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Home My WebLink About2025_12_16 BOER Minutes Docusign Envelope ID: D7A42408-4C36-41C1-8448-91E05F4708CF MINUTES Orange County Board of Equalization and Review Meeting held on December 16, 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 Rigsbee Deputy Tax Assessor Chad Phillips Real Property Appraisal Manager Roger Gunn Chief Appraiser Kelly Wells Temporary Appraiser Assistant Rob Teachout Appraiser C le Anderson Appraiser Jimmy Milliken Appraiser Dana Hall Staff Attorney Martha Bordogna Meeting Schedule: No. Time Appellant PIN or Abstract Appeared Appeal Type 1 9:OOAM Matthew Richmond 9788487387 No Value-Real 2 9:11AM William Kenneth Farrell 9884458941 No Value-Real 3 9:20AM John R. Rhodes 9842584063 Yes Value-Real 4 9:35AM Paul W. Brown 9874157839 Yes Value-Real 5 9:50AM Xudong Sui 9881263271 Yes Value-Real (Continued from 09/25) 6 10:20AM LH5 Property North Carolina 9825753368 No Value-Real LP 7 10:36AM Helen Nguyen 9799773011 No Value-Real 8 1 11:10AM Andreas G.Salge 9890605507.069 1 Yes Value-Real Time B Meeting called to order 9:04 AM Leon Meyers Meeting adjourned 11:26 AM Richal Vanhook Docusign Envelope ID: D7A42408-4C36-41C1-8448-91E05F4708CF Motion Time By Second To move into recess 10:38 AM Leon Meyers Saru Salvi To return to order 11:10 AM Leon Meyers Saru Salvi Property Identification: Property Owner Matthew Richmond Appellant(if different) Property Address 1303 E Rosemary St. I Parcel ID or Abstract 19788487387 Statement of Appeal: Request reduction in value based on condition and historic nature of home. Current Assessed Value $1,089,700 County Opinion $1,051,700 Time of Hearin 9:04 AM Appellant Opinion $470,000 County Representative Kelly Wells Board Decision $1,051,700 Evidence submitted by the appellant: • The house was built in 1819 and in serious disrepair. • This historic nature of the home limits renovations and resale options. • No central air conditioning Evidence submitted by the county representative: • The subject property on record is a 2,176-sf duplex with 3 bedroom and 1 and 1 half bath built in 1849 located on E Rosemary St. in the Historic District of Chapel Hill. • The owner confirmed that the dwelling is a single-family home,not a duplex. • Tanner Valuations Group reviewed the property and the appeal and recommend lowering the condition of the home from average to fair and lowering the effective year built from 1990 to 1975 as there is a considerable amount of physical depreciation that can be seen on the exterior of the subject. • In addition, The County recommends correcting the building type from Two-To-Four(duplex) to Single Family and reducing the grade from B-15 to C+10. • These changes would result in a reduction in value from$1,089,700 to $1,051,700. • Photo of Subject • GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $1,051,700 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: 1 Property Owner I William Kenneth Farrell Appellant(if different) Docusign Envelope ID: D7A42408-4C36-41C1-8448-91E05F4708CF Property Address 12825 Yates Road Parcel ID or Abstract 9884458941 Statement of Appeal: Request reduction in value based on drainage/flooding. Current Assessed Value $298,100 ounty Opinion $263,200 Time of Hearin 9:11 AM Appellant Opinion $250,000 County Representative Kelly Wells Board Decision $263,200 Evidence submitted by the appellant: • I catch all the water in the area coming down the street.Floods my driveway and front yard even with a couple inches of rain. Evidence submitted by the county representative: • The subject property is an 1,836-sf modular home with 3 bedrooms and 2 baths built in 1998 on 1.63 acres of land in Hillsborough. • Based on information provided and photos of flooding that occurs regularly, The County recommends reducing the grade of the home from C+05 to C to be equitable with a nearby modular, similar in size and age, and increasing the land adjustment from-15%to-40%to account for the shape, easement and topography causing flooding,reducing the total value from$298,100 to 263,200. • Building: $213,100 to$203,000 • SFYI: $800 (no change) • Land: $84,200 to $59,400 • Total: $298,100 to $263,200 • Photo of Subject • GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $263,200 Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Property Owner John Rhodes Appellant if different Property Address 4117 Westwood Dr. Parcel ID or Abstract 19842584063 Statement of Appeal: Request reduction in value based on quality of construction, comparable sales, and incorrect data. Current Assessed Value $323,000 ounty Opinion $250,900 Time of Hearin 9:20AM Appellant Opinion Not Provided County Representative Kelly Wells Board Decision $238,700 Docusign Envelope ID: D7A42408-4C36-41C1-8448-91E05F4708CF Evidence submitted by the appellant: • Quality of construction and Condition of home • Comparable sales • Incorrect data