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Home My WebLink About2025_12_03 BOER Minutes Docusign Envelope ID: F6129COB-8F23-4F8D-BD35-5A65ECFOE8CA MINUTES Orange County Board of Equalization and Review Meeting held on December 3, 2025 Board Members in attendance: Chair of the Board Leon Meyers No Regular Member Saru Salvi No Regular Member Richal Vanhook Yes Alternate Member Shareese Alston No Alternate Member Hunter Beattie No Alternate Member Tony Blake No Alternate Member Vaughn Compton No Alternate Member Shannon Julian Yes Alternate Member Barbara Levine Yes Orange County Staff in attendance: Tax Administrator Nancy Freeman Office Assistant Jennifer Ri sbee Real Property Appraisal Manager Roger Gunn Appraiser Jimmy Milliken Meeting Schedule: No. Time Appellant PIN or Abstract Appeared Appeal Type 1 2:04PM Jeff Erick Essen 9789890111 Yes Value-Real 2 2:04PM Jeff Erick Essen 9789797037 Yes Value-Real 3 2:04PM Jeff Erick Essen 9789780700 Yes Value-Real 4 2:04PM Jeff Erick Essen 9789785726 Yes Value-Real 5 2:04PM Jeff Erick Essen 9789782716 Yes Value-Real 6 2:04PM Jeff Erick Essen 9789781663 Yes Value-Real Time B Meeting called to order 2:04PM Richal Vanhook Meeting adjourned 3:50PM Richal Vanhook Related meeting notes: • In the absence of Leon Meyers,Barbara Levine served today. • In the absence of Saru Salvi, Shannon Julian served today. • Barbara Levine made a motion for Richal Vanhook to act as Chair for today's meeting. Shannon Julian seconded the motion. There were no objections. Docusign Envelope ID: F6129COB-8F23-4F8D-BD35-5A65ECFOE8CA Property Identification: Property Owner Jeff Erick Essen Appellant(if different) Property Address Lot 6, off Shadylawn Road Parcel ID or Abstract 9789890111 Extension Statement of Appeal: Request a reduction in value based on the fact that the subject property is unbuildable and does not perc. Current Assessed Value $31,800 ounty Opinion $31,800 Time of Hearin 2:04PM Appellant Opinion $15,000 County Representative Jimmy Milliken Board Decision $31,800 Evidence submitted by the appellant: • Unusable raw land at the end of a dirt road in a poor,rural neighborhood of abandoned homes and mobile homes with no access to sewer. Evidence submitted by the county representative: • The subject property is a 1.50 acre vacant lot off Shadylawn Road Extension in NBC 7421. The parcel is identified as a non-perking lot, and the assessment appropriately reflects this with an—85%adjustment,which also accounts for the existing dirt drive location and limited access. • Appellant's Argument: In the appeal,the appellant challenges the adjustments applied to the subject property. Specifically, the appellant disputes the reduction associated with the parcel's non-perking status. • County Analysis: Orange County has historically applied a standard—75%adjustment for non-perking land. While there is no substantial sales data pool to empirically support this exact percentage,the adjustment has been consistently used for many years. It is based on: Limited prior sales of non-perking tracts, Testimony and documentation from property owners regarding the cost of installing non- conventional septic systems, and Situations where no septic system can be installed at all. • Although the subject parcel currently carries an—85%adjustment,the County maintains that a —75%reduction is reasonable and appropriate for non-perking land. Such property is typically not without utility, nor is it without market value,but its usability and desirability are significantly diminished compared to standard perking parcels. • Recommendation: After reviewing the appellant's concerns and considering the County's established valuation practices, the County recommends no change to the current assessed value. • Aerial Photo • Current Property Record Card Motion of the Board Accept County's Proposed Value: $31,800 No Change in Value Made the motion Shannon Julian Docusign Envelope ID: F6129COB-8F23-4F8D-BD35-5A65ECFOE8CA Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Property Owner Jeff Erick Essen Appellant(if different) Property Address Lot 7, off Shadylawn Road Parcel ID or Abstract 9789797037 Extension Statement of Appeal: Request a reduction in value based on the fact that the subject property is unbuildable and does not perc. Current Assessed Value $66,300 County Opinion $66,300 Time of Hearin 2:04PM Appellant Opinion $15,000 County Representative Jimmy Milliken Board Decision $39,800 Evidence submitted by the appellant: • Unusable raw land at the end of a dirt road in a poor, rural neighborhood of abandoned homes and mobile homes with no access to sewer. Evidence submitted by the county representative: • The subject property is a 1.50-acre vacant lot off Shadylawn Road Extension in NBC 7421. The parcel is identified as a non-perking lot, and the assessment appropriately reflects this with an—75%adjustment,which also accounts for the existing dirt drive location. • Appellant's