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Home My WebLink About2025_12_17 BOER Agenda ORANGE COUNTY NORTH CARD LINA 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 17, 2025 — 9:00 a.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 9:OOAM S V Center LLC 9787056725 400 Market Street Unit 100 Yes Spatialest Roger Gunn 2 9:15AM TBV LLC 9787053344.001 710 Market Street Yes Spatialest Roger Gunn 3 9:30AM S V Center LLC 9787055943 410 Market Street Unit 400 Yes Spatialest Roger Gunn 4 9:45AM Marvin L. Barnes 9874501704 1811 NC 86 South Remote Spatialest Roger Gunn 5 10:OOAM Dreamy Hollow Apartments 9778345932 602 Jones Ferry Road Remote Spatialest Roger Gunn Company 6 10:15AM M. L. Barnes 9798252883 1201 Raleigh Road Remote Spatialest Roger Gunn 7 10:30AM Chapel Hill Timberlyne LLC 9880451236 1129 Weaver Dairy Road Remote Spatialest Roger Gunn 8 10:40AM Han Yang SOP 9788497769 420 Hillsborough Street TBD Spatialest Roger Gunn 9 10:45AM Tran Trust 9870782525 1600 Eubanks Road TBD Spatialest Roger Gunn 10 11:00AM Holland Family 1995 LTD 9788218399 1001 South Columbia Street TBD Spatialest Roger Gunn PTNR 11 11:15AM Holland Family 1995 LTD 9788313541 1 Holland Drive TBD Spatialest Roger Gunn PTNR 12 11:30AM Rougemont Storage Center 910237159 8927 Mile Branch Road TBD Spatialest Roger Gunn LLC 13 11:45AM Mariakakis Enterprises 9799246919 1322 Fordham Boulevard Unit 1 Yes Spatialest Roger Gunn l l. Adjournment Chair Orange County Government I orangecountync.gov I P.O. Box 8181, Hillsborough, NC 27278 ORANGE COUNTY NORTH CARD LINA 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 17, 2025 — 1:00 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 1:OOPM Susanna Jo Rakusin Trust 9851081354 Unimproved 10.01-acre parcel at end Yes Spatialest Cyle Anderson of Silas Lane 2 1:15PM Susanna Jo Rakusin Trust 9841966827 Unimproved 2.45-acre parcel on Yes Spatialest Cyle Anderson Arthur Minnis Road 3 1:30PM Craig Stenberg 9881601686 1.15-acre parcel on Forest Ridge Yes Spatialest Louise Benson- Drive Lochner 4 1:45PM Dwight DeBree for 9788595227 507 North Street Yes Spatialest Cyle Anderson Elizabeth H. DeBree 5 2:OOPM Dwight H. DeBree 9788596302 509 North Street Yes Spatialest Kelly Wells 6 2:15PM Dwight H. DeBree 9788595445 Unimproved 0.27-acre parcel behind Yes Spatialest Kelly Wells 509 North Street 7 2:30PM Dwight DeBree 9788594592 515 North Street Yes Spatialest Kelly Wells 8 2:45PM Chloe Giordano 9873383410 2106 Woodbury Drive No Spatialest Cyle Anderson 9 3:OOPM Dharma Holdings LLC 9778719635 303 Smith Level Road Bldg D Unit 24 No Spatialest Cyle Anderson 10 3:15PM Shannon D. Serre 9862183041 Unimproved 5.02-acre parcel on No Spatialest Jimmy Milliken Marklyn Place 11 3:30PM Shannon D. Serre 9862182599 Unimproved 5.06-acre parcel on No Spatialest Jimmy Milliken Marklyn Place Orange County Government I orangecountync.gov I P.O. Box 8181, Hillsborough, NC 27278 ORANGE COUNTY NORTH CARD LINA TAX ADMINISTRATION Nancy Freeman,Administrator tax@orangecountync.gov 228 S.Churton Street, Hillsborough, NC 27278 919.245.2100 12 3:45PM Judith Bowden Johnson 9777325887 1015 Clarence Drive TBD Spatialest Jimmy Milliken Trustee 13 4:OOPM Worth Johnson 9777421804 1013 Clarence Drive TBD Spatialest Jimmy Milliken 14 4:15PM Judith B.Johnson 9777338241 1012 Clarence Drive TBD Spatialest Jimmy Milliken 15 4:30PM Karla Michelle Bowden 9777321942 1017 Clarence Drive TBD Spatialest Jimmy Milliken Smith Ill. Consent Agenda (see attached list) 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 17, 2025 Parcel ID Owner Current Recommended Reason for change Date Signed Name Value Value 9788173962 Willie Mae $327,800 $308,700 Value was reduced during BOER ordered NBH review, in 12/9/2025 Patterson addition Tanner Valuations recommend reducing the effective Hrs year built and condition of the home to fair. 9788064679 James $586,100 $433,700 Based on equity of similar homes in the nbh, changing the 12/15/2025 Bulbrook building type from DRSFR to SFR, increasing the grade from C to B+10, removing the market factor from the land and adding a size adjustment for the Floor Area Ratio restrictions. 9864975018 Christopher $524,800 $439,000 County staff recommends increasing the land adjustment to-20%to account for 12/15/2025 a stream/creek and riparian buffers. County staff also recommends reducing J Gibson the dwelling's grade from A to B-5 and the effective year built from 2007 to 1997. Staff recommends applying a 5%physical depreciation adjustment for the damaged bathroom. These proposed changes result in a revised assessment of$403,200 for the subject property. 9843662371 Lois Baker N/A N/A Untimelyfiled PUVApplication 12/16/2025 9769305966 Joseph 239,300 $190,900 Per neighborhood review,County staff applied a-15%adjustment to the 12/15/2025 Clark land in the subject's neighborhood (7042). Additionally,after speaking with the appellant,County staff recommends applying an additional-10% land adjustment for septic issues and view. Staff also recommends applying 10%physical depreciation for a damaged/leaking roof 9864370355 Gillian $40,500 $22,500 County staff recommends increasing the land adjustment 12/16/2025 Gentry from -55%to -75% due to size, access, drainage issues and erosion/topography-this lot is unbuildable. 1 9864279348 Gillian $145,700 $118,000 County staff recommends increasing the land adjustment 12/16/2025 Gentry from -10%to -30% due to access, easement, drainage issues and erosion/topography. Staff also recommends reducing the dwelling's condition from average to fair. 9788185286 David $259,500 $259,500 Value was lowered from $340,100 during BOER neighborhood 12/16/2025 Rankin review. 2