and more Evidence submitted by the county representative: • The subject property is a 1,090-sf single family home with 3 bedrooms and 2 baths built in 1991 on 1.702 acres in Efland. • Based on information provided and sales, The County recommends: *Reducing the grade of the house from B+10 to C-10, * Reducing the effective age to 1996 *Correcting the deck on the back(24 sq ft smaller) *Correcting the heating to HVAC only *Correcting flooring to hardwood from wall-to-wall carpet • The proposed changes would result in a reduction in value from $323,000 to$250,900. • Photo of Subject • GIS Map • Sales and Equity Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Value Changed as Follows: $238,700 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: Property Owner Paul W. Brown Appellant(if different) Property Address 1201 S. Cameron Street I Parcel ID or Abstract 19874157839 Statement of Appeal: Request reduction in value based on a fee appraisal with a retrospective effective date of 12/31/2024. Current Assessed Value $4,333,000 ounty Opinion $3,292,600 Time of Hearin 9:35 AM Appellant Opinion $3,200,000 County Representative C le Anderson Board Decision $2,922,700 Evidence submitted by the appellant: • The appellant recently provided a fee appraisal with a retrospective effective date of 12/31/2024 and an opinion of value of$2,850,000. Evidence submitted by the county representative: • The subject property is a 6.28-acre tract improved with two single-family dwellings located at 201 S Cameron Street within Hillsborough's Historic District. The appellant recentl submitted Docusign Envelope ID: D7A42408-4C36-41C1-8448-91E05F4708CF a fee appraisal with a retrospective effective date of December 31, 2024, and an opinion of value of$2,850,000. • County staff reviewed the appraisal and focused primarily on Comparable Sale One, as it is located within Chapel Hill's Historic District and is most similar to the subject in terms of market appeal, despite its smaller site size of 1.20 acres. The appraiser applied a$129,500 adjustment for the acreage difference; however,this adjustment is likely offset by Comparable One's superior location on Franklin Street in Chapel Hill. Comparable Sale Two is a 34-acre tract, substantially larger than the subject. Comparable Sale Three is an irregularly shaped lot located in a less desirable area of Hillsborough. Comparable Sale Four is located within Hillsborough's Historic District but consists of a significantly smaller site,with only a minimal adjustment of$100,500 applied for the approximately four-acre size difference. Comparable Sales Five and Six are larger tracts but are located in less desirable areas when compared to the subject property. • After review, County staff recommends the following changes: - Add US50 to the third floor of the subject dwelling - Reduce the bathroom count from 6.1 to 5.1 - Apply a-20%land adjustment for shape - Reduce grade on Card 1 from AA to A+30 - Reduce the Effective Year Built from 2014 to 1994 - Reduce grade on Card 2 from A+5 to B-10 • These proposed changes result in a revised assessed value of$3,292,600 for the subject property. • Photo of Subject • GIS Map • Comp#3 GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Value Changed as Follows: $2,922,700 (influenced by fee appraisal—additional -20%market adjustment Made the motion Leon Meyers Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: Property Owner I Xudong Sui Appellant(if different) Property Address 16157 Moinear Ln Parcel ID or Abstract 19881263271 Statement of Appeal: Request reduction in value based on recent purchase price and comparable properties. Current Assessed Value $1,391,100 County Opinion $1,391,100 Time of Hearin 9:50 AM Appellant Opinion $1,071,630 County Representative Jimmy Milliken Board Decision $1,363,600 Docusign Envelope ID: D7A42408-4C36-41C1-8448-91E05F4708CF Evidence submitted by the appellant: 1. I bought this house on Jan 6th, 2025, at$1,240,000 which has been competed with other buyer, that price already included some mark up 2. we just make a simple analysis on recent sold house in Chapel Hill or Durham nearby within 90 days, a. 359 Abbot Pl. $927K for 3366 SQFT, $275/sgft b.105 Cross Creek Dr. $1.35M for 4778 sqft, $283/sqft c. 413 Palafox Dr. $710K for 2810sgft$253/sgft all sold above reflect the average selling price/sqft in this area should be$250 to$290,let's make a simple assumption at $270 for my house, times by the 3969 sqft,the according price should be $1,071,630 I am also attaching a file which is those listing houses over the market, I chose the 4b/4b or more than that, Area is over 3000 SQFT,which allow us have an Apple to Apple comparison, from the most pricing change, we could figure out the very obvious trend,the unit price of single family house in 27514 is going to the South, I am more than happy to be invited to present the most update data in the