Argument: In the appeal,the appellant challenges the adjustments applied to the subject property. Specifically, the appellant disputes the reduction associated with the parcel's non-perking status. • County Analysis: Orange County has historically applied a standard—75%adjustment for non-perking land. While there is no substantial sales data pool to empirically support this exact percentage,the adjustment has been consistently used for many years. It is based on: Limited prior sales of non-perking tracts, Testimony and documentation from property owners regarding the cost of installing non- conventional septic systems, and Situations where no septic system can be installed at all. • The County maintains that a—75%reduction is reasonable and appropriate for non-perking land. Such property is typically not without utility,nor is it without market value,but its usability and desirability are significantly diminished compared to standard perking parcels. • Recommendation: After reviewing the appellant's concerns and considering the County's established valuation practices, the County recommends no change to the current assessed value. • Aerial Photo • Current Property Record Card Docusign Envelope ID: F6129COB-8F23-4F8D-BD35-5A65ECFOE8CA Motion of the Board Value Changed as Follows: $39,800 Made the motion Barbara Levine Seconded the motion Shannon Julian Voted For All BOER Members Voted Against Property Identification: Property Owner Jeff Erick Essen Appellant(if different) Property Address Lot 5, off Shadylawn Road Parcel ID or Abstract 9789780700 Extension Statement of Appeal: Request a reduction in value based on the fact that the subject property is unbuildable and does not perc. Current Assessed Value $39,800 ounty Opinion $39,800 Time of Hearin 2:04PM Appellant Opinion $15,000 County Representative Jimmy Milliken Board Decision $39,800 Evidence submitted by the appellant: • Unusable raw land at the end of a dirt road in a poor,rural neighborhood of abandoned homes and mobile homes with no access to sewer. Evidence submitted by the county representative: • The subject property is a 1.25 acre vacant lot on Shadylawn Road in NBC 7421. The parcel is identified as a non-perking lot, and the assessment appropriately reflects this with an—85% adjustment,which also accounts for the existing dirt drive location and limited access. • Appellant's Argument: In the appeal,the appellant challenges the adjustments applied to the subject property. Specifically, the appellant disputes the reduction associated with the parcel's non-perking status. • County Analysis: Orange County has historically applied a standard—75%adjustment for non-perking land. While there is no substantial sales data pool to empirically support this exact percentage,the adjustment has been consistently used for many years. It is based on: Limited prior sales of non-perking tracts, Testimony and documentation from property owners regarding the cost of installing non- conventional septic systems, and Situations where no septic system can be installed at all. • Although the subject parcel currently carries an—85%adjustment,the County maintains that a —75%reduction is reasonable and appropriate for non-perking land. Such property is typically not without utility, nor is it without market value,but its usability and desirability are significantly diminished compared to standard perking parcels. Docusign Envelope ID: F6129COB-8F23-4F8D-BD35-5A65ECFOE8CA • Recommendation: After reviewing the appellant's concerns and considering the County's established valuation practices, the County recommends no change to the current assessed value. • Aerial Photo • Current Property Record Card Motion of the Board Accept County's Proposed Value: $39,800 No Change in Value Made the motion Shannon Julian Seconded the motion Barbara Levine Voted For All BOER Members Voted Against ... Property Identification: Property Owner Jeff Erick Essen Appellant(if different) Property Address Lot 2R, Shadylawn Road Parcel ID or Abstract 9789785726 Extension Statement of Appeal: Request a reduction in value based on the fact that the subject property is unbuildable and does not perc. Current Assessed Value $53,000 ounty Opinion $53,000 Time of Hearin 2:04PM Appellant Opinion $15,000 County Representative Jimmy Milliken Board Decision $39,800 Evidence submitted by the appellant: • Unusable raw land at the end of a dirt road in a poor,rural neighborhood of abandoned homes and mobile homes with no access to sewer. Evidence submitted by the county representative: • The subject property is a.79 acre vacant lot on Shadylawn Road in NBC 7421. The parcel is identified as a non-perking lot, and the assessment appropriately reflects this with an—80% adjustment,which also accounts for the existing dirt drive location. • Appellant's Argument: In the appeal,the appellant challenges the adjustments applied to the subject property. Specifically, the appellant disputes the