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Home My WebLink About2025_12_03 BOER Agenda M 1 E COUNTY NORTH CAROLI A TAX ADMINISTRATION Nancy Freeman,Administrator tax@orangecountync.gov 228 S.Churton Street, Hillsborough, NC 27278 919.245.2100 Orange County Board of Equalization and Review Meeting Agenda December 3, 2025 — 2:00 p.m. Tax Administration Conference Room I. Call to Order Chair II. Appeals Hearings: No. Time Owner Name PIN/Account Property Description Appearing Spatialest/ Appraiser PDF 1 2:OOPM Jeff Erick Essen 9789782716 Unimproved 0.46-acre parcel on Shadylawn Yes Spatialest Jimmy Milliken Road 2 2:15PM Jeff Erick Essen 9789781663 Unimproved 0.72-acre parcel on Shadylawn Yes Spatialest Jimmy Milliken Road 3 2:30PM Jeff Erick Essen 9789780700 Unimproved 1.25-acre parcel between Yes Spatialest Jimmy Milliken Shadylawn Road and Collinson Drive 4 2ASPM Jeff Erick Essen 9789890111 Unimproved 1.5-acre parcel behind 936 Yes Spatialest Jimmy Milliken Shadylawn Road 5 3:OOPM Jeff Erick Essen 9789797037 Unimproved 1.5-acre parcel behind 936-A Yes Spatialest Jimmy Milliken Shadylawn Road 6 3:15PM Jeff Erick Essen 9789785726 Unimproved 0.79-acre parcel on Shadylawn Yes Spatialest Jimmy Milliken Road Ill. Consent Agenda IV. Adjournment Chair Orange County Government I orangecountync.gov I P.O. Box 8181, Hillsborough, NC 27278 CONSENTAGENDA Orange County Board of Equalization and Review December 3rd, 2025 Parcel ID Owner Name Current Recommended Reason for change Date Value Value Signed 9880250124 Evan Hockett $745,000 $688,600 Property owner provided a fee appraisal. Adjustments made 11/18/25 to sketch and building condition 9779395123 Robert $260,000 $195,000 A review of the County GIS map indicates the presence of an 11/20/25 Marshall Jr OWASA easement running through the property, -25% adjustment 9890018934 Joao $1,368,900 $1,263,600 After reviewing the appraisal data and verification against 11/06/25 M Defigueiredo County sales 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 $757,900 $694,600 Story height 1.0 to 1.25, correct square footage and pool, 11/22/25 N Grade B to B-10 (by Louise) 9854446627 Andrew Ben $683,550 $379,750 Land adjustment of-50%for powerline, irregular shape, multi 11/26/25 Lloyd, Jr shaped (by Louise) 9854574383 Andrew Ben $1,440,367 $864,218 Land adjustment of-40%for topography, access, railroad, 11/26/25 Lloyd, Jr. critical 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, 11/26/25 Lloyd, Jr. critical 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 1 9854521180 Andrew Ben $2,356,943 $1,309,519 Land adjustment of-50%for topography, access, easement, 11/26/25 Lloyd, Jr. interstate, billboard, floodplain, creek and critical watershed restrictions 9855557327 Andrew Ben $894,992 $671,244 Land adjustment of-25%for easement, topography, and 11/26/25 Lloyd, Jr. critical watershed restrictions 9822278333 Allie M. Martin $303,000 $278,700 Continued appeal-Agreed to County's original proposed 12/1/25 Jr. changes: 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 11/25/25 Chockley D+5 to D, 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 11/26/25 Heaton from 2015 to 2005, as recent kitchen and bathroom updates reflect maintenance rather than major renovation 0807676016 Benjamin $188,200 $112,900 County staff recommends applying a -40% adjustment to the 12/2/25 Yellen land (for perc issues) after reviewing the appellant's soil and site evaluation dated June 25, 2015 0807671221 Benjamin $236,400 $157,600 County staff recommends increasing the land adjustment 12/2/25 Yellen from -10% (Shape)to-40% (Shape and Perc issues) after reviewing the appellant's soil and site evaluation dated June 25, 2015 2