Open Market to any assessment officers,thank you very much in advance for our consideration Evidence submitted by the county representative: • The subject property is 3,954 square feet framed home built in 2017,resting on 2.56 acres of land. Prior to the current purchase of January 6,2025, at$1,240,000,the property was purchased in June of 2022 for$1,130,00 and has a current value of$1,391,100. • After reviewing the submitted documentation I find all to be data to be from 2025 and therefore inadmissible for the revaluation date of January 1,2025. • After creating a equity and sales analysis with properties of similar size, construction, neighborhood code(7937), and with the land base rate that is calculated through the Ac_9 pricing table,the values remain consistent. • Based on the two analyses processed through the CAMA system which is calculated from the 2025 County Schedule of Values,this property has a value that is aligned with the neighborhood. A no change is recommended. • Equity Analysis • Sales Analysis • Current Property Record Card • Photo of Subject Motion of the Board Value Changed as Follows: $1,363,600 (-5% adjustment to land value Made the motion Leon Meyers Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: Property Owner I1-15 Property North Appellant(if different) Carolina LP Property Address 807 Blue Lake Drive Parcel ID or Abstract 9825753368 Statement of Appeal: Request reduction in value based on condition, recent income and expense data, and recent comparable sales. Current Assessed Value 1 $313,600 County Opinion $313,600 Docusign Envelope ID: D7A42408-4C36-41C1-8448-91E05F4708CF Time of Hearin 10:20 AM Appellant Opinion $279,450 County Re resentative C le Anderson Board Decision $313,600 Evidence submitted by the appellant: • The appellant cites condition,recent income and expense data, and recent comparable sales as the basis for the appeal; however, no supporting documentation was provided. Evidence submitted by the county representative: • The subject property is a 0.14-acre tract improved with a 1,620 square foot single-family dwelling located at 807 Blue Lake Drive in Mebane. County staff conducted an on-site inspection for physical verification and photographs.No supporting documentation was provided by the appellant with this appeal. • County staff reviewed a sales analysis of similarly sized two-story dwellings within the subject property's neighborhood. All three comparable sales occurred in 2024, and the price per square foot of these comparables is consistent with that of the subject property. • After inspection and review, and in the absence of supporting documentation from the appellant, County staff recommends no change to the current assessed value of$313,600. • Photo of Subject • GIS Map • Sales Analysis • Current Property Record Card Motion of the Board Accept Coun 's Proposed Value: $313,600 No change in value Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Helen Nguyen Appellant(if different) Property Address 205 Standish Dr. I Parcel ID or Abstract 19799773011 Statement of Appeal: Request increase in value. No evidence nor reasoning provided. Current Assessed Value $316,600 ounty Opinion $316,600 Time of Hearin 10:36 AM Appellant Opinion $335,000 County Representative Kelly Wells Board Decision $316,600 Evidence submitted by the appellant: • None given Evidence submitted by the county representative: • No evidence or reasoning was submitted for the appeal even after attempts to reach the appellant for explanation. The County recommends no change in value. • GIS Map • Current Property Record Card Docusign Envelope ID: D7A42408-4C36-41C1-8448-91E05F4708CF Motion of the Board Accept Coun 's Proposed Value: $316,600 No change in value Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Andreas Sale Appellant(if different) Dennis Haines PoA Property Address 632 Ives Court, Chapel Parcel ID or Abstract 9890605507.069 Hill,NC 27514 Statement of Appeal: Request reduction in value based on condition and comparable sales. Current Assessed Value $344,800 ounty Opinion $328,300 Time of Hearin 11:10 AM Appellant Opinion $297,585 County Representative C le Anderson Board Decision $328,300 Evidence submitted by the appellant: • The appellant states that subject has not been updated and provided five comparable sales from the subject's condominium project as supporting evidence. • Dennis Haines represented the Sal es with a signed PoA —Rob Teachout Evidence submitted by the county representative: • The subject property is a 1,216 square foot condominium located at 632 Ives Court within the Providence Glen condominium project in Chapel Hill.The appellant states that the subject unit has not been updated since construction and provided five comparable sales as supporting documentation. • County staff reviewed the five comparable sales submitted by the appellant. Three of the comparables sold after the