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Home My WebLink About2025_11_20 BOER Minutes Docusign Envelope ID:67ADOF44-02C2-4953-B595-13B4C7134235 MINUTES Orange County Board of Equalization and Review Meeting held on November 20, 2025 Board Members in attendance: Chair of the Board Richal Vanhook Yes Regular Member Saru Salvi Yes Alternate Member Barbara Levine 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 Leon Meyers No Orange County Staff in attendance: Deputy Tax Assessor Chad Phillips Real Property Appraisal Manager Roger Gunn Chief Appraiser Kelly Wells Temporary Appraiser Assistant Rob Teachout Appraiser Bill Hiltbold Appraiser Louise Benson-Lochner Appraiser Jimmy Milliken Appraiser Heidi Whetzel Meeting Schedule: No. Time Appellant PIN or Abstract Appeared Appeal Type 1 9:03AM Fan Wei 9880834233 Yes Value-Real 2 9:18AM Mona L. Daniels 9759462945 Yes Value-Real 3 9:29AM Milada A.Vachudova 9789824727 No Value-Real 4 9:33AM Jimmy L. Bradshaw 9838255735 No Value-Real 5 9:37AM Patrick Kendal Kuiper 9890314017 No Value-Real 6 9:45AM Ziad Gellad 9891719016 No Value-Real 7 10:04AM James W. C. Pendergraft Trust 9788281854 No Value-Real 8 10:10AM James W. C. Pendergraft Trust 9788189750 No Value-Real 9 10:15AM James W. C. Pendergraft Trust 9788189675 No Value-Real 10 10:17AM James W. C. Pendergraft Trust 9788281812 No Value-Real 11 10:19AM Thomas C.Triumph 9871445285 No Value-Real 12 10:21AM Charles William Garrard 0804022610 No Value-Real 13 10:24AM Ripal N. Shah Trustee 9777868168 No Value-Real 14 10:27AM Donny Walker 9857863173 No Value-Real 15 10:32AM Mastin Holdings LLC 9788095175 Yes Value-Real 16 10:36AM CHNS LLC 9788083254 Yes Value-Real 17 10:47AM Mastin Holdings LLC 9788067804 Yes Value-Real 18 11:04AM CHNS LLC 9788116439 Yes Value-Real Docusign Envelope ID:67ADOF44-02C2-4953-B595-13B4C7134235 19 11:31AM Wuwei Feng 9881404209 Yes Value-Real Time B Meeting called to order 9:03 AM Richal Vanhook Meeting adjourned 11:30 AM Richal Vanhook Property Identification: Property Owner Fan Wei A ellant(if different) Property Address 108 Saddle Ridge Road I Parcel ID or Abstract 19880834233 Statement of Appeal: Request reduction in value based on purchase price, condition, and comparable property grades. Current Assessed Value $762,500 ounty Opinion $747,200 Time of Hearin 9:03 AM Appellant Opinion 1 $700,000 County Representative Bill Hiltbold Board Decision 1 $747,200 Evidence submitted by the appellant: • The appraised value as of 01/01/2025 is higher than our purchase price in later January this year(01/22/2025). For the house, our building quality was assigned A-10, for a 1977 old house, torn down inside, and frame house. In comparison: Grade A-10 is also assigned to our neighbor 211 Saddle Ridge Road,but a masonry house, fully updated and reconstructed inside a few years ago. A lower Grade B+10 is assigned to 3 Sutton Place,which is also a frame house built the same year. A lower grade B+10 is also assigned to 831 Kenmore Road,which is a better masonry house, and is newer than our house. Many such examples where most of the houses of our age with no renovation is graded at B+10 at most. Evidence submitted by the county representative: • The analysis report shows the subject is slightly over valued compared to very similar properties in neighborhood 7472. • 1 measured and corrected the sketch with deck and screen porch dimensions. There is an area next to the garage built on the garage slab. I relabeled this area Addition on Slab and relabeled the remaining second floor US 30 which increased living area by 25 square feet. • The county recommends changing the effective year built to 1995. If the Board accepts these changes, the building value would decrease $15,300 to$447,200 and total property value would reduce to $747,200 which is$2,200 above the sale price in Jan 2025 of$745,000. 1. Photo 2. GIS Map 3. Analysis report 4. Current property record card 5. Proposed property record card Motion of the Board Accept Coun 's Proposed Value: $747,200 Made the motion Saru Salvi Seconded the motion Barbara Levine Docusign Envelope ID:67ADOF44-02C2-4953-B595-13B4C7134235 Voted For I All BOER Members Voted Against Property Identification: Property Owner Mona L. Daniels A ellant(if different) Property Address 2527 Gemena Road I Parcel ID or Abstract 19759462945 Statement of Appeal: Request reduction in value based on condition. Current Assessed Value $280,000 ounty Opinion $236,600 Time of Hearin 9:18 AM Appellant Opinion $172,000 County Representative Roger Gunn Board Decision $236,600 Evidence submitted by the appellant: • The appellant states that there have been no updates to the interior or exterior of the home, and when it rains there is standing water in some areas of the yard. The appellant also states that her property is served by well and septic and is a 4 bedroom, 1 1/2 bath home with 1,100 square feet. Evidence submitted by the county representative: • The subject is already listed in Fair condition from the previous informal appeal. Upon additional information supplied by the appellant at the formal appeal,the County recommends applying 20%functional depreciation to the subject for having 4 bedrooms and only 1 1/2 baths in a 1,288 square foot home as 4 bedrooms are generally excessive and undersized for a home of that size, especially when served by less than 2 full baths. The County also recommends applying a-10%land adjustment to the property for the standing water/drainage issue. • The recommended changes would reduce the value of the property from$280,000 to $236,600. 1. GIS Map 2. Current Property Record Card 3. Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $236,600 Made the motion Saru Salvi Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Property Owner Milada A. Vachudova Appellant if different Property Address 1 100 Hoot Owl Lane Parcel ID or Abstract 19789824727 Docusign Envelope ID:67ADOF44-02C2-4953-B595-13B4C7134235 Statement of Appeal: Request reduction in value based on comparable properties. Current Assessed Value $630,600 County Opinion $597,600 Time of Hearin 9:29 AM Appellant Opinion $500,000 County Representative Bill Hiltbold Board Decision $597,600 Evidence submitted by the appellant: • Our.6 acres of land is valued at$400,000. Our neighbors at 103 Hoot Owl have 1.18 acres of land, which was also valued at$400,000. Our neighbors at 118 Meadowbrook have 1.03 acres of land, and 123 Meadowbrook has 1.13 acres of land.Both of their plots of land are also valued at$400,000. We have one of the smallest lots in the neighborhood. Evidence submitted by the county representative: • The photos show the house continuing to deteriorate with a rotted deck and no exterior maintenance. I propose reducing the effective year built from 1962 to 1953. Walking around the house I noticed the 209 square foot room on the right side is glassed on 3 sides and should be labeled an enclosed porch. The photo of the small carport shows it is a simple wood frame structure with an earth floor. I recommend reducing its value to $1,000. All lots in the subject neighborhood are valued by the lot method at$400,000 a lot including nearby smaller lots on PINS 9789827812 (49 acre) and PIN 9789830014(.5 acre). No adjustment to the land value is recommended. • If the Board accepts these recommended changes,the building value would decrease by $30,500 to $196,600,yard items by$2,500 to $1,000 and total property by$33,000. to $597,600. 