and a 2021 appraisal. Current Assessed Value $1,329,000 County Opinion $1,329,000 Time of Hearin 2:30 PM Appellant Opinion $950,000 County Representative C le Anderson Board Decision $1,264,900 -25% adjustment Evidence submitted by the appellant: • The appellant contends that the current appraisal exceeds market value. They note that Drees, the builder of their home, is constructing newer and more upgraded homes on larger lots with neighborhood amenities for$705,500—$960,300 as of January 1, 2025, with additional discounts offered. The also states that the subject is an older,builder-grade Drees'home lacking the upgrades of newer models. • An appraisal dated December 20,2021,valued the property at$1,150,000. The appellant states that this was the height of the real estate market during the pandemic's inflated market conditions. The most recent comparable sale in the neighborhood,4004 Spring Lake Drive, sold in August 2024 for$1,300,000 and is a custom-built home on 10 acres,unlike the subject. Evidence submitted by the county representative: • Subject Property Overview:The subject property is a 10.01-acre tract with a 5,698-square-foot single-family dwelling located at 2702 Red Hill Road in Hillsborough. The appellant states that the dwelling is builder-grade and lacks the upgrades found in newer model homes. The appellant submitted a fee appraisal with an opinion of value of$1,150,000, dated December 20, 2021, as supporting documentation. The appellant also referenced a recent sale in the neighborhood, located at 4004 Spring Lake Drive, and contends that this comparable is superior to the subject. Additionally,the appellant notes that the appraisal was completed during a period of elevated housing prices. • County Review and Findings: County staff conducted a site visit for physical verification and photos. Staff also reviewed the appellant's 2021 appraisal and the recently sold comparable provided. • Review of Appraisal Comparables: In the appellant's appraisal, none of the four comparable sales were located in the subject's neighborhood. Comparable sales one through three were 2021 sales located 1.97 to 3.61 miles from the subject property. The fourth comparable was excluded because it sold in June 2020,which is prior to the last revaluation date of January 1, 2021, and therefore not applicable. • The average value per square foot(building value) of comparable sales one through three is $199.14, compared to $177.01 for the subject property,indicating that the subject is not over- assessed relative to these sales. Docusign Envelope ID:A5042F46-AF25-45CO-912B-AADOE81E2977 • Neighborhood Land Sales Analysis: County staff also reviewed recent land sales in the subject property's neighborhood. The analysis includes three comparable sales, one of which sold twice. The parcel at 4018 Spring Lake Drive sold in December 2021 for$269,000, and again in July 2024 for$400,000. This increase reflects an upward trend in neighborhood land values from 2021 to 2024, consistent with broader local market appreciation. The analysis further shows that the subject property's land value aligns with these neighborhood land sales. • Review of Improved Comparable—4004 Spring Lake Drive: There was one recent improved sale in the neighborhood, 4004 Spring Lake Drive, which the appellant referenced. County staff conducted a comparative analysis between this sale and the subject property. The analysis indicates that the subject's value per square foot is in line with this comparable, which has a- 10%land adjustment for an easement and a dwelling that is eleven years older than the subject. • Recommendation: After reviewing the appeal,the supporting appraisal,the neighborhood sales, and completing the physical inspection, County staff recommends no change to the current assessed value of$1,329,000 for the subject property. • GIS Map • Land Sales Analysis • Sales Analysis • Property Record Card Motion of the Board Value Changed as Follows: $1,264,900 -25% adjustment Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Pro a Owner Juan Villa Appellant if different Property Address 808 Tinkerbell Road Parcel ID or Abstract 9799613790 Statement of Appeal: Request reduction in value based on recent sale price. Current Assessed Value $444,700 County Opinion $444,700 Time of Hearin 2:39 PM Appellant Opinion $415,000 County Representative Scott Zeman Board Decision $444,700 No change in value Evidence submitted by the appellant: • The subject property sold for$415,000 on 6/26/2025. • (Appraiser's note: Juan Villa was the owner of the property when the appeal was submitted on 5/20/2025. As of 6/26/2025,the property is owned by Jennifer Villa.) Evidence submitted by the county representative: • A site visit by an appraiser was performed on 1 l/12/2025.Photos taken from the exterior are Docusign Envelope ID:A5042F46-AF25-45CO-912B-AADOE81E2977 attached. No photos were provided by the appellant. • Appraiser observations and recommendations: No changes are recommended to the physical characteristics of the property. • The subject property sold for$415,000 after the revaluation date of January 1,2025. The grantor and grantee share the same last name. A sale between related parties does not justify a change in value. The home sold previously in March 2022 for$410,000. 