reappraisal date of January 1, 2025, and therefore could not be considered. The remaining two comparables sold in 2024 and were included in the County's sales analysis. With regard to the lack of updates,the subject's effective year built is already set to the actual year built of 2004. • After review, County staff recommends applying a construction modifier of 0.95, which reduces the assessment to $328,300. This adjustment places the subject's price per square foot slightly below that of the comparable sales, as values within the subject's neighborhood trended downward from early 2024 through late 2024. • Photo of Subject • GIS Map • Sales Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $328,300 Made the motion Richal Vanhook Seconded the motion Saru Salvi Docusign Envelope ID: D7A42408-4C36-41C1-8448-91E05F4708CF Voted For All BOER Members Voted Against ... ... Chair of the igned by: Leon Meyers �rsasee 12/31/2025 Recording Se ,by: Rob Teachout[� 12/31/2025 Docusign Envelope ID: 117A6550-B7C8-4C77-A70C-OA4FC234B28B MINUTES Orange County Board of Equalization and Review Meeting held on December 16, 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 Rigsbee Deputy Tax Assessor Chad Phillips Real Property Appraisal Manager Roger Gunn Chief Appraiser Kelly Wells Temporary Appraiser Assistant Rob Teachout Appraiser Bill Hiltbold Appraiser Dana Hall Appraiser Scott Zeman Appraiser Jimmy Milliken Appraiser C le Anderson Staff Attorney Martha Bordogna Meeting Schedule: No. Time Appellant PIN or Abstract Appeared Appeal Type 1 1:OOPM Adi Nester 9880507667 Remote Value-Real 2 1:15PM Fei Zou 9851907001 Yes Value-Real 3 1:30PM Robbie F. Moles 9872610301 Yes Value-Real 4 1:50PM WWI Kaza 9778551733 No Value-Real 5 1:56PM Biljana Jovov 9860922522 No Value-Real 6 2:05PM Laura Szymanski 9778374485 No Value-Real 7 2:10PM Charles E. Mosher Jr. 9871435239 Yes Value-Real 8 2:35PM Anne Marie Cummings 9789952475 No Value-Real 9 2:43PM Robert A. Lee 9857531717 Yes Value-Real 10 3:14PM Robert A. Lee 9857530491 Yes Value-Real 11 3:24PM Robert A. Lee 9857531511 Yes Value-Real 12 3:28PM Robert A. Lee 9857531606 Yes Value-Real 13 3:50PM Charles Ray Bailey 9864469485 No Value-Real 14 4:OOPM Grant Schmid 9847420200 Yes Value-Real Docusign Envelope ID: 117A6550-B7C8-4C77-A70C-OA4FC234B28B 15 4:15PM Justin Tyler Gladman 9798662474 Yes Value-Real 16 4:35PM Perry Dean Collette 9880430653 No Value-Real 17 4:50PM William Talley 9777991375 No Value-Real Time B Meeting called to order 1:00 PM Leon Meyers Meeting adjourned 5:00 PM Richal Vanhook Property Identification: Property Owner Adi Nester Appellant(if different) Property Address 308 Forbush Mountain Parcel ID or Abstract 9880507667 Drive Statement of Appeal: Request reduction in value based on recent comparable sales. Current Assessed Value $521,900 County Opinion $492,100 Time of Hearin 1:00 PM Appellant Opinion $475,000 County Representative Bill Hiltbold Board Decision $492,100 Evidence submitted by the appellant: • Looking at recent comparable sales in the immediate neighborhood,they are lower than $500,000 see attached comp list). Evidence submitted by the county representative: • I visited the property and corrected the sketch with a smaller storage room on the back of the house. The detached shed has been removed. • The analysis report does show the subject slightly over valued when compared to the mean and median of both close comparisons and sale prices per square foot. • The county recommends setting the effective year built to the year built of 1983. If the board accepts this change,the building value would change to$192,100. Removing the $2,700 shed from yard items calculates a total reduction of$29,800. Total property value would decrease from $521,900 to $492,100 and within$3 per square foot of mean/median sale prices. • Photo of Subject • GIS Map • Analysis Report • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $492,100 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Docusign Envelope ID: 117A6550-B7C8-4C77-A70C-OA4FC234B28B Property Identification: Property Owner Fei Zou and Baimin Zou Appellant(if different) Property Address 7.23 acres on Dairyland Parcel ID or Abstract 9851907001 Road Statement of Appeal: Request reduction in value based on recent offers to purchase and land condition. Current Assessed Value $366,700 ounty Opinion $366,700 Time of Hearin 1:15 PM Appellant Opinion $86,000 County Representative Dana Hall Board Decision $366,700 Evidence submitted by the appellant: • We keep receiving offers from different buyers with varying price. A most recent offer price was—$86,000. • This is a completely raw lot without electricity and water. Evidence submitted by the county representative: • The subject property consists of 7.23 acres of vacant land located on Dairyland Road near Rocky Ridge Road. The property is currently assessed with a—20 adjustment for two easements, and