1. Photo 2. GIS Map 3. Current property record card 4. Proposed property record card Motion of the Board Accept Coun 's Proposed Value: $597,600 Made the motion Barbara Levine Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: Property Owner Jimmy L. Bradshaw Appellant if different Property Address 6422 Allie Mae Road Parcel ID or Abstract 9838255735 Statement of Appeal: Request reduction in value based on parcel size. Current Assessed Value $142,500 County Opinion $142,500 Time of Hearin 9:33 AM Appellant O inion $140,000 County Representative Roger Gunn Board Decision $142,500 No change in value Docusign Envelope ID:67ADOF44-02C2-4953-B595-13B4C7134235 Evidence submitted by the appellant: • I don't think I have the same amount of land that I had last year. I had to give my daughter some of my land so she could put a trailer on it. I'm checking to make sure that you have the correct acres of land with my home. • No other evidence was submitted to support the a ellant's opinion of value. Evidence submitted by the county representative: • The subject is a 1984 manufactured home containing 1,248 square feet situated on 2.26 acres. in a phone conversation with the appellant,I confirmed that he has been valued and taxed on 2.26 acres since 2023 as a split occurred in 2022 to his former 4.01-acre parcel. The appellant chose to continue his appeal but not appear. • As no evidence was submitted to support a change in value, the County recommends no change to the current valuation. • GIS Map • Current Property Record Card Motion of the Board Accept Coun 's Proposed Value: $142,500 No change in value Made the motion Saru Salvi Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Property Owner Patrick Kendal Kui er Appellant if different Property Address 2470 Foxwood Drive Parcel ID or Abstract 9890314017 Statement of Appeal: Request reduction in value based on condition and a comparable property. Current Assessed Value $679,400 County Opinion $679,400 Time of Hearin 9:37 AM Appellant Opinion $500,000 County Representative Louise Benson- Board Decision $679,400 No change in value Lochner Evidence submitted by the appellant: • The Appellant filed a formal appeal on June 11,2025. • The Appellant listed many negative aspects of the home and supplied information concerning a comparable at 2481 Foxwood Dr. • Also, 2 interior photos of the screen porch of the subject were included. Evidence submitted by the county representative: Docusign Envelope ID:67ADOF44-02C2-4953-B595-13B4C7134235 • NOTE: An Informal Appeal was filed for 2025. The Informal Appeal was reviewed by a different appraiser. An adjustment to the Effective Year Built was made at that time. • On 11/13/2025 a drive-by site visit was performed by this appraiser. Prior to the site visit, this appraiser requested an on-site visit to observe land/drainage issues and home condition as noted by the Appellant. This request was denied due to the appellant not wanting to disrupt the tenant. In the same conversation the appellant questioned if the assessed value could rise if a site visit was performed. Internet information concerning the rental listing is attached depicting the current condition of the interior of the home and the fenced in area of the yard. • Observations and recommendations: 1. The Comparable Sale at 2481 Foxwood provided by the Appellant is not applicable due to occurring after 1/l/2025. As a note,the sale price of the home was$620,000 (not the list price of$580,000 quoted by the Appellant). 2. NBC 7490 is lot priced at$325,000 per site. The appellant noted drainage issues but due to the property being fenced, an on-site visit being denied,no evidence provided, and no observance during the drive-by visit, no adjustment is recommended. 3. The appellant noted the subject was located on a busy street. This appraiser observed one car drove on the street during the 5-minute drive by visit. No excessive road noise was observed. No change is recommended for location. The rental listing denotes a"peaceful" location. 4. The Actual Year Built is 1976,the current Effective Year Built is 2006 (19 years). No change is recommended due to lack of evidence or appraiser observation. 5. Five comparables are attached to this report. All are in the 'B'range for Grade. The grade of B for the subject is appropriate; no adjustment is recommended. 6. A Comper Report is attached. The 5 qualified comps bracket the Subject with no significant variation that would justify a reduction of assessed value from the current$679,400 to the requested$500,000. 7. The Appellant has not provided evidence to warrant any reduction. • It is the appraisers position the current assessed value is appropriate no change is recommended. 1. Current Property Record Card 2. Proposed Property Record Card 3. Photos of Improvements 4. Maps -Location&GIS 5. Com er report Motion of the Board Accept Coun 's Proposed Value: $679,400 No change in value Made the motion Saru Salvi Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Pro a Owner Ziad Gellad Appellant if different Property Address 4982 Shakori Trail Parcel ID or Abstract 9891719016 Docusign Envelope ID:67ADOF44-02C2-4953-B595-13B4C7134235 Statement of Appeal: Request reduction in value based on price per square foot of comparable property and a property currently on market. Current Assessed Value $1,993,600 County Opinion $1,993,600 Time of Hearin 9:45 AM Appellant Opinion $1,910,800 County Representative Louise Benson- Board Decision $1,993,600 No change in value Lochner Evidence submitted by the appellant: • The appellant filed a formal appeal on July 11, 2025. The appellant's basis for reduction is: 1. Comparison value of price per square foot with comparable located at 475 Martin Madden Way. 2. Current property on the market • No additional evidence(e.g., photos, repair bids, fee appraisal)were provided. Evidence submitted by the county representative: • The Comper report attached includes the only sale in NBC 7985 during the 4-year qualification time period and is the appellant's sole evidence. The comparable was built one year prior to the subject which affects the depreciation percentage and therefore the value per square foot. Additionally open porches vs decks vs screen porches affect the square foot values as do number of fireplaces and bathrooms. The remaining cost factors were applied equitably per the approved County Schedule of Values to determine the value per square foot. • Homes currently on the market are not evidence of the market value as of 1/l/2025. • Due to a lack of further evidence provided by the Appellant,the County recommends no change in the current assessed value of$1,993,600. 1. Current Property Record Card 2. Proposed Property Record Card 3. Photo of Improvement 4. Maps -Location&GIS 5. Com er for NBC 7985,Appellant evidence Motion of the Board Accept Coun 's Proposed Value: $1,993,600 No change in value Made the motion Saru Salvi Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Property Owner James W. C.Pendergraft Appellant(if different) Trust Docusign Envelope ID:67ADOF44-02C2-4953-B595-13B4C7134235 Property Address I 119 Caldwell Street Parcel ID or Abstract 9788281854 Statement of Appeal: Request reduction in value based on comparable land values and property rental designation. Current Assessed Value $676,700 ounty Opinion $565,700 Time of Hearin 10:04 AM Appellant Opinion $275,000 land County Representative Kelly Wells Board Decision $565,700 Evidence submitted by the appellant: • Land value should be $275,000 to match surrounding comps. • The 4 property units built by us are single unit 4-bedroom homes. They were not designed for rental homes. • They certainly can be rented to a single person, family,or students. • Our single-family homes are being rented out to students. Just as most of the properties on Church and Caldwell Street are. Evidence submitted by the county representative: • The subject property is 1,836 square foot home with 4 bedrooms and 3 baths built in 2019 in the Northside neighborhood in Chapel Hill. • All Two-to-Four Family and Designed Rental Single Family Residence (DRSFR) are receiving a+30%land adjustment in this neighborhood due to being approved for these uses and the properties'potential for greater income generation and value compared to single family homes with otherwise similar property characteristics. • During the BOER ordered neighborhood review, smaller lots in this neighborhood received a negative adjustment for the Floor Area Ratio restriction. This parcel's 30%adjustment was reduced to 10%for