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HomeMy WebLinkAbout2025_12_10 BOER Minutes Docusign Envelope ID:2AE380D6-CCFA-4E2C-9964-9023855FBC51 MINUTES Orange County Board of Equalization and Review Meeting held on December 10, 2025 Board Members in attendance: Chair of the Board Leon Meyers Yes Regular Member Saru Salvi Yes Regular Member Richal Vanhook No Alternate Member Shareese Alston No Alternate Member Hunter Beattie No Alternate Member Tony Blake No Alternate Member Vaughn Compton No Alternate Member Shannon Julian No Alternate Member Barbara Levine Yes Orange County Staff in attendance: Tax Administrator Nancy Freeman Office Assistant Jennifer Ri sbee Chief Appraiser Kelly Wells Temporary Appraiser Assistant Rob Teachout Appraiser Jimmy Milliken Staff Attorney Martha Bordogna Meeting Schedule: No. Time Appellant PIN or Abstract Appeared Appeal Type 1 9:02AM Eva Viola Barnett Trustee 9788062518 Yes Value-Real 2 9:31AM Carolyn Evans 9788070212 Yes Value-Real 3 9:45AM Matthew W. Fearrington 9788070208 Yes Value-Real 4 9:53AM Marlou Pippin 9788073923 Yes Value-Real 5 10:17AM Rodney Antoine Taylor Sr. 9788096126 Yes Value-Real 6 10:25AM Richelle Watson 9788175335 Yes Value-Real 7 10:42AM Kathy A.Atwater 9788178772 Yes Value-Real 8 11:02AM Sheila Evans 9788185068 Yes Value-Real 9 11:15AM Charles Anthony Booth 9788188186 Yes Value-Real 10 11:27AM Anita Booth 9788189128 Yes Value-Real 11 11:34AM Etta H. Wilson 9788281298 Yes Value-Real 12 11:51AM Jane Lynette Atwater 9788059248 Yes Value-Real 13 12:05PM Cynthia Faye Williams 9788059403 Yes Value-Real 14 12:27PM Sandra G. Walker 9788151266 Yes Value-Real 15 12:41PM Kimberly Y. Fearrington 9788152524 Yes Value-Real Docusign Envelope ID:2AE380D6-CCFA-4E2C-9964-9023855FBC51 Time B Meeting called to order 9:OOPM Leon Meyers Meeting adjourned 1:02PM Leon Meyers Motion Time By Second To move into recess 11:07AM Leon Meyers Saru Salvi To return to order 11:15AM Leon Meyers Barbara Levine Related meeting notes: Saru Salvi motioned to rescind the original vote from 12/09/25 on PIN 9768684975 and to revise the adjusted value to $1,126,000. Barbara Levine seconded the motion and the motion carried. There were no objections. Property Identification: Property Owner Eva Viola Barnett Trustee Appellant(if different) Andrew Simpson Property Address 704 W Rosemary Street, Parcel ID or Abstract 9788062518 Unit A Statement of Appeal: Request reduction in value based on position that valuation exceeds fair market value and disconnect between the property's land valuation and building utility. Current Assessed Value $400,700 ounty Opinion $376,400 Time of Hearin 9:02AM Appellant Opinion $275,000 County Representative Kelly Wells Board Decision $301,100 Evidence submitted by the appellant: • We respectfully submit that the current valuation significantly exceeds the fair market value of the property as of January 1,2025, and fails to account for the fundamental disconnect between the property's land valuation and building utility. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • The subject property is a 1,325 sf.Duplex(TTF-Two to Four Family Residence)with 4 bedrooms, 2 baths,built in 1976 on a larger than average sized lot in the Lloyd/Broad district in Carrboro. • All Two-To-Four Family and Designed Rental Single Family Residence 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. • The land base price was reduced from $225,000 to$200,000 during the BOER ordered neighborhood review resulting in the current total value of$400,700. • Tanner Valuations Group reviewed the property and the appeal and recommend reducing the effective year built from 1985 to 1976 actual year built and increasing the Docusign Envelope ID:2AE380D6-CCFA-4E2C-9964-9023855FBC51 External/Commercial location depreciation from 10%to 20%resulting in a revised value from $400,700 to $376,400. • Photo • GIS Map • Sales and Equity Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Value Changed as Follows: $301,100 Made the motion Saru Salvi Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Property Owner , Carolyn Evans Appellant(if different) Andrew Simpson Property Address 1 114 Starlite Drive I Parcel ID or Abstract 9788070212 Statement of Appeal: Request reduction in value based on position that valuation exceeds fair market value, land overvaluation, condition, and neighborhood vertical equity concerns. Current Assessed Value $302,500 ounty Opinion $275,100 Time of Hearin 9:31AM Appellant Opinion $257,488 County Representative Kelly Wells Board Decision $255,100 Evidence submitted by the appellant: • We respectfully submit that the current valuation significantly exceeds the fair market value of the property as of January 1,2025, and fails to account for substantial land overvaluation, condition deficiencies, and vertical equity concerns within the immediate neighborhood. • The residence exhibits substantial condition deficiencies that materially impact its fair market value and marketability. The kitchen and bathroom retain their original fixtures and configuration from the home's 1979 construction and require complete renovation. The area around the kitchen sink is actively decaying, and the flooring throughout the home requires replacement. Major systems including plumbing, electrical, and HVAC need updating or complete replacement to meet current standards. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. • Matthew Fearrington was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • The subject property is a 1,232-sf single family home with 2 bedrooms and 1 bath built in 1967 on a .17-acre lot in the Northside District in Chapel Hill. • The land base price was reduced from $225,000 to$200,000 with an additional size adjustment for smaller lots due to the Floor Area Ratio restriction resulting in the current total value of $302,500. Docusign Envelope ID:2AE380D6-CCFA-4E2C-9964-9023855FBC51 • Tanner Valuations Group reviewed the property and the appeal and recommend reducing the effective age built from 1977 to the actual year built to 1967 and reducing the condition of the building from average to fair resulting in a revised value from$302,500 to $275,100. • Photo • GIS Map • Sales and Equity Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Value Changed as Follows: $255,100 Made the motion Saru Salvi Seconded the motion Barbara Levine Voted For All BOER Members Voted Against ... Property Identification: Property Owner Matthew W. Fearrin ton Appellant(if different Property Address 116 Starlite Drive Parcel ID or Abstract 9788070208 Statement of Appeal: Request reduction in value based on environmental factors (flooding) and comparable sales. Current Assessed Value $241,700 ounty Opinion $231,700 Time of Hearin 9:45AM Appellant Opinion $200,640 County Representative Kelly Wells Board Decision $225,700 Evidence submitted by the appellant: • Environmental factors: The properties on this block see significant flooding. It's common for water to flood behind the lots all the way up to the buildings. • Comparable Sales: Skewed market data toward renovated and newer homes,inflating the neighborhood market. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • The subject property is a single-family brick ranch with 960 sf, 2 bedrooms and 1 bath built in 1962 located in the Northside district in Chapel Hill. • During a BOER ordered neighborhood review,the land base rate was reduced from$225,000 to $200,000 with a reduction on smaller lots for floor area ratio restrictions. • After further review, The County recommends increasing the land adjustment from-25%to- 30%to account for the continual flooding on the property reducing the value from$241,700 to $231,700. • Photo • GIS Map • Sales and Equity Analysis Docusign Envelope ID:2AE380D6-CCFA-4E2C-9964-9023855FBC51 • Current Property Record Card • Proposed Property Record Card Motion of the Board Value Changed as Follows: $225,700 Made the motion Leon Meyers Seconded the motion Barbara Levine Voted For Leon Meyers Barbara Levine Voted Against Saru Salvi Property Identification: Property Owner Marlou Pippin Appellant(if different) Andrew Simpson Property Address 1 407 Sykes Street Parcel ID or Abstract 9788073923 Statement of Appeal: Request reduction in value based on position that valuation exceeds fair market value, land overvaluation, condition, and neighborhood vertical equity concerns. Current Assessed Value $346,400 ounty Opinion $329,000 Time of Hearin 9:53AM Appellant Opinion $256,231 County Representative Kelly Wells Board Decision $329,000 Evidence submitted by the appellant: • We respectfully submit that the current valuation significantly exceeds the fair market value of the property as of January 1,2025, and fails to account for substantial land overvaluation, condition deficiencies, and vertical equity concerns within the immediate neighborhood. • The kitchen and bathroom retain their original fixtures and configuration from the home's 1979 construction and require complete renovation. The area around the kitchen sink is actively decaying, and the flooring throughout the home requires replacement. Major systems including plumbing, electrical, and HVAC need updating or complete replacement to meet current standards. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • The subject property is a 1,040 sf single family home with 2 bedrooms and 1 bath on a.25 acre lot in the Northside district in Chapel Hill. • During the BOER ordered neighborhood review,the base land rate was reduced from$250,000 to $220,000 resulting in the current total value of$346,400. • Based on the condition of the home, The County recommend reducing the effective year built, 1984 to the actual year built 1979 and adding an additional physical depreciation of 10% resulting in a reduction in value from$346,400 to$329,000. • Photo • GIS Map • Sales and Equity Analysis • Current Property Record Card • Proposed Property Record Card Docusign Envelope ID:2AE380D6-CCFA-4E2C-9964-9023855FBC51 Motion of the Board Accept Count 's Proposed Value: $329,000 Made the motion Leon Meyers Seconded the motion Barbara Levine Voted For Leon Meyers Barbara Levine Voted Against Saru Salvi Property Identification: Property Owner Rodney Antoine Taylor Appellant(if different) Andrew Simpson Sr. Property Address 433 Mason Street Parcel ID or Abstract 9788096126 Statement of Appeal: Request reduction in value based on position that valuation exceeds fair market value, environmental constraints, infrastructure limitations, and neighborhood vertical equity concerns. Current Assessed Value $349,765 ounty Opinion $284,365 Time of Hearin 10:17AM Appellant Opinion $250,065 County Representative Kelly Wells Board Decision $262,365 Evidence submitted by the appellant: • We respectfully submit that the current valuation significantly exceeds the fair market value of the property as of January 1,2025, and fails to account for severe environmental constraints, infrastructure limitations, and vertical equity concerns within the immediate neighborhood. • As documented in the attached GIS mapping and photographs,the home sits at the edge of a dramatic slope with a creek running behind the property. The steep topography creates such severe development limitations that less than 40%of the lot is actually buildable. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • The subject property is a 1,008-sf single family home with 3 bedrooms and 1 & 1/2 baths build in 1980 on a .41-acre lot in the Northside District in Chapel Hill. • During the BOER directed neighborhood review, the land base price was reduced from $250,000 to $220,000 reducing the property to the current value of$349,765. Although the lot is larger than a typical lot, no size adjustment was made due to the topography of the land. • Tanner Valuations Group reviewed the property and the appeal and recommend a topography adjustment of-25%noting that the only usable land is where the dwelling was constructed. About.12 acres of the parcel is usable and a-25%is consistent with the size adjustment assigned to that size lot. The County also recommends reducing the effective year built from 1990 to the actual year built of 1980 in addition to the -25%land adjustment resulting in a reduction in value from $349,765 to$284,365. • Photo • GIS Map • Sales and Equity Analysis • Current Property Record Card • Proposed Property Record Card Docusign Envelope ID:2AE380D6-CCFA-4E2C-9964-9023855FBC51 Motion of the Board Value Changed as Follows: $262,365 Made the motion Leon Meyers Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Property Owner Richelle Watson Appellant(if different) I Andrew Simpson Property Address 405 Lindsay Street Parcel ID or Abstract 19788175335 Statement of Appeal: Request reduction in value based on position that valuation exceeds fair market value, development limitations, and condition. Current Assessed Value $302,100 County Opinion $281,500 Time of Hearin 10:25AM Appellant Opinion $227,100 County Representative Kelly Wells Board Decision $259,500 Evidence submitted by the appellant: • We respectfully submit that the current valuation significantly exceeds the fair market value of the property as of January 1,2025, and fails to account for severe development limitations and substantial condition deficiencies. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • The subject property is a 980-sf single family home with 3 bedrooms and 2 baths built in 1999 on a smaller than average lot in the Northside district in Chapel Hill. • The land base rate was reduced from $250,000 to$220,000 and an addition size adjustment added to smaller lots to account for the Floor Area Ratio restriction resulting in the current value of$302,100. • The County recommends increasing the -25%size adjustment to -30%and reducing the effective year built to the actual year built, from 2009 to 1999 resulting in a revised value from $302,100 to $281,500. • Photo • GIS Map • Sales and Equity Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Value Changed as Follows: $259,500 Made the motion Leon Meyers Seconded the motion Barbara Levine Voted For Leon Meyers Barbara Levine Voted Against Saru Salvi Docusign Envelope ID:2AE380D6-CCFA-4E2C-9964-9023855FBC51 Property Identification: Property Owner Kathy A. Atwater Appellant(if different) Andrew Simpson Property Address 314 Lindsay Street I Parcel ID or Abstract 19788178772 Statement of Appeal: Request reduction in value based on position that valuation exceeds fair market value, land overvaluation,perceived inappropriate condition assessment, and perceived systematic neighborhood valuation issues. Current Assessed Value $355,900 County Opinion $342,800 Time of Hearin 10:42AM Appellant Opinion $275,000 County Representative Kelly Wells Board Decision $342,800 Evidence submitted by the appellant: • We respectfully submit that the current valuation significantly exceeds the fair market value of the property as of January 1,2025, and fails to account for substantial land overvaluation, inappropriate condition assessment, and systematic neighborhood valuation issues. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • The subject property is a 1,389-sf single family home with 2 bedrooms and 1 bath,built in 1930 on an above average sized lot.34 acres, located in the Northside District in Chapel Hill. • The land base rate was reduced during the BOER ordered neighborhood review resulting in the current value of$355,900. • Tanner Valuations Group reviewed the property and appeal and recommend reducing the effective year built from 1965 to 1930(actual year built)resulting in a revised value from $355,900 to $342,800. • Photo • GIS Map • Sales and Equity Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Count 's Proposed Value: $342,800 Made the motion Leon Meyers Seconded the motion Barbara Levine Voted For Leon Meyers Barbara Levine Voted Against Saru Salvi Property Identification: Property Owner Sheila Evans Appellant if different Andrew Simpson Property Address 503 Chapel Street Parcel ID or Abstract 19788185068 Docusign Envelope ID:2AE380D6-CCFA-4E2C-9964-9023855FBC51 Statement of Appeal: Request reduction in value based on position that land value is too high due to Floor Area Ratio restrictions,Market Data Analysis, and perceived systematic neighborhood issues. Current Assessed Value $235,000 ounty Opinion $235,000 Time of Hearin 11:02 AM Appellant Opinion $170,000 County Representative Kelly Wells Board Decision $202,000 Evidence submitted by the appellant: • Land value is too high due to Floor Area Ratio restrictions. • Market Data Analysis. • Systematic neighborhood issues. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • The subject property is a 816 sf single family home with 3 bedrooms and 1 full bath built in 1961 located in the Northside district in Chapel Hill. • During a BOER ordered neighborhood review,the land base rate was reduced, and an adjustment was made for smaller lots for the Floor Area Ratio restriction,reducing the overall valuation to the current value of$235,000. • The basis of the appeal is the land value is too high due to the restrictions in place in the Northside District. As this has been accounted for and adjusted,The County recommends no change. • Photo • GIS Map • Sales and Equity Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Value Changed as Follows: $202,000 Made the motion Leon Meyers Seconded the motion Barbara Levine Voted For Leon Meyers Barbara Levine Voted Against Saru Salvi Property Identification: Property Owner Charles AnthonyBooth Appellant if different Andrew Simpson Property Address 306 McDade Street Parcel ID or Abstract 19788188186 Statement of Appeal: Request reduction in value (no evidence submitted). Current Assessed Value $282,700 ounty Opinion $282,200 Time of Hearin 11:15AM Appellant Opinion $150,000 County Representative Kelly Wells Board Decision $266,800 Docusign Envelope ID:2AE380D6-CCFA-4E2C-9964-9023855FBC51 Evidence submitted by the appellant: • No evidence submitted at this time. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • The subject property is a 1,227-sf single family home with 3 bedrooms and 1 and 1/2 baths built in 1942 on an.14 acre lot in The Northside district in Chapel Hill. • This property's land was reduced during the BOER ordered neighborhood review. The land base rate was reduced from $250,000 to$220,000 and size adjustment added for smaller lots due to the Floor Area Ration restriction brining the parcel to the current total value of $282,700. • Tanner Valuations Group reviewed the property and the appeal and recommend removing the storage building no longer on the property, and reducing the effective age built to the actual age built 1942, from 1952 resulting in a reduction in value from$282,700 to$282,200. • Photo • GIS Map • Sales and Equity Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Value Changed as Follows: $266,800 Made the motion Leon Meyers Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Prove Provertv Owner Anita Booth A ellant if different Andrew Simpson Property Address 304 McDade Street I Parcel ID or Abstract 19788189128 Statement of Appeal: Request reduction in value based on position that valuation exceeds fair market value, development limitations, and condition. Current Assessed Value $250,600 ounty Opinion $239,000 Time of Hearin 11:27AM Appellant Opinion $171,000 County Representative Kelly Wells Board Decision $206,000 Evidence submitted by the appellant: • We respectfully submit that the current valuation significantly exceeds the fair market value of the property as of January 1,2025, and fails to account for severe development limitations and substantial condition deficiencies. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: Docusign Envelope ID:2AE380D6-CCFA-4E2C-9964-9023855FBC51 • The subject property is an 807-sf single family home with 1 bedroom and 1 bathroom on a 0.10-acre lot in the Northside District in Chapel Hill. • This property's land was reduced during the BOER ordered neighborhood review. The land base rate was reduced from $250,000 to$220,000 and size adjustment added for smaller lots due to the Floor Area Ration restriction brining the parcel to the current total value of $250,600. • Tanner Valuations Group reviewed the property and the appeal and recommend reducing the effective year built of 1957 to the actual year built of 1937. The County also recommends increasing the size adjustment on the land from-23%to -25% and reducing the grade of the house from C-10 to C-15 resulting in a revised value from$250,600 to$239,000. • Photo • GIS Map • Sales and Equity Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Value Changed as Follows: $206,000 Made the motion Leon Meyers Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Property Owner Etta H. Wilson JAppeRant(if different) Property Address 1 500 Church Street I Parcel ID or Abstract 19788281298 Statement of Appeal: Request reduction in value based on incorrect data, condition/maintenance, and perceived land overvaluation. Current Assessed Value $370,700 ounty Opinion $362,100 Time of Hearin 11:34AM Appellant Opinion $230,700 County Representative Kelly Wells Board Decision $337,200 Evidence submitted by the appellant: • Incorrect Data: My home only has two bathrooms,one of which is not usable because the floor is compromised from water damage. • Condition/maintenance/Repairs: The house needs such extensive repairs that repair organizations cannot help me. My home has significant foundation and structural damage. One bathroom has to be entirely renovated. The plumbing and electrical systems need to be replaced. The asbestos and lead in the home are causing issues. • Overvaluation of land. • Christine Abernathy was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: Docusign Envelope ID:2AE380D6-CCFA-4E2C-9964-9023855FBC51 • The subject property is a single-family home with 2,076 sf, 4 bedrooms and 2& 1/2 baths built in 1922 in the Northside district in Chapel Hill. • The home currently has a condition of Fair with an additional 30%depreciation for the needed repairs. • The County recommends lowering the effective year built from 1958 to 1942 and correcting the bath count to 2 full baths (removing half bath)resulting in a reduction in value from $370,700 to $362,100. • Photo • GIS Map • Sales and Equity Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Value Changed as Follows: $337,200 Made the motion Leon Meyers Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Property Owner Jane Lynette Atwater Appellant if different Andrew Simpson Property Address 123 S. Merritt Mill Road Parcel ID or Abstract 19788059248 Statement of Appeal: Request reduction in value based on position that valuation exceeds fair market value, condition, and comparable property values. Current Assessed Value $603,800 ounty Opinion $590,800 Time of Hearin 11:51AM Appellant Opinion $525,000 County Representative Jimmy Milliken Board Decision $590,800 Evidence submitted by the appellant: • To Whom It May Concern: o This firm represents Ms. Jane Garrett in this appeal of the 2025 assessed valuation for her property at 123 S Merritt Mill Road in Chapel Hill. The County has assigned a value of$603,800 to the parcel. We respectfully submit that the current valuation significantly exceeds the fair market value of the property as of January 1, 2025,and fails to account for the property's actual condition, lack of updates, and appropriate comparable sales analysis. Based on recent market evidence from properties of similar size, age, and condition,we respectfully request that the assessed value be reduced to $525,000. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • The subject property is located in NBC 7120 at 123 S.Merritt Mill Road. It was constructed in 1983 and contains approximately 2,308 square feet of living area. • The submitted appraisal includes two comparable sales: Docusign Envelope ID:2AE380D6-CCFA-4E2C-9964-9023855FBC51 o Comparable#1 — 103 Braswell Court(NBC 7483): Base land rate of$330,000, adjusted - 20%for floodplain influence. Construction grade of C+10. Sold on February 9, 2023, for $435,000, with an assessed value of$468,400. o Comparable#2—607 Church Street(NBC 7110): Base land rate of$275,000, adjusted - 20%for lot size. Construction grade of C+10. Sold on June 6,2023, for$515,000, with an assessed value of$475,000. • After review, the submitted comparables are determined not to accurately represent the market conditions or valuation patterns within NBC 7120, as they are drawn from different neighborhoods with differing land rates and adjustment factors. • A vacant land sale at 123 South Graham Street,located within NBC 7120,was listed in March 2023 for$350,000 and sold in May 2023 for$360,000,providing a more reliable indicator of land market value for this neighborhood. • Upon review of the property,the County recommends lowering the effective year built from 1990 to the actual year built of 1983, as no major updates or renovations have been identified. • An analysis of sales within NBC 7120 over the past four years was conducted to support this conclusion. Based on this analysis and verified neighborhood data,the County recommends a revised total property value of$590,800. • Analysis • Sale Map • Current Property Record Card • Proposed Property Record Card • Comparable Properties Map • GIS Map Motion of the Board Accept Count 's Proposed Value: $590,800 Made the motion Leon Meyers Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: i Property Owner I Cynthia Faye Williams Appellant(if different) Andrew Simpson Property Address 1 119 S. Merritt Mill Road Parcel ID or Abstract 19788059403 Statement of Appeal: Request reduction in value based on position that valuation exceeds fair market value, condition, comparable property values, and neighborhood vertical equity concerns. Current Assessed Value $460,400 ounty Opinion $422,800 Time of Hearin 12:05PM Appellant Opinion $336,600 County Representative Jimmy Milliken Board Decision $388,200 Evidence submitted by the appellant: • To Whom It May Concern: o This firm represents Ms. Cynthia Williams in this appeal of the 2025 assessed valuation for her property at 119 S Merritt Mill Road in Chapel Hill. The County initially assigned a value of$496,600 to the parcel,which was later reduced to $460,400 following Docusign Envelope ID:2AE380D6-CCFA-4E2C-9964-9023855FBC51 informal appeal. We respectfully submit that the current valuation continues to significantly exceed the fair market value of the property as of January 1,2025, and is inconsistent with comparable properties and market evidence. Based on recent comparable sales data,the property's actual condition, and vertical equity considerations within the County's assessment system,we respectfully request that the assessed value be reduced to $336,600. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • The subject property is located in NBC 7120 at 119 South Merritt Road. It was constructed in 1976 and contains approximately 1,080 square feet of living area. • The appellant's representative submitted three comparable sales from different neighborhoods with different base land rates, as outlined below: 0 117 Creel Street(NBC 7130): Land base rate of$180,000 with a-10% adjustment for lot shape,resulting in$162,000 land value. Sold for$377,000. 310 Crest Drive(NBC 7130): Land base rate of$180,000 with no adjustments. Sold for$375,000. 110 Eugene Street(NBC 7134): Land base rate of$250,000. Sold for$314,000. o Upon review, the submitted comparables do not accurately reflect the market for NBC 7120. In particular, Comparable#3 (110 Eugene Street) sold in June 2022 for $393,000 following updates,but later resold in 2023 for$314,000, a transaction considered below market and unqualified. The inconsistent land values across these comparables further reduce their reliability for establishing market value within NBC 7120. o The property's effective year built remains the same as the actual year built,with an additional 20%physical depreciation applied,both of which were changes implemented during the informal appeal. The County recommends an additional 30% physical to total 50%physical depreciation for having additional deferred maintenance. o The land rate is supported by a recent vacant land sale within the neighborhood and by improved property sales that share the same land base rate, confirming internal consistency across NBC 7120. • Based on the review of market data and verified valuation methodology,the County recommends the changes to the current assessed value for a new value of$422,800. • Photo • GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Value Changed as Follows: $388,200 Made the motion Leon Meyers Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Property Owner I Sandra G. Walker Appellant if different Andrew Simpson Docusign Envelope ID:2AE380D6-CCFA-4E2C-9964-9023855FBC51 Property Address 1 126 S. Graham Street Parcel ID or Abstract 9788151266 Statement of Appeal: Request reduction in value based on position that valuation exceeds fair market value, condition,perceived inappropriate grade and effective year built assignments, and neighborhood vertical equity concerns. Current Assessed Value $509,100 ounty Opinion $422,300 Time of Hearin 12:27PM Appellant Opinion $400,000 County Representative Jimmy Milliken Board Decision $393,700 Evidence submitted by the appellant: • This firm represents Sandra Walker in this appeal of the 2025 assessed valuation for her property at 126 S. Graham Street in Chapel Hill. The County reduced the assessment to $509,100 following the informal appeal. We respectfully submit that the current valuation continues to significantly exceed the fair market value of the property as of January 1, 2025, and fails to account for the property's substantial condition deficiencies, inappropriate grade and effective year built assignments, and vertical equity concerns within the immediate neighborhood. Based on the property's actual condition and appropriate market analysis,we respectfully request that the assessed value be reduced to $400,000. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • Subject Property Overview The subject property is located at 126 South Graham Street in NBC 7120,which carries a lot value of$360,000. The home was built in 1932 and contains 1,887 square feet of living area. • County Review and Corrections o The submitted documentation was reviewed, and several updates to the property record were warranted: ■ The Effective Year Built(EYB)was reduced to the actual year built of 1932. ■ An additional 50%physical depreciation was applied to account for soft floors and a deteriorating deck. ■ The roof cover was corrected from metal to shingles. ■ The construction grade remains unchanged, as construction grade reflects the quality of construction, not the current physical condition. ■ The subject lot is larger than the comparable vacant lot in the neighborhood that sold for$360,000, reinforcing the appropriateness of the neighborhood's lot valuation. • Comparable Property Discussion • The appellant submitted 107 Cobb Street as a comparable. However: ■ It is located in NBC 7102,which carries a lower$200,000 lot value. ■ Its lot size and square footage are smaller than the subject. • The property has undergone renovations that do not reflect market behavior or characteristics within the subject's neighborhood. • For these reasons, 107 Cobb Street is not considered a reliable indicator of value for the subject property. • Recommendation • With the corrections and adjustments applied, the County recommends a revised value of $422,300 for 2025. • Current Property Record Card • Proposed Property Record Card Docusign Envelope ID:2AE380D6-CCFA-4E2C-9964-9023855FBC51 • GIS Map Motion of the Board Value Changed as Follows: $393,700 Made the motion Leon Meyers Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: Property Owner Kimberly Y. Fearrington Appellant(if different) Andrew Simpson Property Address 117 S. Graham Street Parcel ID or Abstract 19788152524 Statement of Appeal: Request reduction in value based on position that valuation exceeds fair market value, comparable properties, condition, and neighborhood vertical equity concerns. Current Assessed Value $486,900 ounity Opinion $411,200 Time of Hearin 12:41PM Appellant Opinion $313,950 County Representative Jimmy Milliken Board Decision $300,700 Evidence submitted by the appellant: • To Whom It May Concern: o This firm represents Ms. Annie Fearrington in this appeal of the 2025 assessed valuation for her property at 117 S. Graham Street in Chapel Hill. The County initially assigned a value of$559,000 to the parcel, which was later reduced to $486,900 following informal appeal. We respectfully submit that the current valuation continues to significantly exceed the fair market value of the property as of January 1,2025, and is inconsistent with comparable properties and market evidence. Based on recent comparable sales data, the property's actual condition, and vertical equity considerations within the County's assessment system, we respectfully request that the assessed value be reduced to $313,950. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • The subject property is located at 117 South Graham Street in NBC 7120,which carries a lot value of$360,000. The home was built in 1954 and contains 975 square feet of living area.. • Staff reviewed the sales submitted by the appellant and noted the following neighborhood code differences: 0 117 Creel Street and 310 Crest Street are located in NBC 7130, which has a lot value of $180,000. 0 110 Eugene Street is located in NBC 7134,which is lot-valued at$250,000. • These differing NBCs and associated land values impact comparability and valuation outcomes. • A site visit was conducted to evaluate the subject property's condition. Based on the observations, staff recommend the following adjustments: o Adding an additional physical depreciation of 50% for having additional deferred maintenance. Docusign Envelope ID:2AE380D6-CCFA-4E2C-9964-9023855FBC51 o Reduce the condition rating from Average to Fair. o Reduce the Effective Year Built(EYB) from 1984 to the actual year built of 1954. o Applying these adjustments results in a revised 2025 value of$411,200. • Please note that the condition and effective age may need to be updated again in future years once the ongoing renovations are completed. • Current Property Record Card • Proposed Property Record Card • Maps • GIS Map • Photo Motion of the Board Value Changed as Follows: $300,700 Made the motion Leon Meyers Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Chair of the X'SQCsigned by: Leon Meyers as 12/22/2025 Recording Secre LYdtuSigned by: Jennifer Rigsbee 12/22/2025 Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 MINUTES Orange County Board of Equalization and Review Meeting held on December 10, 2025 Board Members in attendance: Chair of the Board Leon Meyers Yes Regular Member Saru Salvi Yes Regular Member Richal Vanhook Yes Alternate Member Shareese Alston No Alternate Member Hunter Beattie No Alternate Member Tony Blake No Alternate Member Vaughn Compton No Alternate Member Shannon Julian No Alternate Member Barbara Levine No Orange County Staff in attendance: Tax Administrator Nancy Freeman Office Assistant Jennifer Ri sbee Deputy Tax Assessor Chad Phillips Chief Appraiser Kelly Wells Temporary Appraiser Assistant Rob Teachout Appraiser Jimmy Milliken Appraiser Heidi Whetzel Appraiser Scott Zeman Appraiser C le Anderson Appraiser Dana Hall Staff Attorney Martha Bordogna, Meeting Schedule: No. Time Appellant PIN or Abstract Appeared Appeal Type 1 1:33PM Malinda Minor Fraley 9778946529 No Value-Real 2 1:35PM Gwynn M. Baldwin Et al 9788042564 No Value-Real 3 1:42PM Marlou Foushee Pippin 9788045230 No Value-Real 4 1:44PM Marlou Foushee Pippin 9788047811 No Value-Real 5 1:48PM Michael R. Parker 9788036965 Yes Value-Real 6 2:OOPM Janell Riggsbee 9778945844 Yes Value-Real 7 2:19PM William Gattis Trustee 9788041807 Yes Value-Real 8 2:45PM William Gattis Trustee 9788041917 Yes Value-Real 9 2:56PM Sophia Renee Mitchell 9778945945 Yes Value-Real 10 3:OOPM Yvonne W. Page 9778947925 Yes Value-Real 11 3:07PM Anissa Carol McLendon 9778458198 Yes Value-Real 12 3:28PM Anissa C. McLendon 9778459103 Yes Value-Real Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 13 3:36PM Stedman B.Ayers 9778555773 Yes Value-Real 14 3:57PM James Atwater Jr. 9778456292 Yes Value-Real 15 4:21PM James Atwater Jr. 9778457114 Yes Value-Real 16 4:45PM Paula R. Brittian 9778552923 Yes Value-Real 17 5:01PM Kuma H.Thompson 9778458990 No Value-Real 18 5:07PM Jerrica Long Melvin 9865927142 No Value-Real 19 5:12PM Melvina W. Harris 9778295016 Yes Value-Real 20 5:30PM Melvina W. Harris 9778939990 Yes Value-Real Time B Meeting called to order 1:33PM Leon Meyers Meeting adjourned 5:42PM Richal Vanhook Motion Time By Second To move into recess 4:14PM, 4:56PM Leon Meyers Saru Salvi To return to order 4:19PM, 5:01PM Leon Meyers Richal Vanhook Property Identification: Property Owner Malinda Minor Fraley Appellant(if different) I Andrew Simpson Property Address 1 221 Knolls Street Parcel ID or Abstract 19778946529 Statement of Appeal: Request reduction in value based on home vacancy and condition. Current Assessed Value $286,600 County Opinion $218,300 Time of Hearin 1:33PM Appellant Opinion $220,000 County Representative Jimmy Milliken Board Decision $218,300 Evidence submitted by the appellant: • The home has been vacant and is in total disrepair. Significant renovations are required and photographs and narrative will be provided to show this. A CMA will be submitted with additional materials. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • Subject property is in NBC 7130 at 221 Knolls Street,was built in 1942, and contains 1,088 square feet of living area. • Parcels with area less than 0.12, finished area greater than 1,000 sgft Land adjustment of-25% improvement adjustment of-15% -Adjustment is based on conservation district restrictions. • After reviewing the property,the effective year built was reduced from 1962 to 1952 and 15% external obsolescence was added for a revised value of$218,300. • Current Property Record Card • Proposed Property Record Card Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 • GIS Map • Photo of Subject Motion of the Board Accept Count 's Proposed Value: $218,300 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Gwynn M. Baldwin Et al Appellant(if different) Andrew Simpson Property Address 1 412 Knolls Street Parcel ID or Abstract 19788042564 Statement of Appeal: Request reduction in value based on condition/maintenance and comparable sales. Current Assessed Value $270,500 ounty Opinion $223,400 Time of Hearin 1:35PM Appellant Opinion $220,000 County Representative Jimmy Milliken Board Decision $223,400 Evidence submitted by the appellant: • I am appealing my 2025 property value based on several factors: condition/maintenance and comparable sales. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • Subject Property Overview: The subject property is located at 412 Knolls Street in NBC 7130. The home was built in 1942 and contains 898 square feet of living area. • Review of Submitted Documentation: County staff reviewed the information submitted with the appeal. The sale of 303 Knolls Street is considered a land sale,as the purchaser acquired the property for the underlying land value and subsequently demolished the improvement.As such, it does not provide market support for the value of improved residential properties in the neighborhood. • Property Record Adjustments o The subject property currently carries: ■ Fair condition rating ■ 20%additional physical depreciation • Based on the issues noted in the appeal and confirmed during review,the County recommends adding15%External Obsolescence(NEIGHB) and reducing the Effective Year Built(EYB) from 1975 to 1960. • Recommendation: With this adjustment,the 2025 assessed value will be reduced to$253,600. Therefore, the County recommends a revised valuation of$223,400. • Current Property Record Card • Proposed Property Record Card 0 GIS Map Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 Motion of the Board Accept Count 's Proposed Value: $223,400 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Property Owner Marlou Foushee Pippin Appellant(if different) Andrew Simpson Propefty Address 108 Grant Street Parcel ID or Abstract 9788045230 Statement of Appeal: Request reduction in value based on condition and(lack of) comparable properties. Current Assessed Value $311,100 County Opinion $246,600 Time of Hearin 1:42PM Appellant Opinion $243,000 County Representative Heidi Whetzel Board Decision $246,600 Evidence submitted by the appellant: • The house is mostly original with paneled walls in the living room, old hardwood floors, the cabinets and most of the kitchen is original to when the house was built in the late 1940's. • One bathroom needs significant repair, and the tub isn't usable. The den needs new flooring; the carpeting is old and rubbed bare. House has had no major upgrades or renovations. • There are no comparable sales to my property. The recent sales reflect higher sales value because of significant renovations to those properties, 117 Creel St. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • The subject property is located at 108 Grant Street in Chapel Hill. A site inspection was conducted on October 30, 2025,by Tanner Valuation Group. Based on the findings from the inspection, it is recommended that the effective year built be reduced from 1960 to 1950. Additionally,the dwelling's construction grade should be adjusted to C-10, as most neighboring homes of similar quality have that grade. • This parcel meets the criteria identified in the Conservation District review,which the County recommends a—15%land adjustment for lot size being under 0.12 acres and adding a 15% external depreciation factor due to the improvement being under 1,750 square feet. The County recommends these changes based on TVG's findings, and the 15%adjustments should be applied uniformly to all similar properties to ensure consistency. • These changes will result in a revised value of$246,600. • Photo of Subject • GIS Map • Sales Analysis • Current Property Record Card • Proposed Property Record Card Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 Motion of the Board Accept Count 's Proposed Value: $246,600 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Property Owner Marlou Foushee Pippin Appellant(if different) I Andrew Simpson Property Address 106 Crest Drive Parcel ID or Abstract 19788047811 Statement of Appeal: Request reduction in value based on modest updates, drainage issues, and(lack of) comparable properties/sales. Current Assessed Value $399,700 ounty Opinion $298,900 Time of Hearin 1:44PM Appellant Opinion $259,715 County Representative Heidi Whetzel Board Decision $298,900 Evidence submitted by the appellant: • The home has been modestly updated to be comfortable; one bathroom is mostly original to the 1970s and all upgrades have been to make the property comfortable and livable. • Unresolved drainage issues along the side of the house that would need significant investment to mediate. • There are not comparable sales to my property. The recent sales reflect higher sales value because of significant renovations to those properties. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • The subject property is located at 106 Crest Drive in Chapel Hill. A site inspection was conducted on October 30, 2025,by Tanner Valuation Group. Based on the inspection findings, it is recommended that the Effective Year Built(EYB)be reduced from 1997 to 1977 to reflect the home's actual construction and condition. A-10%topography adjustment is also recommended to account for drainage issues. • This parcel meets the criteria identified in the Conservation District review,which the County recommends a—15%land adjustment for lot size being under 0.12 acres and adding a 15%external depreciation factor due to the improvement being under 1,750 square feet. The County recommends these changes based on TVG's findings, and the 15% adjustments should be applied uniformly to all similar properties to ensure consistency. • Photos of Subject • GIS Map • Sales Analysis • Current Property Record Card • Proposed Property Record Card Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 Motion of the Board Accept Count 's Proposed Value: $298,900 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner I Michael R. Parker Appellant(if different) Andrew Simpson Property Address 1704 S. Merritt Mill Road Parcel ID or Abstract 19788036965 Statement of Appeal: Request reduction in value based on incorrect data, condition, and comparable sales. Current Assessed Value $376,000 County Opinion $355,600 Time of Hearin 1:48PM Appellant Opinion $320,000 County Representative Scott Zeman Board Decision $355,600 Evidence submitted by the appellant: • Incorrect Data: The property has 1.5 bathrooms,not 2.0 bathrooms. (The bathroom count was corrected after an informal appeal). • Condition/Grade assessment: The residence has not received major upgrades since the home was built nearly 40 years ago as an affordable housing initiative by the Town of Chapel Hill. The property exhibits significant condition issues including front and back porches that are caving in,rotting siding, and construction with lower grade materials consistent with its original affordable housing purpose. • Recent Comparable Sales: 710 S Merritt Mill Road was the only recent sale on the same block. This property was entirely renovated before its sale and therefore does not provide an appropriate comparison to the subject property. A more appropriate comparable sale is 117 Creel Street,which sold for$307,000($319,000 after concessions)in late 2024. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • A county appraiser conducted a site review on 11/5/2025. The appellant was at home and allowed access to the exterior of the property. Photographs were taken by the appraiser. No interior photographs were provided. • Appraiser observations and recommendations: 1. GRADE: The residence has a grade of C+10. Most of the properties built in the same affordable housing initiative along Merritt Mill Road have grades of C+10. No change to grade is recommended. 2. AGE: The residence was built in 1987 and has an effective year built of 1987. The effective age indicates no major renovations to the property.No change to effective year built is recommended. 3. CONDITION: The residence is currently in Average condition. Based on the exterior review, the property appears to be in below-average condition for its age. A condition of Fair is recommended. Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 4. LAND VALUE: The property has a steep slope at the front of the property, rendering the space between the residence and Merritt Mill Road mostly unusable. It is recommended that the land value be reduced by 10%for topography. 5. BUILDING SKETCH: The appraiser noted a few corrections to the building attachments during the property review. An enclosed porch and deck were discovered to be not on the property record. The front deck also had incorrect dimensions. It is recommended the building sketch be updated with the correct dimensions. 6. YARD ITEMS: A carport which is not on the current property record was discovered during the site review. It is recommended that the carport be assessed at$5,900. • With the changes above, the county recommends a value of$355,600 for the subject property. • Photos of Subject • Appellant's letter to the Board • Photos of comparable properties • Sales analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $355,600 Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Property Owner I Janell Riggsbee Appellant(if different) Andrew Simpson Property Address I 116 Eugene Street Parcel ID or Abstract 19778945844 Statement of Appeal: Request reduction in value based on condition and comparable sales. Current Assessed Value $396,000 County Opinion $291,900 Time of Hearin 2:OOPM Appellant Opinion $257,000 County Representative C le Anderson Board Decision $238,000 Evidence submitted by the appellant: • The appellant states that the dwelling has had no updates and is in need of substantial repairs. For these reasons, the appellant recommends significant adjustments to the dwelling's condition. The appellant also provided three comparable sales as supporting documentation. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. • Sophia Mitchell was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • The subject property is a 0.12-acre tract improved with a 1,404-square-foot single-family dwelling located at 116 Eugene Street in Carrboro. County staff conducted an on-site visit for physical verification purposes and photographs. Following an inspection of both the interior and exterior, the County recommends the following adjustments: Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 - Reduce the Effective Year Built to the actual year built of 1957 (previously 1972) - Change Condition from Average to Fair - Apply an additional 25%for physical depreciation - Reduce Grade from C-10 to D+5 • The subject's land value was also reviewed as part of a BOER-ordered neighborhood analysis performed by Tanner Valuation Group. As a result of that review, lot valuations in this neighborhood were reduced from $250,000 to $225,000, and this adjustment has been applied to the subject parcel. • County staff additionally reviewed a sales analysis of the comparable properties submitted by the appellant. After applying the recommended changes,the subject's value per square foot is significantly below that of the comparables, appropriately reflecting the dwelling's current condition relative to the condition of nearby sales. • After completing the review, County staff recommends a revised assessed value of$291,900 for the subject property. • Photos of Subject • GIS Map • Sales Analysis • Current Property Record Card • Proposed Property Record Card • Analysis Report Motion of the Board Value Changed as Follows: $238,000 Made the motion Richal Vanhook Seconded the motion Leon Meyers Voted For All BOER Members Voted Against Property Identification: Property Owner William Gattis Trustee A ellant if different Andrew Simpson Property Address 106 Guthrie Avenue Parcel ID or Abstract 19788041807 Statement of Appeal: Request reduction in value based on position that valuation exceeds fair market value, environmental constraints, condition, and a comparable sale. Current Assessed Value $260,000 ounty Opinion $153,000 Time of Hearin 2:19PM Appellant Opinion $130,000 County Representative C le Anderson Board Decision $96,800 Evidence submitted by the appellant: • The appellant contends that the current assessed value substantially exceeds the fair market value of the property as of January 1,2025. They assert that the valuation does not adequately reflect the property's significant environmental constraints, considerable deferred maintenance, or a proper market analysis. • The appellant provided 303 Knolls Street as a comparable sale, along with three additional equity comparables—two located off Dogwood Street and one at 530 Coolidge Street. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 I Evidence submitted by the county representative: • The subject property is a 0.44-acre lot improved with an 870 square foot single family dwelling located at 106 Guthrie Avenue in Carrboro. The appellant's attorney,Andrew Simpson,notes that there are major issues associated with this property that adversely affect its market value. • County staff conducted an on-site inspection for physical verification purposes and photos, and to verify claims made by the appellant. As with the neighboring lot at 104 Guthrie Avenue, this property has significant issues affecting its marketability. After reviewing the appeal and completing the field inspection, County staff recommends the following adjustments to accurately reflect the property's condition and market limitations: - Reduce grade from C-10 TO D+5 - Reduce effective year built to actual year built(from 1987) - Condition from average to fair - Apply additional 30%physical depreciation - Increase land adjustment from-40%to-50% • Additionally,the subject's lot value was also reviewed as part of a BOER-ordered neighborhood analysis performed by Tanner Valuation Group. As a result of that review, lot valuations in this neighborhood were reduced from$250,000 to $225,000, and this adjustment has been applied to the subject parcel. • These proposed changes would result in a revised assessment of$153,000 for the subject property. • Photos of Subject • GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Value Changed as Follows: $96,800 Made the motion Richal Vanhook Seconded the motion Leon Meyers Voted For All BOER Members Voted Against Property Identification: Property Owner William Gattis Trustee Appellant if different Andrew Simpson Property Address 104 Guthrie Avenue Parcel ID or Abstract 19788041917 Statement of Appeal: Request reduction in value based on environmental constraints, infrastructure access limitations, lack of basic infrastructure access, floodplain,no access to public sewer systems,no public road access, and equity comparables. Current Assessed Value $265,400 ounty Opinion $150,000 Time of Hearin 2:45PM Appellant Opinion $130,000 County Representative C le Anderson Board Decision $150,000 Evidence submitted by the appellant: Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 • The appellant is being represented by their attorney,Andrew Simpson. Mr. Simpson states that this property has severe physical limitations. These limitations include environmental constraints, infrastructure access limitations and a lack of basic infrastructure access. Mr. Simpson also states that the entire property is located within a floodplain with no access to public sewer systems and has no public road access. • Mr. Simpson provided three equity comparables as supporting documentation. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • Subject Property Overview o The subject property is a 0.69-acre tract with a 748-square-foot single-family dwelling located at 104 Guthrie Avenue in Carrboro. The appellant's representative contends that the property suffers from several severe physical limitations that impact its overall utility and marketability. • Site Visit and Observations o County staff conducted an on-site visit for physical verification purposes and photographs. After observation and after discussions with the property owner, staff observed multiple serious issues that substantially affect the property's condition and value. • Physical and Functional Limitations o Access: The property has no direct road access. The only point of entry is via a gravel road that passes through an old concrete plant, which limits accessibility and potential market appeal. o Drainage and Flooding: The site experiences significant drainage issues and frequent flooding during rainfall events. This flooding is progressively undermining the home's foundation and underpinning, creating long-term structural risks. o Utilities: Public sewer is not available due to the property's location. The dwelling also lacks hot water, further reducing habitability and functional utility. o Structural Condition: The foundation shows visible damage related to drainage issues. In addition,the roof, windows, and siding are all in need of replacement. • Recommended Adjustments o After reviewing the appeal and completing the field inspection, County staff recommends the following adjustments to accurately reflect the property's condition and market limitations: - Reduce Effective Year Built from 1977 to 1957 - Apply 40%Physical Depreciation - Increase Land Adjustment from -25%to -50% o Additionally,the subject's Lot value was also reviewed as part of a BOER-ordered neighborhood analysis performed by Tanner Valuation Group. As a result of that review, lot valuations in this neighborhood were reduced from$250,000 to$225,000,and this adjustment has been applied to the subject parcel. • Revised Value Recommendation o These recommended changes result in a revised assessed value of$150,000 for the subject property. • Photos of Subject • GIS Map • Current Property Record Card • Proposed Property Record Card Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 Motion of the Board Accept Count 's Proposed Value: $150,000 Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For Leon Meyers Richal Vanhook Voted Against Saru Salvi Property Identification: Property Owner Sophia Renee Mitchell Appellant(if different) Andrew Simpson Property Address 112 Eugene Street Parcel ID or Abstract 19778945945 Statement of Appeal: Request a reduction in value based on the condition of the home and comparable sales. Current Assessed Value $361,900 County Opinion $284,700 Time of Hearin 2:56PM Appellant Opinion $261,000 County Representative C le Anderson Board Decision $251,000 Evidence submitted by the appellant: • The appellant states an opinion of value of$261,000. • This formal appeal is supported by the Orange County Property Tax Justice Coalition, requesting a reduction in value based on the condition of the home and comparable sales. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • The subject property is a 0.13-acre tract improved with a 1,128-square-foot single-family dwelling located at 112 Eugene Street in Carrboro. County staff conducted an on-site inspection to obtain photos and reviewed the documentation submitted with the appellant's 2025 informal appeal. After completing this review, County staff recommends the following adjustments: - Reduce grade from C-10 to D+5 - Reduce Effective Year Built to the actual year built - Reduce bedroom count from 4 bedrooms to 3 - Change Condition from Average to Fair - Apply 20%physical depreciation • Additionally,the subject's lot value was reviewed as part of a BOER-ordered neighborhood analysis performed by Tanner Valuation Group. That analysis resulted in a reduction of neighborhood lot values from $250,000 to$225,000, and this revised land rate has been applied to the subject parcel. • County staff also analyzed the two sales comparables submitted by the appellant. The subject's price per square foot is significantly lower than both comparables, which appropriately reflects the lack of updates, and the condition-related issues present in the dwelling. • After inspection and review, County staff recommends a revised assessed value of$284,700 for the subject property. • Photo of Subject • GIS Map • Sales Analysis Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 • Appellant's Informal Appeal Summary • Current Property Record Card • Proposed Property Record Card Motion of the Board Value Changed as Follows: $251,000 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Yvonne W. Page A ellant(if different) Andrew Simpson Property Address 107 Eugene Street I Parcel ID or Abstract 19778947925 Statement of Appeal: Request reduction in value based on condition and a comparable sale. Current Assessed Value $339,300 County Opinion $270,600 Time of Hearin 3:OOPM AppeRantOpinion $196,185 County Representative C le Anderson Board Decision $270,600 Evidence submitted by the appellant: • The appellant is appealing based on the condition of the dwelling. The appellant also provided a comparable sale as supporting documentation. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • The subject property is a 0.16-acre tract improved with a 1,000-square-foot single-family dwelling located at 107 Eugene Street in Carrboro. County staff conducted an on-site field inspection for physical verification and photographs. Staff also reviewed the appellant's appeal and supporting documentation. After completing this review, County staff recommends the following adjustments: - Reduce the Quality Grade from C-10 to D+5 - Reduce the Effective Year Built to the actual year built(previously 1977) - Apply 35%additional physical depreciation - Apply a—15%land adjustment for drainage issues • Additionally,the subject's lot value was reviewed as part of a BOER-ordered neighborhood analysis conducted by Tanner Valuation Group. As a result of this neighborhood review, lot valuations were reduced from $250,000 to $225,000, and this reduction has been applied to the subject parcel. • After inspection and analysis, County staff recommends a revised assessed value of$270,600 for the subject property. • Photo of Subject • GIS Map • Sales Analysis • Current Property Record Card Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 • Proposed Property Record Card Motion of the Board Accept Count 's Proposed Value: $270,600 Made the motion Leon Meyers Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Anissa Carol McLendon Appellant(if different) I Andrew Simpson Property Address 112 Alabama Avenue Parcel ID or Abstract 19778458198 Statement of Appeal: Request reduction in value based on condition and land value. Current Assessed Value $252,900 ounty Opinion $207,900 Time of Hearin 3:07PM Appellant Opinion $128,000 County Representative Jimmy Milliken Board Decision $166,700 Evidence submitted by the appellant: • Appealed based on recent sales, condition/maintenance and land value. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • Subject property is in NBC 7200 at 112 Alabama Avenue,built in 1960 with 500 square feet of living area. • Neighborhood Review: Through orders from the Board of Equalization&Review(BOER), TVG conducted a review of NBC 7200 and adjusted the neighborhood land value from $210,000 to $165,000. This revised land rate has been applied to all parcels within the neighborhood, including the subject property. The subject property now has a current revised value of$207,900. • A review of the Alabama Avenue assessments indicates that the subject property's valuation is consistent with comparable homes in the neighborhood and reflects the land adjustment already implemented. • Recommendation: Based on the neighborhood review and comparison of nearby assessments, the County recommends no additional changes. • Photo of Subject • GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Value Changed as Follows: $166,700 Made the motion Leon Meyers Seconded the motion Saru Salvi Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 Voted For All BOER Members Voted Against Property Identification: Property Owner Anissa C. McLendon A ellant(if different) I Andrew Simpson Property Address 110 Alabama Avenue I Parcel ID or Abstract 19778459103 Statement of Appeal: Request reduction in value based on condition and land value. Current Assessed Value $299,200 ounty Opinion $254,200 Time of Hearin 3:28PM Appellant Opinion $200,000 County Representative Jimmy Milliken Board Decision $213,000 Evidence submitted by the appellant: • Appealing for condition/maintenance, land value and no updates. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • Subject property is in NBC 7200 at 110 Alabama Avenue,built in 1962 with 912 square feet of living area. • Neighborhood Review: Through orders from the Board of Equalization&Review(BOER), TVG conducted a review of NBC 7200 and adjusted the neighborhood land value from $210,000 to $165,000. This revised land rate has been applied to all parcels within the neighborhood, including the subject property. The subject property now has a current revised value of$254,200. • Based on a site visit,I believe that the dwelling is being accurately assessed. • Recommendation: Based on the neighborhood review and comparison of nearby assessments, the County recommends no additional changes. • Summary • Current Property Record Card • Proposed Property Record Card • Maps • GIS Map Motion of the Board Value Changed as Follows: $213,000 Made the motion Richal Vanhook Seconded the motion Leon Meyers Voted For All BOER Members Voted Against Property Identification: Property Owner I Stedman B. Aye s Appellant if different Andrew Simpson Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 Property Address 1 108 Glosson Circle Parcel ID or Abstract 9778555773 Statement of Appeal: Request reduction in value based on a position of an unsustainable tax burden, condition, and recent sales. Current Assessed Value $332,100 County Opinion $291,600 Time of Hearin 3:36PM Appellant Opinion $186,170 County Representative Jimmy Milliken Board Decision $236,400 Evidence submitted by the appellant: • The property owner is a retired resident on a fixed income who has lived in this neighborhood for approximately 18 years. The current assessment creates an unsustainable tax burden that threatens the owner's ability to remain in this long-term family residence. Appealing the condition/maintenance, and recent sales. Evidence submitted by the county representative: • Subject Property Overview: The subject property is located at 108 Glosson Circle in NBC 7200. The home is brick and was built in 1966 and contains 1,175 square feet of living area. • Comparable, 201 Alabama Ave is a 900s/f frame house that was the interior was repainted,the kitchen renovated and the bathroom is all original. • Neighborhood Review: As part of the BOER-ordered neighborhood reviews, Tanner Valuations conducted an evaluation of NBC 7200. Following their site visit and analysis,they determined that the dwelling is being accurately assessed based on its age,condition, and market influences. • Additionally,the land base rate for NBC 7200 was adjusted from$210,000 to $165,000, and this revision has been applied to the subject parcel. • Recommendation: With the land rate adjustment applied,the revised 2025 assessed value is $291,600. The County recommends adopting this updated valuation for the 2025 assessment. • Current Property Record Card • Proposed Property Record Card • Photo of Subject • GIS Map Motion of the Board Value Changed as Follows: $236,400 Made the motion Richal Vanhook Seconded the motion Leon Meyers Voted For Richal Vanhook Leon Meyers Voted Against Saru Salvi Property Identification: Property Owner James Atwater Jr. Appellant if different Andrew Simpson Property Address 113 Alabama Avenue Parcel ID or Abstract 19778456292 Statement of Appeal: Request a reduction in value based on the condition of the home and comparable sales. Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 Current Assessed Value $377,400 County Opinion $332,400 Time of Hearin 3:57PM Appellant Opinion $261,500 County Representative Jimmy Milliken Board Decision $315,700 Evidence submitted by the appellant: • This formal appeal is supported by the Orange County Property Tax Justice Coalition, requesting a reduction in value based on the condition of the home and comparable sales. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • Subject Property Overview: The subject property is located at 113 Alabama Avenue in NBC 7200. The home was built in 1966 and contains 1,572 square feet of living area. • Neighborhood Review: Through orders from the Board of Equalization&Review(BOER), TVG conducted a review of NBC 7200 and adjusted the neighborhood land value from $210,000 to $165,000. This revised land rate has been applied to all parcels within the neighborhood, including the subject property. The subject property now has a current revised value of$332,400. • A review of the Alabama Avenue assessments indicates that the subject property's valuation is consistent with comparable homes in the neighborhood and reflects the land adjustment already implemented. • Recommendation: Based on the neighborhood review and comparison of nearby assessments, the County recommends no additional changes to the current valuation. • Current Property Record Card • Proposed Property Record Card • Photo of Subject • GIS Map Motion of the Board Value Changed as Follows: $315,700 Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For Leon Meyers Richal Vanhook Voted Against Saru Salvi Property Identification: PropertyOwner James Atwater Jr. Appellant if different Andrew Simpson Property Address Lot 5, Alabama Avenue Parcel ID or Abstract 19778457114 Statement of Appeal: Request a reduction in value based on the condition of the home and comparable sales. Current Assessed Value $210,000 ounty Opinion $165,000 Time of Hearin 4:21PM Appellant Opinion $134,500 County Representative Jimmy Milliken Board Decision $134,500 Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 Evidence submitted by the appellant: • This formal appeal is supported by the Orange County Property Tax Justice Coalition, requesting a reduction in value based on the condition of the home and comparable sales. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • Subject Property Overview: The subject property is a vacant lot located at I I I Alabama Avenue, with the legal description 5 BL N Weaver. • Neighborhood Review: As part of the Board of Equalization&Review(BOER)-ordered neighborhood reviews, TVG evaluated NBC 7200 and reduced the neighborhood land value from$210,000 to $165,000. This revised land rate has been applied uniformly to all parcels within NBC 7200, including the subject property. • Recommendation: With the updated land rate applied,the subject property's revised assessed value is $165,000 for the 2025 assessment cycle. • Current Property Record Card • Proposed Property Record Card • Photo of Subject • GIS Map Motion of the Board Value Changed as Follows: $134,500 Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For Saru Salvi Voted Against Property Identification: Property Owner Paula R. Brittian Appellant if different Property Address 103 Glosson Circle Parcel ID or Abstract 19778552923 Statement of Appeal: Request reduction in value based on condition and land value. Current Assessed Value $359,300 ounty Opinion $302,000 Time of Hearin 4:45PM Appellant Opinion $234,209 County Representative Jimmy Milliken Board Decision $268,000 Evidence submitted by the appellant: • I am appealing my 2025 property value based on several factors: Condition/maintenance and land value. • Christine Abernathy was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • Subject Property Overview: The subject property is located at 103 Glosson Circle in NBC 7200. The home was built in 1976 and contains 1,200 square feet of living area. Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 • County Review: The Effective Year Built(EYB) for the subject property has been reduced to the actual year built of 1976,reflecting the home's true age and condition. • Additionally, Tanner Valuations reviewed this neighborhood as part of the BOER ordered neighborhood reviews, and based on their findings, a revised valuation of$302,000 is recommended for the 2025 assessment. • Recommendation: With the EYB correction and the valuation review findings,the County recommends adopting the new assessed value of$302,000. • Current Property Record Card • Proposed Property Record Card • Photo of Subject Motion of the Board Value Changed as Follows: $268,000 Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Property Owner Kuma H. Thompson :[Appellant(if different Property Address 100 Bert Street I Parcel ID or Abstract 19778458990 Statement of Appeal: Request reduction in value based on condition and environmental factors. Current Assessed Value $320,100 ounty Opinion $275,100 Time of Hearin 5:O1PM Appellant Opinion $177,000 County Representative Jimmy Milliken Board Decision $244,600 Evidence submitted by the appellant: • 97-year-old leader in the community who has cared for the entire neighborhood-checking in with neighbors,making them food, caring for the children of the community. • I am appealing the 2025 property value based on several factors: o Condition/maintenance and environmental factors Evidence submitted by the county representative: • Subject property in NBC 7200 at 100 Bert Street,built in 1962 with 1,000 square feet of living area. • Tanner Valuations reviewed the neighborhood on the BOER orders, and the new recommended valuation is $275,100. • Current Property Record Card • Proposed Property Record Card • Photo of Subject 0 GIS Map Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 Motion of the Board Value Changed as Follows: $244,600 Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Jerrica Long Melvin Appellant(if different) Property Address 121 Rencher Street Parcel ID or Abstract 19865927142 Statement of Appeal: Request reduction in value based on condition, standing water, and comparable sales. Current Assessed Value $266,400 County Opinion $234,400 Time of Hearin 5:07 PM Appellant Opinion $169,940 County Representative C le Anderson Board Decision $222,200 Evidence submitted by the appellant: • The appellant states that the dwelling is in need of numerous repairs. The appellant also states that the water stands in the yard any time it rains. The appellant provided 201 Rencher Street and 217 Holman Drive as comparable sales. Evidence submitted by the county representative: • Subject Property: The subject property is a 0.32-acre lot improved with a 1,600-square-foot single-family dwelling located at 121 Rencher Street in Hillsborough. County staff conducted a site visit for physical verification and photographs. Staff also reviewed the appellant's appeal materials and supporting documentation. • Appellant's Statement: The appellant states that the dwelling has general condition issues and requires extensive repairs. However, no photographs or cost-to-cure estimates were provided to support these claims. The appellant submitted two comparable sales: 217 Holman Drive and 201 Rencher Street. The sale at 217 Holman Drive (November 2023)was unqualified and therefore could not be considered. The sale at 201 Rencher Street(January 2021, $115,000)is located within a commercial neighborhood(HO12) and represents a former barber shop converted to residential use. • County Review: County staff conducted a sales analysis of comparable properties recently sold along Rencher Street. 0 107 Rencher Street: Recently renovated. 0 122 Rencher Street: Completely renovated. 0 200 Rencher Street: Smaller than the subject and not fully renovated. • Conclusion: After review, the County recommends reducing the subject's quality grade from C+5 to C and adjusting the effective year built from 2009 to its actual year built of 1999 to better reflect its current condition. The County also proposes adding a-15% adjustment to the subject's lot to account for poor drainage. These proposed changes would result in a revised assessed value of$234,400 for the subject property. • Sales Analysis • Photo of Subject Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 • GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Value Changed as Follows: $222,200 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Melvina W. Harris Appellant(if different) Property Address 102 James Street Parcel ID or Abstract 19778295016 Statement of Appeal: Request a reduction in value based on the condition of home and comparable sales. Current Assessed Value $537,800 County Opinion $382,200 Time of Hearin 5:12 PM Appellant Opinion $320,000 County Representative Dana Hall Board Decision $254,800 Evidence submitted by the appellant: • Appeal for 102 James Street: I have lived in this home over 30 years, during which time I have not renovated it. My property value is being inflated by much more heavily renovated homes, many of which are not in the floodplain like mine is. • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • On November 18, an appraiser visited the property for the formal appeal that was submitted. The topography and floodplain designation negatively influence the land value,as does the traffic volume at the intersection of Main Street and James Street in Carrboro. However,the comparison to 1305 W. Main Street does not justify assigning the same level of floodplain designation based on the maps provided. • Based on the condition of the property observed during the visit,the grade and effective year built should be adjusted to C+05 and 1969,respectively. The sketch of the property also included two rear decks that no longer exist, and this has been corrected in the updated proposed value. • With these recommendations,the County proposes a new value of$382,200. • Photos of Subject • GIS Map • Floodplain Map • 1305 W. Main Street Flood Map • Current Property Record Card 0 Proposed Property Record Card Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 Motion of the Board Value Changed as Follows: $254,800 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: Property Owner Melvina W. Harris Appellant(if different) Property Address Lot 64, Johnson Street Parcel ID or Abstract 19778939990 Statement of Appeal: Request a reduction in value based on land encumbrances and comparable sales. Current Assessed Value $153,000 ounty Opinion $153,000 Time of Hearin 5:30PM Appellant Opinion $60,000 County Representative Kelly Wells Board Decision $135,000 Evidence submitted by the appellant: • Land encumbrances: steep slopes making it very difficult to build on. • Land Sales: 138 Lincoln Ln sold in 2021 for$100,000 303 Knolls St sold in 2024 for$195,000 with about a 600 sf home • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. Evidence submitted by the county representative: • The subject property is a.17 acre vacant lot on Johnson Street in Chapel Hill. • Tanner Valuations Group reviewed the neighborhood per a BOER ordered review and has added a-15%adjustment to the land for the Floor Area Ratio restriction resulting in a reduction in value from $180,000 to$153,000. • Tanner Valuations Group reviewed the property and the appeal and recommend no change in value stating"Based on the gradual slope of the terrain,I don't believe that there is an argument for making a topography adjustment to this parcel. Having place 2 ft contours on the base map, the lowest point of the subject is at 418. There is only a 6 foot spread of grade in the entire parcel." • 303 Knolls St. that sold in 2024 was demolished and a new home is currently being built indicating the sale price of$195,000 was for the land. • No further change from $153,000 is recommended by the County. • Photo of Subject • GIS Map • GIS Map with aerial • Sales and Equity Analysis • GIS Map of sales • Current Property Record Card • GIS aerial of comp from appeal • Street view image of 2021 vacant land sale Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 Motion of the Board Value Changed as Follows: $135,000 Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Consent Agenda: Motion of the Board Accept Proposed Consent Agenda?: Yes Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Notes: Please see the attached Consent Agenda. Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 CONSENT AGENDA Orange County Board of Equalization and Review December 10, 2025 Parcel ID Owner Name Current Recommended Reason for change Date Value Value Signed 9864800659 LHNH Heritage LLC N/A N/A After receiving the organization chart, Orange County would like to 12/3/25 make a recommendation to grant full exemption for low/mod income housing under G.S. 105-278.6 9864751389 Ne Life Baptist Church N/A N/A Orange County would like to make a recommendation to approve the 12/3/25 late application for religious purposes under G.S. 105-278.3 for 2024, based on House Bill 91, approved June 2025 0805186344 Susan Cox $907,100 $778,000 Adding-25%topo adjustment to account for creek and sloping, 12/3/25 changing grade from B to B-10, changing grade on detached garage from A+10 to C. 9870358623 Lillie Brown $217,700 $169,300 The neighborhood was reviewed by TVG, and the land base rate was 12/3/25 reduced to $135,000. As a result, the new land value is$79,900 for a total value of$169,300. 9870358458 Lillie Brown $131,600 $88,800 The neighborhood was reviewed by TVG, and the land base rate was 12/3/25 reduced to $135,000, as a result the new land value is $88,800. 9870445124 Keith F Nickens $131,600 $87,900 TVG neighborhood review and land base was reduced to$135,000 as a 12/8/25 result the new land value is$87,900. 9864588976 Rosalind H Johnson $314,500 $284,500 TVG neighborhood review and land (lot)was reduced to$140,000 12/8/25 Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 Chair of the pauA&gned by: Leon Meyers 12/25/2025 Recording Secre , usigned by: Jennifer Rigsbee � WA Esz� 12/28/2025