no structures are present. • A comparable sales report included two neighborhood sales; however,both of those properties contain structures. To provide a more accurate analysis, four additional qualified vacant-land comparable sales—each located within two miles of the subject property—were selected and reviewed. • Based on these six comparables and the rationale for their selection,the current assessed value of the subject property is well supported. Therefore, the county recommends no change to the assessed value at this time. • GIS Map • Current Property Record Card • Comparable Report Motion of the Board Accept Coun 's Proposed Value: $366,700 No change in value Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Property Owner Robbie F. Moles Appellant if different Property Address 6114 Meadowsweet Lane Parcel ID or Abstract 19872610301 Statement of Appeal: Request reduction in value based on adverse marketability due to proximity/construction to interstate 40. Docusign Envelope ID: 117A6550-B7C8-4C77-A70C-OA4FC234B28B Current Assessed Value $699,700 County Opinion $527,800 Time of Hearin 1:30PM Appellant Opinion $450,000 County Representative Dana Hall Board Decision $517,800 Evidence submitted by the appellant: • There is much data that I have that evidences and shows that the proximity to interstate 40 and especially as of l/l/2025 the widening construction was in full effect and is absolutely adverse to marketability and market value as of l/l/2025. Evidence submitted by the county representative: • On November 20, a site visit was conducted by an appraiser in connection with the formal appeal submitted for the subject property.Upon exiting the county vehicle, a noticeable noise from the interstate was observed. The taxpayer was present during the site visit and confirmed the existence of sound monitors installed on the property to document the ongoing inconvenience caused by the widening project which started last year. This impact was increased when the North Carolina Department of Transportation removed an existing tree barrier that was not intended to be removed. • In addition to the increased noise from the interstate,the recent removal of trees last year has resulted in direct visibility of interstate traffic through the side yard of the property. • After reviewing neighborhood comparables, specifically parcel 9872613683, inconsistencies in neighborhood coding were identified. According to the recorded plat provided in the county evidence for the subject property, it should be classified as part of Hideaway Estates Section 3 and assigned a neighborhood code 7804,rather than the current neighborhood code 7017. • The comparable neighboring parcel currently receives a positive size adjustment of 50%; however, it benefits from a two-acre land buffer separating it from the interstate. Given the subject property's proximity to the interstate and lack of such a buffer, the county recommends changing the neighborhood code and applying a 30%positive land influence to reflect the larger lot size while offsetting the negative impacts of interstate noise and proximity. • These two proposed changes result in a total land value reduction of$171,900. • Current Property Record Card- 9872610301 • Current Property Record Card- 9872613683 • Proposed Property Record Card-9872610301 • GIS Map • Plat-9872610301 • Photos Motion of the Board Value Changed as Follows: $517,800 $120,00 land value Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Property Owner Nikhil Kaza Appellant if different Property Address 701 Davie Road Parcel ID or Abstract 19778551733 Statement of Appeal: Request reduction in value based on values of comparable properties. Docusign Envelope ID: 117A6550-B7C8-4C77-A70C-OA4FC234B28B Current Assessed Value $321,800 County Opinion $248,900 Time of Hearin 1:50 PM Appellant Opinion $207,000 County Representative Dana Hall Board Decision $248,900 Evidence submitted by the appellant: • The properties listed in the comparable have much later effective construction year and are in better condition(C+compared to my C-). Thus,the valuation should adjust it downward to account for this. • According to your property records, there are 68 properties in the Crestwood/Davie Road neighborhood with"Improved" and"Single Family" Designation. Of which, 55 (including mine) of them received a land valuation of exactly$210,000 despite land area ranging from 0.15 to 0.45 acres (effectively $488,000 to$1,400,000 per acre). This is an implausible valuation and unfair. Furthermore, given the neighborhood context(such as proximity to disamenities such as vacant and condemned properties), at best the valuation of the land for my property should be, around the first quartile of the neighborhood per acre land valuation ($164,000) • Comparable sales data attached to this appeal suggests that per sqft sale price of properties is on average $233.5. This