the current land value of$302,500 and total parcel value of$676,700. • Although the bedroom and bath count could be considered atypical for an 1,836 square foot home, it is common in this neighborhood and area. • Based on equity, The County recommends changing the: *Building type from DRSFR to Single Family, *Increasing the grade from B-05 to A to account for the bed and bath count and quality, *Reducing the land by removing the market adjustment and adding a-20% adjustment to account for the Floor Area Ratio restriction on smaller lots resulting in an overall reduction in value from $676,700 to $565,700 • Photo • GIS Map • Equity Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $565,700 Made the motion Barbara Levine Seconded the motion Saru Salvi Docusign Envelope ID:67ADOF44-02C2-4953-B595-13B4C7134235 Voted For I All BOER Members Voted Against Property Identification: Property Owner James W. C. Pendergraft Appellant(if different) Trust Property Address 604 Church Street Parcel ID or Abstract 9788189750 Statement of Appeal: Request reduction in value based on comparable land values and property rental designation. Current Assessed Value $628,600 ounty Opinion $564,000 Time of Hearin 10:10 AM Appellant Opinion $275,000 land County Representative Kelly Wells Board Decision $564,000 Evidence submitted by the appellant: • Land value should be $275,000 to match surrounding comps. • The 4 property units built by us are single unit 4-bedroom homes. They were not designed for rental homes. • They certainly can be rented to a single person, family, or students. Evidence submitted by the county representative: • The subject property is 1,836 square foot,4 bedrooms and 3 baths home built in 2017 in the Northside neighborhood in Chapel Hill. • All Two-to-Four Family and Designed Rental Single Family Residence (DRSFR) are receiving a+30%land adjustment in this neighborhood due to being approved for these uses and the properties'potential for greater income generation and value compared to single family homes with otherwise similar property characteristics. • During the BOER ordered neighborhood review, smaller lots in this neighborhood received a negative adjustment for the Floor Area Ratio restriction. This parcel's 30% adjustment was reduced to 10%for the current land value of$302,500 and total parcel value of$628,600. • Although the bedroom and bath count could be considered atypical for a 1,836 square foot home, it is common in this neighborhood and area. • Based on equity, The County recommends changing the: *Building type from DRSFR to Single Family, *Increasing the grade from C+10 to A to account for the bed and bath count and quality, *Reducing the land by removing the market adjustment and adding a-20% adjustment to account for the Floor Area Ratio restriction on smaller lots resulting in an overall reduction in value from $628,600 to$564,000. • Photo Docusign Envelope ID:67ADOF44-02C2-4953-B595-13B4C7134235 • GIS Map • Equity Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $564,000 Made the motion Barbara Levine Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner James W. C. Pendergraft Appellant(if different) Trust Property Address 602 Church Street Parcel ID or Abstract 9788189675 Statement of Appeal: Request reduction in value based on comparable land values and property rental designation. Current Assessed Value $624,800 ounty Opinion $558,400 Time of Hearin 10:15 AM Appellant Opinion $275,000 land County Representative Kelly Wells Board Decision $558,400 Evidence submitted by the appellant: • Land value should be $275,000 to match surrounding comps. • The 4 property units built by us are single unit 4-bedroom homes. They were not designed for rental homes. • They certainly can be rented to a single person, family,or students. Evidence submitted by the county representative: • The subject property is 1,835 square foot,4 bedrooms and 3 baths home built in 2017 in the Northside neighborhood in Chapel Hill. • All Two-to-Four Family and Designed Rental Single Family Residence (DRSFR) are receiving a+30%adjustment in this neighborhood due to being approved for these uses and the properties'potential for greater income generation and value compared to single family homes with otherwise similar property characteristics. • During the BOER ordered neighborhood review, smaller lots in this neighborhood received a negative adjustment for the Floor Area Ratio restriction. This parcel's 30%adjustment was reduced to 10%for the current land value of$302,500 and total parcel value of$624,800. • Although the bedroom and bath count could be considered atypical for a 1,835 square foot home, it is common in this neighborhood and area. • Based on equity, The County recommends changing the: *Building type from DRSFR to Single Family, *Increasing the grade from C+10 to A to account for the bed and bath count and quality, Docusign Envelope ID:67ADOF44-02C2-4953-B595-13B4C7134235 *Reducing the land by removing the market adjustment and adding a-20%to account for the Floor Area Ratio restriction on smaller lots resulting in an overall reduction in value from $624,800 ton$558,400. • Photo • GIS Map • Equity Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $558,400 Made the motion Barbara Levine Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner James W. C. Pendergraft Appellant(if different) Trust Property Address 203 Caldwell Street Units Parcel ID or Abstract 9788281812 A&B Statement of Appeal: Request reduction in value based on comparable land valuations. Current Assessed Value $568,700 County Opinion $568,700 Time of Hearin 10:17 AM Appellant Opinion $275,000 land County Representative Kelly Wells Board Decision $568,700 No change in value Evidence submitted by the appellant: • The land value should be$275,000 to match surrounding comps. Evidence submitted by the county representative: • The subject property is a Duplex with a total of 1,926 square feet, 5 bedrooms and 3 baths built in 2019 on a .18-acre lot in Northside, Chapel Hill. • All Two-to-Four family and Designed Rental Single Family Residence (DRSFR)are receiving a+30%adjustment due to being approved for these uses and the properties'potential for greater income generation and value compared to single family homes with otherwise similar property characteristics. • During the BOER ordered neighborhood review, smaller lots in this neighborhood received a negative adjustment for the Floor Area Ratio restriction. This parcel's 30%adjustment was reduced to 10%for the current land value of$302,500 and total parcel value of$568,700. • Based on sales and equity,the County recommends no change in value. Docusign Envelope ID:67ADOF44-02C2-4953-B595-13B4C7134235 Motion of the Board Accept Coun 's Proposed Value: $568,700 No change in value Made the motion Saru Salvi Seconded the motion Barbara Levine Voted For All BOER Members Voted Against ... Property Identification: Property Owner Thomas C. Triumph Appellant(if different) Property Address 1003 Blackwood Parcel ID or Abstract 9871445285 Mountain Road Statement of Appeal: Request reduction in value based on recent,independent,professional appraisal. Current Assessed Value $840,200 ounty Opinion $795,600 Time of Hearin 10:19 AM Appellant Opinion $792,000 County Representative Jimmy Milliken Board Decision $795,600 Evidence submitted by the appellant: • Recent independent professional appraisal as noted. Evidence submitted by the county representative: • The subject property is located in NBC 7934 at 1003 Blackwood Mountain Road. It was constructed in 2000 and contains approximately 4,052 square feet of living area. • After reviewing the submitted appraisal and conducting a site visit,the County recommends applying an additional-10%land adjustment to the existing -20%deduction that accounts for stream influence, lot shape, and steep slope conditions. • The appraisal submitted by the appellant carries limited weight, as it includes sales from different neighborhoods and incorporates 2025 