1. GIS Map 2. Exterior photo 3. Property record card Motion of the Board Accept Coun 's Proposed Value: $444,700 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 Larry W. Gilbert Appellant(if different) Property Address 5215 Gray Road Parcel ID or Abstract 9990752342 Statement of Appeal: Request reduction in value based on 2022 appraisal,utility of parcel, and condition of homes in proximity to subject. Current Assessed Value $638,100 County Opinion $566,800 Time of Hearin 2:48 PM Appellant Opinion $420,000 County Representative Scott Zeman Board Decision $566,800(rather than adjust land or improvements, achieve this value via override Evidence submitted by the appellant: • Wayne Ross Appraisals valued the subject property at$463,000 as of 1/10/2022. • The property cannot be further developed because of the pond, septic field, and inability to perc. • The neighboring properties on Gray Road are older manufactured homes in disrepair,which detract from the value of the subject property. Evidence submitted by the county representative: • A county appraiser conducted a site review on 11/13/2025. The appellant was at home and allowed access to the exterior of the property. Photographs were taken by the appraiser. No interior photographs were provided. • Appraiser observations and recommendations: Docusign Envelope ID:A5042F46-AF25-45CO-912B-AADOE81E2977 1. GRADE: The residence has a grade of C+05.No change to grade is recommended. 2. AGE: The residence was built in 2000 and has an effective year built of 2005. The private appraisal provided by the appellant indicates the property has been updated with a remodeled bathroom, LVP flooring, and newer kitchen appliances.No change to effective year built is recommended. 3. CONDITION: The residence is currently in Average condition.No change to condition is recommended. 4. YARD ITEMS: The county recommends changing the classification of the Garage outbuilding to a Carport. The value of the structure would be reduced from$18,600 to$14,700. 5. LAND VALUE: The county recommends adding a-10%adjustment to the land value to account for the neighboring properties on Gray Road. These properties tend to be older manufactured homes in poor condition and detract from the value of the subject property. The land value would be reduced from $370,800 to$303,400. 6. PRIVATE APPRAISAL: The private appraisal submitted by the appellant is effective 1/10/2022 and is based on comparable sales which occurred in 2021. These sales are not recent enough to justify the subject property's value as of 1/1/2025. 7. COUNTY SALES ANALYSIS: The county's analysis of four comparable 2024 sales indicate a median sale price of$292 per finished square foot.After applying the recommended changes above, the subject property would be assessed at$290 per finished square foot. • With these changes,the county recommends a value of$566,800 for the subject property. 1. Overhead and exterior photos 2. Appraisal by Wayne Ross Appraisals 3. County sales analysis 4. Current property record card 5. Proposed property record card Motion of the Board Accept County's Proposed Value: $566,800(rather than adjust land or improvements, achieve this value via override Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Property Owner David M. Patterson Appellant if different Property Address 5307 Pine Cone Lane Parcel ID or Abstract 9892609143 Statement of Appeal: Request reduction in value based on condition of house and deferred maintenance. Docusign Envelope ID:A5042F46-AF25-45CO-912B-AADOE81E2977 Current Assessed Value $1,512,100 County Opinion $1,450,400 Time of Hearin 3:00 PM Appellant Opinion $1,350,000 County Representative Jimmy Milliken Board Decision $1,450,400 Evidence submitted by the appellant: • HVAC needs to be replaced. Wood rot on windows,doors and siding requiringre lacement. Evidence submitted by the county representative: • The subject property is located in NBC 7924 at 5307 Pine Cone Lane. It was constructed in 1993 and contains approximately 4,542 square feet of living area. • The appellant submitted 17 comparable sales and two active listings, all from 2025,which fall outside the applicable sales validation period and therefore cannot be considered for this review. • A sales analysis was created using qualified sales within NBC 7924, which indicates that the subject property reflects a higher assessed value per square foot compared to neighboring properties. This difference is primarily attributed to the larger lot size and associated land valuation. • Considering the submitted evidence regarding the property's age and physical condition,the County recommends lowering the effective year built from 2015 to 2008 to better represent current condition and depreciation. • This adjustment would result in a revised total property