suggests that fair market value for my property is around$203,000. Furthermore, the average price per acre of lot is around$1,006,646.107, suggesting that the market value of this property should be$201,000 based on these com arables. Evidence submitted by the county representative: • On November 20, a site visit was conducted by an appraiser as part of the formal appeal. A neighborhood review recommendation was completed by Tanner Valuation Group,resulting in a reduction of the land value to $134,500 per lot/unit. • The appellant's comparables included in the report are either not qualified(201 Gary Road)or are not located within the same neighborhood.A comparable report provided in the County's evidence identifies one qualified sale(201 Alabama Ave)within the subject's neighborhood, as well as additional qualified sales within two miles of the subject property. • Based on the comparable report of qualified sales and the recent adjustment to land value from the neighborhood review, the County does not recommend any additional changes to the land or building value. However, the property review identified a storage building that was not listed on the property record card. The County recommends adding the storage building to the property record and increasing the special feature yard item value by$2,600. • The County recommends a revised value of$248,900. • Comparable Report • Sales Analysis 7200 • Current Property Record Card • Proposed Property Record Card • GIS Map • Photos of Subject Motion of the Board Accept Coun 's Proposed Value: $248,900 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Docusign Envelope ID: 117A6550-B7C8-4C77-A70C-OA4FC234B28B Property Identification: Property Owner Bi1jana Jovov A ellant(if different) Property Address 405 Legends Way Parcel ID or Abstract 19860922522 Statement of Appeal: Request reduction in value based on comparable properties. Current Assessed Value $347,400 ounty Opinion $317,900 Time of Hearin 1:56 PM Appellant Opinion $310,000 County Representative Scott Zeman Board Decision $322,900 Evidence submitted by the appellant: • My next-door neighbor at 407 Legends Way had her property evaluated at$326,800. Our properties are almost the same, except that her house is bigger by 68 square feet. Therefore, my property tax should not be higher. • Two recent(2025) comparable sales on Legends Way(219 and 319)were sold for around 340,000,but both are end units, and both are bigger than my home by 240 square feet. The difference in size increases the value of those houses by about$60,000. In addition,those houses have much better kitchen cabinets, granite counter tops, and appliances. My cabinets, counter tops, and appliances are builder's grade. Therefore,those houses have at least$80,000 higher value. Evidence submitted by the county representative: • The subject property is a 1,122-square-foot townhouse in the Legends at Lake Hogan subdivision. The property was reviewed by Tanner Valuation Group. • Appraiser observations and recommendations: 1. GRADE: The residence has a grade of B-10. The grade is consistent with most townhouses in this section. However, 407 Legends Way was mentioned in the appeal and has a C grade. No change to grade is recommended. 2. AGE: The residence was built in 2010 and currently has an effective year built of 2014. No change to effective year built is recommended. 3. CONDITION/DEPRECIATION: The property is in Average condition. It is also designated as an affordable housing unit in the Declaration of Covenants. The county recommends adding a-20%economic depreciation factor for the subject being an affordable housing unit. 4. SALES ANALYSIS: The subject property is in neighborhood T768, which includes several sections of townhomes with various sizes and layouts.The only recent sale in T768 was a much larger unit. The county reviewed four sales from T704 instead,which are more similar in size. The analysis determined a median sale price of$285 per square foot. The county's recommended value for the subject property is$317,900, or$283 per square foot. • The appellant has provided sales of 219 and 319 Legends Way as evidence,but the sales occurred after January 1, 2025, and are outside the study period for the 2025 revaluation. • The county recommends a value of$317,900 for the subject property with the economic depreciation adjustment. 