sales, which fall outside the applicable valuation period. • With the revised-30%land adjustment applied,the new recommended total property value would be $795,600. • Summary • Current Property Record Card • Proposed Property Record Card • Maps • Aerial Photo Motion of the Board Accept Coun 's Proposed Value: $795,600 Made the motion Barbara Levine Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Docusign Envelope ID:67ADOF44-02C2-4953-B595-13B4C7134235 Property Identification: Property Owner Charles William Garrard Appellant(if different) Property Address 3419 Pleasant Green Road I Parcel ID or Abstract 10804022610 Statement of Appeal: Request reduction in value based on condition and easement. Current Assessed Value $262,100 ounty Opinion $197,800 Time of Hearin 10:21 AM Appellant Opinion $130,000 County Representative Heidi Whetzel Board Decision $197,800 Evidence submitted by the appellant: • This property has a mobile home and buildings built in the 1940s. AT&T has a 100 ft. right-of- way through the back of the land and you can't put a house, well, or septic s stem on it. Evidence submitted by the county representative: • The subject property is located at 3419 Pleasant Green Road in Durham.A site inspection was conducted on October 29, 2025,by Tanner Valuation Group. Based on the inspection findings, the 8 outbuildings referenced by the appellant already contribute minimal value, and the mobile home is already assessed as personal property. However,there is an AT&T utility easement along the rear of the property, which renders approximately 25%of the land unbuildable. • After review, the County recommends applying a-25%adjustment to the land to account for the impact of this easement. • This change will reduce the value from$262,100 to$197,800. Motion of the Board Accept Coun 's Proposed Value: 1 $197,800 Made the motion Saru Salvi Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Property Owner Ri al N. Shah Trustee Appellant if different Property Address 201 Graylyn Drive Parcel ID or Abstract 19777868168 Statement of Appeal: Request reduction in value based on comparable properties and sales. Current Assessed Value $1,237,900 ounty Opinion $1,192,900 Time of Hearin 10:24 AM Appellant Opinion $1,050,000 County Representative Jimmy Milliken Board Decision $1,192,900 Evidence submitted by the appellant: Docusign Envelope ID:67ADOF44-02C2-4953-B595-13B4C7134235 • Submitted data previously during informal appeal process. Additional property recently sold for$1,000,000; 102 Newell Street in Southern Village,2 blocks from our home. 4 bedrooms,4 baths 3,543 square feet, more interior updates than our home. Evidence submitted by the county representative: • The subject property is located in NBC 7582 at 201 Graylyn Drive. It was constructed in 1999 and contains approximately 3,868 square feet of living area. • The appellant submitted several comparable sales for review. Comparable 102 Newell Street is a 2025 sale and therefore cannot be considered in this valuation process. From the informal appeal, two comparables102 Graylyn Drive and 216 Glenhaven Drive—are located within the same neighborhood(NBC 7582,base land rate$450,000)but are each approximately 5,000 square feet in size,making them significantly larger than the subject property. The remaining three comparables, 800 Highgrove Drive, 214 Glade Street, and 506 Parkview Crescent, are located in NBC 7584,which carries a lower base land rate of$400,000, and therefore represent a different market segment. • To better assess equity and market alignment,the County conducted an analysis of similarly sized properties within NBC 7582. The results indicate that the subject property's current assessment is consistent with neighborhood market data, though it does not account for the floodplain located at the rear of the property. Accordingly,the County recommends applying a -10%land adjustment to account for this condition. This results in a revised total property value of$1,192,900. • Analysis • Maps • Current Property Record Card • Proposed Property Record Card • Aerial • Photo Motion of the Board Accept Coun 's Proposed Value: $1,192,900 Made the motion Saru Salvi Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Property Owner Donny Walker Appellant if different Property Address 4618 Arrowhead Trail Parcel ID or Abstract 19857863173 Statement of Appeal: Request reduction in value based on price per square foot increase and comparable properties. Current Assessed Value $755,800 County Opinion $675,800 Time of Hearing 10:27 AM Appellant Opinion $610,000 Docusign Envelope ID:67ADOF44-02C2-4953-B595-13B4C7134235 County Representative I Roger Gunn Board Decision $675,800 Evidence submitted by the appellant: • "The assessment value($444,700 ->$755,800)is an increase of 69.5%above the 2024 tax value of$444,700. That increase in value is $371 per square foot. The average cost for new construction in North Carolina in 2025 is $180 -> $250 per square foot. The most recent comparable sales available(2024)using the Orange County Comper web site price from $398,000-> $499,000. Using other online sites (Zillow,Redfin,Realtor, and Trulia)the estimated value ranges from$590,484 ->$722,500. At the current tax rate of.007304 per dollar tax value that is an increase of$1,029 in property taxes for 2025. This is a 22.9% increase from 2024 ->2025. The highest increase prior to this was 11.7%in 2021." • The appellant also supplied several Orange County sales from 2024 and 2025 as well as a Zillow estimate to support his opinion of value. Evidence submitted by the county representative: • The subject is a 1987 2-story residence containing 2,037 square feet situated on 1.61 acres at the end of Arrowhead Trail on Lake Orange. Most of the sales provided by the appellant were either not time relevant, having occurred in 2025 or not comparable due to their non-lake locations in other areas of the county. However, upon review of the property and the appellant's submitted evidence,the County recommends adjusting the waterfront adjustment from +200 to+150 to account for the rear portion being in a flood plain. The County also recommends adjusting the effective year built from 2002 to 1997, a 10-year difference from its 1987 actual age. These recommended adjustments would reduce the valuation from $755,800 to $675,800. • GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $675,800 Made the motion Barbara Levine Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: Property Owner Mastin Holdings LLC Appellant if different Adam Brown Property Address 434 Mason Street Parcel ID or Abstract 9788095175 Statement of Appeal: Request reduction in value based on comparable property quality/grade. Current Assessed Value $551,500 ounty Opinion $503,700 Time of Hearin 10:32 AM Appellant Opinion $486,200 County Representative Kelly Wells Board Decision $503,700 Docusign Envelope ID:67ADOF44-02C2-4953-B595-13B4C7134235 Evidence submitted by the appellant: • County's assessment of identical property • Mis-designated quality"A" Evidence submitted by the county representative: • The subject property is a single-family home with 2,104 square feet, 5 bedrooms and 3 baths built in 2011 located in the Northside District in Chapel Hill. • There are other homes in the area very similar to the subject that have a Quality Grade of B+10. Based on equity, The County recommends changing the grade from A to B+10 resulting in a reduction in value from $551,500 to$503,700. • Photo • GIS Map • Equity Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept County's Proposed Value: $503,700 Made the motion Saru Salvi Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Property Owner CHNS LLC Appellant if different Adam Brown Property Address Unimproved 0.15-acre Parcel ID or Abstract 9788083254 parcel on Gomains Avenue Statement of Appeal: Request reduction in value based on County's assessment of other unbuildable lots. Current Assessed Value $55,000 County Opinion $44,000 Time of Hearin 10:36 AM Appellant