reduction associated with the parcel's non-perking status. • County Analysis: Orange County has historically applied a standard—75%adjustment for non-perking land. While there is no substantial sales data pool to empirically support this exact percentage,the adjustment has been consistently used for many years. It is based on: Limited prior sales of non-perking tracts, Testimony and documentation from property owners regarding the cost of installing non- conventional septic s stems, and Docusign Envelope ID: F6129COB-8F23-4F8D-BD35-5A65ECFOE8CA Situations where no septic system can be installed at all. • Although the subject parcel currently carries an—80%adjustment,the County maintains that a —75%reduction is reasonable and appropriate for non-perking land. Such property is typically not without utility, nor is it without market value,but its usability and desirability are significantly diminished compared to standard perking parcels. • Recommendation: After reviewing the appellant's concerns and considering the County's established valuation practices, the County recommends no change to the current assessed value. • Aerial Photo • Current Property Record Card Motion of the Board Value Changed as Follows: $39,800 Made the motion Barbara Levine Seconded the motion Shannon Julian Voted For All BOER Members Voted Against Property Identification: Property Owner Jeff E. Essen Appellant(if different) Property Address Lot 3, Shadylawn Road Parcel ID or Abstract 9789782716 Extension Statement of Appeal: Request a reduction in value based on the fact that the subject property is unbuildable and does not perc. Current Assessed Value $53,000 ounty Opinion $53,000 Time of Hearin 2:04PM Appellant Opinion $15,000 County Representative Jimmy Milliken Board Decision $39,800 Evidence submitted by the appellant: • Unusable raw land at the end of a dirt road in a poor,rural neighborhood of abandoned homes and mobile homes with no access to sewer. Evidence submitted by the county representative: • The subject property is a.46 acre vacant lot on Shadylawn Road in NBC 7421. The parcel is identified as a non-perking lot, and the assessment appropriately reflects this with an—80% adjustment,which also accounts for the existing dirt drive location. • Appellant's Argument: In the appeal,the appellant challenges the adjustments applied to the subject property. Specifically, the appellant disputes the reduction associated with the parcel's non-perking status. • County Analysis: Docusign Envelope ID: F6129COB-8F23-4F8D-BD35-5A65ECFOE8CA Orange County has historically applied a standard—75%adjustment for non-perking land. While there is no substantial sales data pool to empirically support this exact percentage, the adjustment has been consistently used for many years. It is based on: Limited prior sales of non-perking tracts, Testimony and documentation from property owners regarding the cost of installing non- conventional septic systems, and Situations where no septic system can be installed at all. • Although the subject parcel currently carries an—80%adjustment,the County maintains that a —75%reduction is reasonable and appropriate for non-perking land. Such property is typically not without utility, nor is it without market value, but its usability and desirability are significantly diminished compared to standard perking parcels. • Recommendation: After reviewing the appellant's concerns and considering the County's established valuation practices, the County recommends no change to the current assessed value. • Aerial Photo • Current Property Record Card Motion of the Board Value Changed as Follows: $39,800 Made the motion Barbara Levine Seconded the motion Shannon Julian Voted For All BOER Members Voted Against Property Identification: Property Owner Jeff E. Essen Appellant(if different) Property Address Lot 4, Shadylawn Road Parcel ID or Abstract 9789781663 Extension Statement of Appeal: Request a reduction in value based on the fact that the subject property is unbuildable and does not perc. Current Assessed Value $53,000 ounty Opinion $53,000 Time of Hearin 2:04PM Appellant Opinion $15,000 County Representative Jimmy Milliken Board Decision $39,800 Evidence submitted by the appellant: • Unusable raw land at the end of a dirt road in a poor,rural neighborhood of abandoned homes and mobile homes with no access to sewer. Evidence submitted by the county representative: • The subject property is a.72 acre vacant lot on Shadylawn Road in NBC 7421. The parcel is identified as a non-perking lot, and the assessment appropriately reflects this with an—80% adjustment,which also accounts for the existing dirt drive location. • A ellant's Argument: Docusign Envelope ID: F6129COB-8F23-4F8D-BD35-5A65ECFOE8CA In the appeal,the appellant challenges the adjustments applied to the subject property. Specifically, the appellant disputes the reduction associated with the parcel's non-perking status. • County Analysis: Orange County has historically applied a standard—75%adjustment for non-perking land. While there is no substantial sales data pool to empirically support this exact percentage, the adjustment has been consistently used for many years. It is based on: Limited prior sales of non-perking tracts, Testimony and documentation from property owners regarding the cost of installing non- conventional septic systems, and Situations where no septic system can be installed at all. • Although the subject parcel currently carries an—80%adjustment,the County maintains that a —75%reduction is reasonable and appropriate for non-perking land. Such property is typically not without utility, nor is it without market value, but its usability and desirability are significantly diminished compared to standard perking parcels. • Recommendation: After reviewing the appellant's concerns and considering the County's established valuation practices, the County recommends no change to the current assessed value. • Aerial Photo • Current Property Record Card Motion of the Board Value Changed as Follows: $39,800 Made the motion Barbara Levine Seconded the motion Shannon Julian Voted For All BOER Members Voted Against ... Consent Agenda: Motion of the Board Accept Proposed Consent Agenda?: Yes Made the motion Barbara Levine Seconded the motion Shannon Julian Voted For All BOER Members Voted Against Notes: Please see the attached Consent Agenda list. Docusign Envelope ID: F6129COB-8F23-4F8D-BD35-5A65ECFOE8CA Chair of the Bo s,�ned by: Rlchal Vanh001{ FAFC7819068E4F2.. 12/9/2025 Recording Secre cusigned by: �t,In.lAF r KOt,t, Jennifer Rigsbee 99R666900F894F8 12/9/2025 Docusign Envelope ID: F6129COB-8F23-4F8D-BD35-5A65ECFOE8CA CONSENT AGENDA Orange County Board of Equalization and Review December 3rd, 2025 Parcel ID Owner Name Current Value Recommended Reason for change Date Value Signed 9880250124 Evan Hockett $745,000 $688,600 Property owner provided a fee appraisal. Adjustments made to sketch 11/18/25 and building condition 9779395123 Robert Marshall $260,000 $195,000 A review of the County GIS map indicates the presence of an OWASA 11/20/25 Jr easement running through the property, -25%adjustment 9890018934 Joao $1,368,900 $1,263,600 After reviewing the appraisal data and verification against County sales 11/06/25 M Defigueiredo and neighborhood equity data, the subject's grade be adjusted from A+30 to A+10 to reflect quality relative comparable sales within NBC 7552. 9787780217 Moore Norma N $757,900 $694,600 Story height 1.0 to 1.25, correct square footage and pool, Grade B to 11/22/25 B-10(by Louise) 9854446627 Andrew Ben $683,550 $379,750 Land adjustment of-50%for powerline, irregular shape, multi shaped 11/26/25 Lloyd,Jr (by Louise) 9854574383 Andrew Ben $1,440,367 $864,218 Land adjustment of-40%for topography, access, railroad, critical 11/26/25 Lloyd,Jr. watershed restrictions, and creek restrictions through middle of property 9855523233 Andrew Ben $1,150,206 $676,592 Land adjustment of-50%for floodplain, access, easement, critical 11/26/25 Lloyd,Jr. watershed restrictions, and topography 9854550923 Andrew Ben $650,126 $520,102 Land adjustment of-20%for railroad and critical watershed 11/26/25 Lloyd,Jr. restrictions 9854521180 Andrew Ben $2,356,943 $1,309,519 Land adjustment of-50%for topography, access, easement, interstate, 11/26/25 Lloyd,Jr. billboard, floodplain, creek and critical watershed restrictions 9855557327 Andrew Ben $894,992 $671,244 Land adjustment of-25%for easement, topography, and critical 11/26/25 Lloyd,Jr. watershed restrictions Docusign Envelope ID: F6129COB-8F23-4F8D-BD35-5A65ECFOE8CA 9822278333 Allie M. Martin $303,000 $278,700 Continued appeal-Agreed to County's original proposed changes: 12/1/25 Jr. Adding-15%adjustment to the land for access and easement and correcting the outbuildings: removing the carport, correcting shed to storage building and depreciation of buildings. 9827398433 Betty Jo $184,900 $121,800 County staff recommends the following: Quality Grade from D+5 to D, 11/25/25 Chockley Roof Type from metal to shingle, Bedroom Count from 3 to 2, Effective Year Built from 1987 to 1962, Condition from Average to Fair&add 20% Physical Depreciation, add 10% Design Factor(low ceilings), apply -10%Shape adjustment to the land 9788394516.005 Frederick $499,700 $460,000 County staff recommends reducing the Effective Year Built from 2015 11/26/25 Heaton to 2005, as recent kitchen and bathroom updates reflect maintenance rather than major renovation 0807676016 Benjamin Yellen $188,200 $112,900 County staff recommends applying a -40%adjustment to the land (for 12/2/25 perc issues) after reviewing the appellant's soil and site evaluation dated June 25, 2015 0807671221 Benjamin Yellen $236,400 $157,600 County staff recommends increasing the land adjustment from -10% 12/2/25 (Shape)to-40% (Shape and Perc issues) after reviewing the appellant's soil and site evaluation dated June 25, 2015