1. Overhead and exterior photographs 2. Appellant's comparable sales 3. Declaration of Covenants for Legends at Lake Hogan 4. County's sales analysis 5. Current property record 6. Proposed property record Docusign Envelope ID: 117A6550-B7C8-4C77-A70C-OA4FC234B28B Motion of the Board Accept Coun 's Proposed Value: $322,900 Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Laura Szymanski Appellant(if different) Property Address 502 W Poplar Avenue Parcel ID or Abstract 9778374485 Statement of Appeal: Request reduction in value based on condition and one comparable property. Current Assessed Value $275,700 ounty Opinion $275,700 Time of Hearin 2:05 PM Appellant Opinion $250,000 County Representative Scott Zeman Board Decision $275,700 Evidence submitted by the appellant: • Multiple main components require significant repair/replacement including: Roof has has numerous patches and is significantly aged,back deck requires replacement,windows and window screens need replacement. • The one "comparable" sale shown in the Comper has significant exterior ramping and is well above anything else that has sold in the complex. • (Appraiser note: The comparable referenced in the appeal is Unit E2, which sold for$301,000 on 91312024.) Evidence submitted by the county representative: • The subject property is a 936-square foot townhouse in Poplar West Townhouses. The property was reviewed by Tanner Valuation Group. • Appraiser observations and recommendations: 1. GRADE: The residence has a grade of C+10. The grade is consistent with townhouses in Poplar West Townhouses.No change to grade is recommended. 2. AGE: The residence was built in 1984 and has an effective year built of 2000. The current effective age accurately represents the maintenance issues described in the appeal, so no change is recommended. 3. CONDITION: The property is in Average condition.No change to condition is recommended. • The county recommends no change in value. • Overhead and exterior photographs • Current recommended property record Motion of the Board Accept Coun 's Proposed Value: $275,700 No change in value Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against I ... Docusign Envelope ID: 117A6550-B7C8-4C77-A70C-OA4FC234B28B Property Identification: Property Owner Charles E. Mosher Jr A ellant(if different) Property Address 1123 Blackwood Parcel ID or Abstract 9871435239 Mountain Rd Statement of Appeal: Request reduction in value based on comparable properties with specific interest in land value increase. Current Assessed Value $715,400 ounty Opinion $715,400 Time of Hearin 2:10 PM Appellant Opinion $600,000 County Representative Jimmy Milliken Board Decision $696,300 Evidence submitted by the appellant: • The evaluation for the land parcel on which my house is built is substantially over-valued. I am going by a survey of all the sales in 2023 &2024 in Orange County west of 1-40 and 86, and north of 54 and Eubanks of lot sizes between .5 to 4.9 acres. The average is $113,580/Ac and the Median is $107,735/Ac. At$382,400 for 1.03 acres mine is being assessed at$371,262/ac. Even only looking at the most expensive/exclusive area in the survey,the Triple Crown Farms neighborhood, is $254,00/Ac. At that valuation,my 1.03 acres would be valued at$261,634, over$109,00 more than all the most expensive comparables. And this neighborhood is not at the exclusivity level of Triple Crown Farms. In fact, a recent comparable in this very neighborhood was the sale on 5/29/25 of 6358 Pathway Ct. The lot was valued at$187,421/Ac for that sale. At this price,the most current,most local,most applicable comparable to my property would mean that our 1.03-acre lot is worth$193,043, over$189,000 less than you have valued it. I request a$115,400 reduction in total valuation as a result of these findings and com arables. I have attached a copy of the house sale com arables referenced above. Evidence submitted by the county representative: • The subject property is located at 1123 Blackwood Mountain Road in NBC 7934. The home was built in 1990 and contains 2,322 square feet of living area. • Review of Submitted Comparables: The comparable properties submitted by the appellant are outside the subject's neighborhood and therefore reflect different land rates and market conditions. In addition, one of the sales is a 2025 transaction,which falls beyond the January 1, 2025, revaluation date, and the sale information provided is not accurate. • Sales and Equity Analysis: A sales analysis was completed for NBC 7934, and the findings indicate that the subject's current assessed value is aligned with market-supported trends within the neighborhood. The Comper report further confirms that the subject falls within the expected value range for similar properties. • Recommendation: Based on the analysis and the characteristics of NBC 7934, the County recommends no change to the current assessed value. • Photo of Subject • Sales Map • Sales Analysis • Current Property Record Card • Com er Report Docusign Envelope ID: 117A6550-B7C8-4C77-A70C-OA4FC234B28B Motion of the Board Value Changed as Follows: $696,300(-5% adjustment to land value Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For Saru Salvi Voted Against Property Identification: Property Owner Anne Marie Cummins Appellant(if different) Property Address 307 North Elliott Road Parcel ID or Abstract 19789952475 Statement of Appeal: Request reduction in value based on condition and comparable