Opinion $1 County Representative Kelly Wells Board Decision $44,000 Evidence submitted by the appellant: • County's assessment of other unbuildable lots Evidence submitted by the county representative: • The subject property is a vacant lot with.15 acres in the Northside District in Chapel Hill. • There is an OWASA easement that runs through the property from front to back rendering it unbuildable. The typical adjustment for an unbuildable lot is -75%which is what is currently on the parcel. Docusign Envelope ID:67ADOF44-02C2-4953-B595-13B4C7134235 • The BOER adjusted a previous unbuildable lot(due to shape and setbacks)in The Northside District by-80%. • Based on equity, The County recommends increasing the adjustment from-75%to -80% resulting in a reduction in value from$55,000 to$44,000. • GIS Map with easement • Current Property Record Card Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $44,000 Made the motion Barbara Levine Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: Property Owner Mastin Holdings LLC Appellant(if different) Adam Brown Property Address 212 N. Graham Street I Parcel ID or Abstract 19788067804 Statement of Appeal: Request reduction in value based on county assessment of neighboring property and building rental designation. Current Assessed Value $580,400 County Opinion $466,000 Time of Hearin 10:47 AM Appellant Opinion $358,833 County Representative Kelly Wells Board Decision $426,300(Recommended changes plus reduce grade to B) Evidence submitted by the appellant: • County assessment of neighbors • Building type is not DRSFR(Designed Rental Single Family Residence Evidence submitted by the county representative: • The subject property is 1,536 square feet with 4 bedrooms and 3 & 1/2 baths,built in 1990, located in the Northside District in Chapel Hill. • The County currently has the home classified as a Designed Rental Single Family Residence as the bed and bath count are atypical for the size of the home. • Based on review of other homes in the neighborhood and immediate area, although the bed and bath count are atypical for a 1,530-sf single home, it is more common in this area. To be equitable, The County recommends: *Changing the building type from DRSFR to Single Family *Increasing the grade from C to B+10 Docusign Envelope ID:67ADOF44-02C2-4953-B595-13B4C7134235 *Reducing the land by removing the market adjustment and adding a-23% size adjustment to account for the Floor Area Ratio restriction on smaller lots resulting in an overall reduction in value from $580,400 to $466,000 • Photo • GIS Map • Equity Analysis • Current Property Record Card Proposed Property Record Card Motion of the Board Value Changed as Follows: P 426,300(Recommended changes plus reduce grade to B Made the motion Barbara Levine Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner CHNS LLC Appellant(if different) I Adam Brown Property Address 507 Coolidge Street Parcel ID or Abstract 19788116439 Statement of Appeal: Request reduction in value based on building rental designation. Current Assessed Value $321,100 County Opinion $321,100 Time of Hearin 11:04 AM A ellant Opinion $300,000 County Representative Bill Hiltbold Board Decision $321,100 No change in value (but remove Building 2 Evidence submitted by the appellant: • "Type" is not DRSFR. Evidence submitted by the county representative: • Despite having 0 value,the sketch of Building 2 should not have been on 2025 tax records as it was not started in 2025. The county recommends removing the sketch of Building 2. Building 1, a 1952 single family residence,was under renovation as of January 1 and is considered appropriately valued based on its percentage of completion at that time. The recommended change results in no change in overall value • Photo • GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept County's Proposed Value: $321,100 No change in value(but remove Building 2) Made the motion Saru Salvi Seconded the motion Barbara Levine Docusign Envelope ID:67ADOF44-02C2-4953-B595-13B4C7134235 Voted For I All BOER Members Voted Against Property Identification: Property Owner Wuwei Fen A ellant(if different) Property Address 2712 Creek Run Court I Parcel ID or Abstract 19881404209 Statement of Appeal: Request reduction in value based on comparable sales, current listings (in the last 12 months), and condition. Current Assessed Value $1,730,700 County Opinion $1,730,700 Time of Hearin 11:31 AM Appellant Opinion $1,560,000 County Representative Louise Benson- Board Decision $1,730,700 No change in value Lochner Evidence submitted by the appellant: • The appellant filed a formal appeal on June 27,2025. • The appellant stated"comparable sales, current listings in the last 12 months. Condition." • A list of 10 properties was attached. • No additional evidence(e.g.photos,repair bids were provided. Evidence submitted by the county representative: 1. Appellant stated that there were no discrepancies in the County records for the Subject. 2. Appellant noted 10 properties, 8 being listings in 2025. These listings are not evidence of the Subject value as of l/l/2025 and are therefore disregarded. 3. The remaining 2 sales provided by the appellant are being included on the Comper report attached as Comps 4& 5. Neither of these comps are in NBC 7910 and the grades are lower. Due to having the availability of Comps 1-3 in the same NBC as the Subject, the Appellants comps are given no weight in determination of value. 4. Comps 1 &2 on Comper are most similar to the subject and bracket all significant aspects of the subject. The approved County Schedule of Values were applied to all properties to yield the assessed value. There are no significant variations that would justify a reduction of assessed value from the current$1,730,700 to the requested$1,560,000. 5. It is indeterminable to this appraiser how the requested value of the Appellant was computed. 6. No evidence or comment was provided by Appellant concerning "condition". 7. It is recommended that no change to the current assessed value be applied and the assessed value for 2025 to remain at $1,730,700. 6. Current Property Record Card 7. Proposed Property Record Card 8. Photos of Subject from MLS 9. Maps -Location&GIS 10. Comper with photos Docusign Envelope ID:67ADOF44-02C2-4953-B595-13B4C7134235 Motion of the Board Accept Coun 's Proposed Value: $1,730,700 No change in value Made the motion Saru Salvi Seconded the motion Barbara Levine Voted For All BOER Members Voted Against ... Chair of the Boap•s; d by: Richal Vanhook FtkFe�8-1-D668H 12/9/2025 Recording Sec �y�bv: Rob Teachout aarsrngy5gg�gna 12/9/2025 Docusign Envelope ID:CFFAFF29-39B4-41E3-B543-CDBEE36AF789 MINUTES Orange County Board of Equalization and Review Meeting held on November 20, 2025 Board Members in attendance: Chair of the Board Richal Vanhook Yes Regular Member Saru Salvi Yes Alternate Member Shannon Julian Yes Alternate Member Shareese Alston No Alternate Member Hunter Beattie No Alternate Member Tony Blake No Alternate Member Vaughn Compton No Alternate Member Leon Meyers No Alternate Member Barbara Levine No Orange County Staff in attendance: Tax Administrator Nancy Freeman Office Assistant Jennifer Rigsbee Deputy Tax Assessor Chad Phillips Real Property Appraisal Manager Roger Gunn Chief Appraiser Kelly Wells Temporary Appraiser Assistant Rob Teachout Appraiser C le Anderson Appraiser Jimmy Milliken Appraiser Louise Benson-Lochner Appraiser Bill Hiltbold Staff Attorney Martha Bordogna Meeting Schedule: No. Time Appellant PIN or Abstract Appeared Appeal Type 1 1:OOPM Christopher I.Stephens 9822530638 Yes Value-Real 2 1:12PM Christopher Ivan Stephens 9875415604 Yes Value-Real 3 1:35PM Tzu Ming Tsang 9881625546 No Value-Real 4 1:38PM Tzu Ming Tsang 9777891331 No Value-Real 5 1:42PM Elizabeth Anne Patton 9890119052 Yes Value-Real 6 2:07PM Elizabeth A. Patton 9841591068 Yes Value-Real 7 2:19PM Daryl Kent Wagner 9864558983 Yes Value-Real 8 2:34PM Daryl Kent Wagner 9864568071 Yes Value-Real 9 2:38PM Linda