value of$1,450,400, which the County recommends as the new assessed value. • Sales Analysis • Current Property Record Card • Proposed Property Record Card • Maps • GIS Map Motion of the Board Accept Coun 's Proposed Value: $1,450,400 Made the motion Richal Vanhook Seconded the motion Leon Meyers Voted For All BOER Members Voted Against Property Identification: [Property Owner Judy F. Sharpe Trustee Appellant(if different) Property Address 1532 Sharpe Road Parcel ID or Abstract 19861011617 Statement of Appeal: Request reduction in value based on land condition/utility and percentage of increase. Docusign Envelope ID:A5042F46-AF25-45CO-912B-AADOE81E2977 Current Assessed Value $396,600 County Opinion $363,500 Time of Hearin 3:20 PM Appellant Opinion $308,400 County Representative Jimmy Milliken Board Decision $348,800(Revised county- ro osed value Evidence submitted by the appellant: • Appeal is about the land and increase percentage. Evidence submitted by the county representative: • The subject property is located in NBC 7011 at 1532 Sharpe Road. It was constructed in 1990 and contains approximately 1,872 square feet of living area. • The basis of the appeal concerns both land valuation and the percentage of assessed value increase from the prior revaluation period. • After reviewing the submitted documentation and site characteristics,the County recommends applying an additional-20%land adjustment to account for access limitations and topographic challenges on the parcel. If approved by the Board,this adjustment will result in a revised total property value of$363,500. • It should also be noted that there is no basis for appeal related to the magnitude of value change between revaluation periods. • Based on the available evidence,the County recommends adoption of an adjusted value of $363,500. • Current Property Record Card • Proposed Property Record Card • Plat • GIS Map • Photo Motion of the Board Accept County's Proposed Value: $348,800(Revised county-proposed value Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Property Owner Judy F. Sharpe Trustee Appellant if different Property Address 1528 Sharpe Road Parcel ID or Abstract 9861010486 Statement of Appeal: Request reduction in value based on last year's value plus 50%increase. Current Assessed Value $125,800 County Opinion $125,800 Time of Hearin 3:45 PM Appellant Opinion $107,100 Docusign Envelope ID:A5042F46-AF25-45CO-912B-AADOE81E2977 County Representative I Jimmy Milliken I Board Decision $125,800 No change in value Evidence submitted by the appellant: • "Last year's value $71,400 plus 50%increase" Evidence submitted by the county representative: • The subject property is located in NBC 7011 at 1528 Sharpe Road and consists of 1.68 acres of land. • During the informal appeal period,the property was reviewed and adjusted to account for site- specific conditions. A-40%land adjustment was applied to reflect limited access (long private dirt driveway), as well as irregular shape, easement encumbrances, and topography/stream impacts. • Based on the evidence submitted,these factors have already been addressed in the current valuation. Furthermore, there is no basis for appeal related to the amount of increase between revaluation periods. • Accordingly, the County recommends no change to the current assessed valuation. • Current Property Record Card • Plat • GIS Map • Photo Motion of the Board Accept Coun 's Proposed Value: $125,800 No change in value Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Eproperty Owner Ryan A. Mitchell Appellant(if different) Property Address 2119 Markham Drive Parcel ID or Abstract 9799193133 Statement of Appeal: Request reduction in value based on age and condition of house. Current Assessed Value $794,200 County Opinion $740,300 Time of Hearin 4:00 PM Appellant Opinion $694,200 County Representative Jimmy Milliken Board Decision $740,300 Evidence submitted by the appellant: • Our house was built in 1962 and is in total disrepair. Evidence submitted by the county representative: • The subject property is located in NBC 7492 at 2119 Markham Drive. It was constructed in Docusign Envelope ID:A5042F46-AF25-45CO-912B-AADOE81E2977 1962 and contains approximately 3,600 square feet of gross living area. • After discussion with the appellant, it was confirmed that the property has undergone minimal improvements consisting primarily of interior wall modifications to open living areas,painting, and the addition of a deck adjacent to the pool. • Based on this information,the effective year built has been adjusted from 2004 to 1987 to reflect the level of updates and overall condition of the property more accurately. • This adjustment results in a revised total property value of$740,300. • Current Property Record Card • Proposed Property Record Card • GIS Map • Photo Motion of the Board Accept Coun 's Proposed Value: $740,300 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For Voted Against Leon Meyers Chair of the d5igned by. Leon Meyers 57FT °WF 12/6/2025 Recording Sec ;by. Rob Teachout 12/6/2025