Wilkerson Wagner 9862094751 Yes Value-Real 10 2:54PM Russell C. Briggs(Continued 9855046255 No Value-Real from 10/23/25) Time B Meeting called to order 1 1:00 PM Richal Vanhook Docusign Envelope ID:CFFAFF29-39B4-41E3-B543-CDBEE36AF789 Meeting adjourned 3:00 PM Shannon Julian Motion Time By Second To move into recess 1:20 PM Richal Vanhook Shannon Julian To return to order 1:35 PM Richal Vanhook Shannon Julian Property Identification: Property Owner Christopher I. Stephens Appellant(if different) Propefty Address 7823 Dairy Ridge Road I Parcel ID or Abstract 19822530638 Statement of Appeal: Request reduction in value based on 2018 appraisal and percent of value increase. Current Assessed Value $634,400 ounty Opinion $634,400 Time of Hearin 1:00 PM Appellant Opinion $475,000 County Representative Cyle Anderson Board Decision $634,400 No change in value Evidence submitted by the appellant: • The appellant states that the subject property appraised for$363,100 in 2018 and further notes that the current assessment reflects a 30%increase over the prior year's assessed value. No supporting documentation was provided with this appeal. Evidence submitted by the county representative: • The subject property is a 5.61-acre tract improved with a 2,688-square-foot single-family dwelling, located at 7823 Dairy Ridge Road in Mebane. Per the appellant's request, County staff were unable to conduct a physical inspection of the property. • County staff reviewed a sales report and identified one comparable sale within the subject's neighborhood: 7809 Dairy Ridge Road. This property sold in March 2021,which is close to the date of the last countywide reappraisal. The sales price of this comparable was $420,000, and its current assessed value is $573,000an increase of 36%. This assessed value reflects trending for both the time elapsed since the sale and the strong market appreciation that has occurred since March of 2021. Countywide and locally,property values have increased by an average of more than 50%between 2021 and 2025. • After review, and without the benefit of a site inspection, County staff recommend no change to the current assessed value of$634,400. • GIS Map • Sales Analysis • Subject Comp Aerial Photo • Property Record Card Motion of the Board Accept Coun 's Proposed Value: $634,400 No change in value Made the motion Saru Salvi Docusign Envelope ID:CFFAFF29-39B4-41E3-B543-CDBEE36AF789 Seconded the motion Shannon Julian Voted For All BOER Members Voted Against ... Property Identification: Property Owner Stephens Christopher Ivan A ellant(if different) Property Address 604 Buttonwood Drive I Parcel ID or Abstract 19875415604 Statement of Appeal: Request reduction in value based on comparable properties. Current Assessed Value $361,700 County Opinion $342,000 Time of Hearin 1:12 PM Appellant Opinion $300,000 County Representative C le Anderson Board Decision $342,000 Evidence submitted by the appellant: • The appellant states,"Other homes on Buttonwood Dr. that are comparable in square footage, number of bed and bathrooms are right around the$300,000-$325,000 amount...Please note that my home is on a road that is unpaved and also has several modular homes and trailers. To compare a home on this street to homes on neighboring streets is an unfair comparison. For example, Churton Grove is two streets over, English Hills is one street over. Two vastly different neighborhoods, full of large stick-built homes,paved roads and cul-de-sacs. While they are close in proximity and maybe even similar square footage in some cases,the impact of the appearance, functionality on Buttonwood Drive must be taken into consideration." • The appellant provided an offer received from an investor as supporting documentation. Evidence submitted by the county representative: • The subject property is a 0.69-acre lot improved with a 1,491-square-foot single-family dwelling located at 604 Buttonwood Drive in Hillsborough. The appellant states that the property is located on an unpaved street and in proximity to several modular and manufactured homes. The appellant also asserts that Buttonwood Drive is inferior to surrounding neighborhoods. As supporting documentation,the appellant submitted an offer-to-purchase letter from an investor offering a cash price of$326,000. • County staff reviewed the appellant's supporting documentation as well as the subject's Property Record Card. The submitted offer-to-purchase letter represents an investor seeking to acquire property at discounted rates and does not reflect true market value. County staff also reviewed a sales analysis of comparable properties in the subject's neighborhood. • After review, the County recommends the following changes: - Reduce the Effective Year Built from 2009 to 2004 - Reduce the Quality Grade from B-10 to B-15 Docusign Envelope ID:CFFAFF29-39B4-41E3-B543-CDBEE36AF789 • These recommended changes would reduce the subject property's assessed value to $342,000,bringing its value per square foot in line with the comparable sales used in the County's analysis. • Subject Photo • GIS Map • Sales Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $342,000 Made the motion Shannon Julian Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Tzu Ming Tsang Appellant(if different) Property Address 107 Stoneridge Drive Parcel ID or Abstract 19881625546 Statement of Appeal: Request reduction in value based on comparable price per square foot. Current Assessed Value $1,181,200 Ounty Opinion $1,181,200 Time of Hearin 1:35 PM Appellant Opinion $909,000 County Representative Jimmy Milliken Board Decision $1,181,200 No change in value Evidence submitted by the appellant: • Sold 3/19/2025. 18 Wedgewood Court, Chapel Hill,NC $750,000/3699=$202 per square foot=_>$202 x 4500 square foot(107 Stoneridge Drive)_ $909,000 Evidence submitted by the county representative: • The subject property is located in NBC 7982 at 107 Stoneridge Drive. It was constructed in 1979 and contains approximately 4,546 square feet of living area. • The property was appealed during the informal review,with a request to reduce the assessed value to $918,292. The appeal was denied due to reliance on a 2025 sale from NBC 7980, which is beyond the established revaluation date of January 1, 2025, and therefore not eligible for consideration. • For the formal appeal,the same comparable sale was resubmitted,with the appellant now requesting a reduced value of$909,000. Given the lack of additional supporting evidence and the existence of only one qualified 2021 sale within the applicable four-year valuation period, the County conducted an equity analysis of properties within NBC 7982. • The analysis confirms that the subject property's assessed value is consistent and equitable in comparison to similar properties within the neighborhood. Docusign Envelope ID:CFFAFF29-39B4-41E3-B543-CDBEE36AF789 • Based on the available data and supporting evidence, the County recommends no change to the current assessed value. • Analysis • Current Property Record Card • GIS Map • Photo Motion of the Board Accept Coun 's Proposed Value: $1,181,200 No change in value Made the motion Saru Salvi Seconded the motion Shannon Julian Voted For All BOER Members Voted Against ... Property Identification: Property Owner Tzu Ming Tsang Appellant(if different) Property Address 201 Cobble Ridge Drive I Parcel ID or Abstract 19777891331 Statement of Appeal: Request reduction in value based on comparable price per square foot. Current Assessed Value $651,900 ounty Opinion $628,600 Time of Hearin 1:38 PM Appellant Opinion $558,000 County Representative Jimmy Milliken Board Decision $628,600 Evidence submitted by the appellant: • Please refer to recent sold 103 Crofton Springs Place. Sold 12/2024, Sold price $640,000/ 2516=$254/square foot. 201 Cobble Ridge Drive has 2197 square feet. $254 x 2,197= $558,000. Evidence submitted by the county representative: • The subject property is located in NBC 7480 at 201 Cobble Ridge Drive. It was constructed in 1994 and contains approximately 2,197 square feet of living area. • The appellant submitted one comparable property,which had only minor kitchen upgrades, consisting primarily of new countertops and backsplash. • The appellant's valuation was based on a value per square-foot calculation derived from a single comparable which does not accurately represent the County's Computer-Assisted Mass Appraisal(CAMA)methodology as established in the Schedule of Values (SOV). • A comparable report was developed and reviewed, and the analysis indicates that the only adjustment warranted pertains to the effective year built. The County recommends revising the effective year built to match the actual year built(1994)to reflect the property's condition and level of maintenance more accurately. • This adjustment would result in a revised total property value of$628,600. Docusign Envelope ID:CFFAFF29-39B4-41E3-B543-CDBEE36AF789 • Comper Report • Current Property Record Card • Proposed Property Record Card • GIS Map • Photo Motion of the Board Accept Coun 's Proposed Value: $628,600 Made the motion Shannon Julian Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Elizabeth Anne Patton Appellant(if different Property Address 2547 Owens Court Parcel ID or Abstract 9890119052 Statement of Appeal: Request reduction in value based on easement, flooding and condition. Current Assessed Value $792,300 County Opinion $779,800 Time of Hearin 1:42 PM Appellant Opinion $477,200 County Representative Bill Hiltbold Board Decision $700,300(condition Average to Fair and-10%topography adjustment for stream Evidence submitted by the appellant: • There is a dedicated easement for city right of way. • Half the property floods from Town of Chapel Hill drainage area. • The home is in below average condition,re-roofed in April 2025. The garage has mildew. Evidence submitted by the county representative: • The subject property a single-family residence in Lake Forest Estates, neighborhood NBC 7492. The home is a one story,B grade home,built in 1975 and has 2,517 square feet of living area. While surface water may pond in places during severe storms, it is not in a FEMA recognized flood zone. • I visited the property,measured the building,deleted a patio, corrected the enclosed porch, back deck, and overall dimensions resulting in a reduction of living area from 2,580 square feet to 2,517 square feet. Corrections to the sketch reduce the building value $12,500. The county recommends a revised building value of$344,800 and total property value change from $792,300 to $779,800. 1. GIS map 2. Photos 3. Current property record card 4. Proposed property record card Docusign Envelope ID:CFFAFF29-39B4-41E3-B543-CDBEE36AF789 Motion of the Board Value Changed as Follows: $700,300(condition Average to Fair and-10%topography adjustment for stream Made the motion Saru Salvi Seconded the motion Shannon Julian Voted For All BOER Members Voted Against ... Property Identification: Property Owner Elizabeth A. Patton Appellant(if different) Property Address 14114 Sugar Ridge Road Parcel ID or Abstract 19841591068 Statement of Appeal: Request reduction in value based on comparable sales and condition. Current Assessed Value $490,000 ounty Opinion $393,900 Time of Hearin 2:07 PM Appellant Opinion $330,000 County Representative Cyle Anderson Board Decision $393,900 Evidence submitted by the appellant: • The appellant submitted six sales in an attempt to illustrate the value differences between two- bedroom homes and three-and four-bedroom homes in rural Orange County. The appellant also states that the subject property is in poor condition and requires numerous major repairs. Photographs were provided as supporting documentation. Evidence submitted by the county representative: • The subject property is a 10.13-acre tract improved with a 1,985-square-foot single-family dwelling located at 4114 Sugar Ridge Road in Hillsborough. The appellant submitted six properties in an effort to demonstrate value differences between two-bedroom homes and three-and four-bedroom homes. However, the three sales used to represent two-bedroom homes are townhomes located in Durham County and are therefore not comparable to single- family dwellings in rural Orange County. • County staff visited the subject property and reviewed the appellant's photographs and comments regarding the dwelling's condition. The subject is located within a small neighborhood consisting of only ten parcels, and no recent sales were available for analysis. After review and inspection,the County recommends the following changes: - Reduce the Effective Year Built from 1996 to 1986 - Change the Condition to Fair - Apply 30%Physical Depreciation • These recommended adjustments account for the deteriorating condition of the dwelling and its impact on market value,reducing the subject property's assessed value from$490,000 to $393,900. Docusign Envelope ID:CFFAFF29-39B4-41E3-B543-CDBEE36AF789 • GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $393,900 Made the motion Saru Salvi Seconded the motion Shannon Julian Voted For All BOER Members Voted Against ... Property Identification: Property Owner Daryl Kent Wagner Appellant(if different) Property Address 112 S Bellvue Avenue Parcel ID or Abstract 19864558983 Statement of Appeal: Request reduction in value based on comparable sales. Current Assessed Value $140,300 ounty Opinion $132,000 Time of Hearin 2:19 PM Appellant Opinion $65,000 County Representative C le Anderson Board Decision $132,000 Evidence submitted by the appellant: • The appellant provided three comparable sales as supporting documentation: I I I S. Bellvue Avenue, 220 S. Bellvue Avenue and 113 Allen Ruffin Avenue. Evidence submitted by the county representative: • Subject Property Overview o The subject property is a 0.17-acre vacant lot located on Bellvue Avenue in Hillsborough. The appellant states that this appeal is based on comparable properties and submitted three recent transfers as supporting documentation. • Review of Appellant's Evidence o County staff reviewed both the appellant's submitted sales and the subject's Property Record Card. None of the properties provided by the appellant were qualified sales, and therefore could not be considered for valuation purposes. • County Analysis o County staff analyzed the subject's Property Record Card along with a sales analysis of vacant lots within the subject's neighborhood. During this review, staff observed that a single-wide manufactured home was straddling the property line,which has a negative impact on marketability and usability of the subject lot. Docusign Envelope ID:CFFAFF29-39B4-41E3-B543-CDBEE36AF789 o To account for this encroachment, staff recommends applying an additional -5% adjustment to the Lot Value. This would increase the overall Land Adjustment from-15% (Size)to -20%(Size&Encroachment). • Recommendation • With the recommended land adjustment applied,the County recommends a revised assessed value of$132,000 for the subject property. • GIS Map • Sale Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $132,000 Made the motion Saru Salvi Seconded the motion Shannon Julian Voted For All BOER Members Voted Against Property Identification: Property Owner Daryl Kent Wagner Appellant if different) Property Address 0.15-acre parcel on Parcel ID or Abstract 9864568071 Bellvue Avenue Statement of Appeal: Request reduction in value based on comparable sales. Current Assessed Value $141,300 County Opinion $133,000 Time of Hearin 2:34 PM Appellant Opinion Not Provided County Representative C le Anderson Board Decision $133,000 Evidence submitted by the appellant: • The appellant provided three comparable sales as supporting documentation: I I I S.Bellvue Avenue, 220 S. Bellvue Avenue, and 113 Allen Ruffin Avenue. Evidence submitted by the county representative: • Subject Property Overview o The subject property is located on Bellvue Avenue in Hillsborough and is improved with a personal property singlewide manufactured home and attached porch. The appellant states that this appeal is based on comparable properties and submitted three recent transfers as supporting documentation. • Review of Appellant's Evidence Docusign Envelope ID:CFFAFF29-39B4-41E3-B543-CDBEE36AF789 o County staff reviewed both the appellant's submitted sales and the subject's Property Record Card. None of the properties provided by the appellant were qualified sales, and therefore could not be considered for valuation purposes. • County Analysis o County staff analyzed the subject's Property Record Card along with a sales analysis of vacant lots within the subject's neighborhood. During this review, staff observed that the single-wide manufactured home is straddling the property line,which has a negative impact on marketability and usability of the subject lot. o To account for this encroachment, staff recommends applying an additional -5% adjustment to the lot value. This would increase the overall land adjustment from -15% (Size)to -20%(Size&Encroachment). • Recommendation • With the recommended land adjustment applied,the County recommends a revised assessed value of$133,000 for the subject property. Motion of the Board Accept Coun 's Proposed Value: $133,000 Made the motion Saru Salvi Seconded the motion Shannon Julian Voted For All BOER Members Voted Against Property Identification: Property Owner Linda Wilkerson Wagner Appellant if different Property Address Unimproved 9.58-acre Parcel ID or Abstract 9862094751 parcel on Crossroads Church Cemetery Road Statement of Appeal: Request reduction in value based on land condition, easement and a comparable sale. Current Assessed Value $267,800 County Opinion $234,300 Time of Hearin 2:38 PM Appellant Opinion $11,960 per acre County Representative C le Anderson Board Decision $234,300 Evidence submitted by the appellant: • The appellant states that the subject property is completely wooded and lacks a well,perc site, and driveway. The appellant further notes that the parcel is encumbered by a power line easement and its accompanying buffer area, which they contend negatively affects the property's usability and value. The appellant submitted one comparable sale, identified as PIN 9862180768,which is adjacent to the subject property and sold in January 2023. Docusign Envelope ID:CFFAFF29-39B4-41E3-B543-CDBEE36AF789 Evidence submitted by the county representative: • The subject property is a 9.58-acre tract located at 2008 Crossroads Church Cemetery Road in Hillsborough. The appellant states that the parcel is completely wooded and lacks a well,perc site, and driveway. The appellant also notes that the property is encumbered by a power line easement and its associated buffer area. As supporting documentation,the appellant submitted the sale of an adjoining parcel,PIN 9862180768. • County staff reviewed the appellant's appeal as well as the subject's property record card. The comparable provided,PIN 9862180768,was recently subdivided into a smaller tract. Prior to the split,the parent parcel(PIN 9862089883)consisted of 28.34 acres and sold on January 24, 2023, for$320,000. After the subdivision,the comparable tract was reduced to 20.58 acres, and its 2025 assessed value is $369,200. • County staff performed a sales analysis using the appellant's comparable,which was also the only land sale in the subject neighborhood. The comparable's price per acre was calculated at $11,291, compared to the subject's assessed price per acre of$24,457. The comparable is significantly larger than the subject,resulting in a lower price per acre. Additionally,the comparable has significantly reduced utility due to its lack of road frontage, irregular shape, the power line easement running through the center of the property(with buffer requirements on both sides), and the presence of a stream. • After review, County staff recommends adjusting the subject property's land adjustment from - 20%(Power Line Easement)to -30%(Market), applying an additional 10%reduction to account for the power line easement, associated buffer, and the irregular shape of the parcel. This recommended change would reduce the subject property's assessed value from$267,800 to $234,300. • GIS Map • Sales Analysis • GIS Map of Comparable Sale • Comparable Sale MLS Information Motion of the Board Accept Coun 's Proposed Value: $234,300 Made the motion Saru Salvi Seconded the motion Shannon Julian Voted For All BOER Members Voted Against Property Identification: Property Owner Russell C. Briggs Appellant if different Property Address 1212 Brookhollow Road Parcel ID or Abstract 19855046255 Statement of Appeal: Request reduction in value based on insurance documents, comparable land value, and unavailability of fiber optic internet service. Docusign Envelope ID:CFFAFF29-39B4-41E3-B543-CDBEE36AF789 Current Assessed Value $223,100 County Opinion $225,800 Time of Hearin 2:54 PM Appellant Opinion $160,000 County Representative Louise Benson- Board Decision $225,800 Lochner Evidence submitted by the appellant: • The Appellant filed a formal appeal on 7/29/2025. • The Appellant stated"Per a review of my home insurance,my rebuild cost for my house is estimated at$120,000. The land values of my immediate neighbors are $18,395 per acre and $51,777 per acre. My land value is listed as $53,795 per acre. This is grossly inflated as nobody's land should be greater than$30,000 to$35,000 an acre in my area. Additionally, there is no fiber optic internet service at my location." • No additional evidence e.g.photos,repair bids, comparable sales were provided. Evidence submitted by the county representative: • NOTE: This appeal is a Continuance from 10/23/2025 due to the Appellant requesting additional time to provide evidence. • On October 9, 2025, a drive by visit of the subject was performed by this appraiser. A drive-by evaluation is considered a sufficient review due to the nature of the appeal. • Observations and corrections to assessed records include: 1. A structure in the County records noted as an attached Carport(CA)is incorrect; it is an Attached Garage(AG). The sketch was corrected and resulted in an increase in assessed value of$2,700. 2. The Actual Age of the home is 1977. The current Effective Year built is 1980, due to continual maintenance this is considered conservative and reflects a 45-year-old home. No change is recommended. 3. The Grade of the home is C+05, this is appropriate for the style and quality of the home. No change is recommended for grade. 4. The parcel is a 1.37-acre level lot located on a paved road. No land influences are applicable re: easements, topography, shape, access, or size. NBC 3004 has an assessed base rate of $56,000 per acre. The subject 1.37 acre has an adjusted base rate of$53,795 when including the size factor. 5. Appellant evidence-The Appellant has not provided evidence to warrant a reduction. A notation of an insurance value of$120,000 for the building was made with no supplemental report. With the correction of the attached garage, the assessed value of the residence itself would be $151,600. 6. A Comper Report is attached with MLS photos. The amenities of the 2 qualified Comps bracket the Subject with no significant variation that would justify a reduction of assessed value to $160,000 per the Appellant's request. • It is the appraisers position the current assessed value is appropriate when the correction of the attached garage is applied. This would result in a net increase of$2,700. • Assessed value of$225,800 for tax year 2025. 1. Current Property Record Card 2. Proposed Property Record Card Docusign Envelope ID:CFFAFF29-39B4-41E3-B543-CDBEE36AF789 3. Photos of Improvements 4. Maps -Location& GIS 5. Com er report&photos Motion of the Board Accept Coun 's Proposed Value: $225,800 Made the motion Saru Salvi Seconded the motion Shannon Julian Voted For All BOER Members Voted Against ... Chair of the Boa Signed by: Richal Vanhook 12/9/2025 Recording SepwaWnyd by: Rob Teachout[...6bu' fit.a� 4 �sg��Besa es 12/9/2025