sales. Current Assessed Value $831,600 ounty Opinion $771,000 Time of Hearin 2:35 PM Appellant Opinion $675,000 County Representative Kelly Wells Board Decision $771,000 Evidence submitted by the appellant: • No significant updates, original kitchen. Only updates for disability access 30 years ago. • Comparable sales Evidence submitted by the county representative: • The subject property is a 2,744-sf single family home with 4 bedrooms and 2& 1/2 baths, build in 1962 on a 0.62-acre lot in the Coker Hills subdivision of Chapel Hill. • Tanner Valuations Group reviewed the property and the appeal: Based on sales comparisons of 408 Lyons Rd. and 406 N. Elliot Rd. I would make a recommendation of lowering the grade from B-10 to C+10 because of the similarities to the subject's size and construction style.Also, in consideration of the appellants submitted photos of the interior of the subject, I recommend reducing the EYB from 1987 to 1975. It appears to have been well maintained, but in the current market, a potential buyer would be considering the after-purchase cost of updating the bathroom and kitchen to a more modern theme. • These changes would result in a reduction in value from$831,600 to$771,000. • Photo of Subject • GIS Map • Sales and Equity Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $771,000 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Docusign Envelope ID: 117A6550-B7C8-4C77-A70C-OA4FC234B28B Property Owner Robert A. Lee Appellant(if different) Property Address Unimproved 0.95-acre Parcel ID or Abstract 9857531717 parcel on Lake Orange Road Statement of Appeal: Request reduction in value based on equity analysis of seven unimproved properties. Current Assessed Value $176,100 ounty Opinion $176,100 Time of Hearin 2:43 PM Appellant Opinion $78,977 County Representative Scott Zeman Board Decision $176,100 Evidence submitted by the appellant: • The subject property should be valued between$83,134 per acre and$166,535 per acre based on an equity analysis of seven unimproved properties on Lake Orange. Evidence submitted by the county representative: • The subject property is a 0.95-acre unimproved lot off Lake Orange Road. The property was reviewed by a county appraiser without an on-site inspection. • Appraiser observations and recommendations: 1. LAND VALUE: The subject property has a+100%land value adjustment.A+200% adjustment is standard for lake-front properties with unimpeded lake access. The adjustment has been reduced to+100%because part of the lot is within a flood zone.No change is recommended to the adjustment. 2. APPELLANT'S ANALYSIS: The appellant has submitted an equity analysis of seven unimproved lots on Lake Orange. The average assessed value of the seven properties is $83,134 per acre, and this value is used to establish a"low-end" value for the subject property. The highest assessed value of the seven properties is$166,535 per acre, and this value is used to establish a"high-end"value for the subject property. • Some of the lots used in the appellant's analysis are non-perking lots which are assessed at a much lower price per acre. These non-perking lots should not be used as comparables with the subject property. Additionally,PIN 9857873314 is used to establish the "high-end" valuation at $166,535 per acre. However, this property is considered a lake-view property with a+100% land adjustment instead of the standard+200%adjustment for lake-front. 3. SALES ANALYSIS: PIN 9857636847 is the only recent sale of an unimproved lot on Lake Orange. This property sold for$250,000 in 2023 and is considered lakefront with a+200% adjustment. The sale price per acre was $271,739. The subject property is valued at$185,368 per acre. • No change in value is recommended. 1. Appellant evidence 2. Overhead photo of subject 3. Overhead photo of appellant's comparable 4. County sales and equity analysis 5. Current(proposed)property record Motion of the Board Accept Coun 's Proposed Value: $176,100 No change in value Made the motion Leon Meyers Seconded the motion Saru Salvi Voted For All BOER Members Docusign Envelope ID: 117A6550-B7C8-4C77-A70C-OA4FC234B28B Voted Against Property Identification: Property Owner Robert A. Lee Appellant(if different) Property Address Unimproved 1.14-acre Parcel ID or Abstract 9857530491 parcel on Lake Orange Road Statement of Appeal: Request reduction in value based on equity analysis of seven unimproved properties. Current Assessed Value $303,200 ounty Opinion $303,200 Time of Hearin 3:14 PM Appellant Opinion $94,773 County Representative Scott Zeman Board Decision $242,500 Evidence submitted by the appellant: • The subject property should be valued between$83,134 per acre and$166,535 per acre based on an equity analysis of seven unimproved properties on Lake Orange. Evidence submitted by the county representative: • The subject property is a 1.14-acre unimproved lot off of Lake Orange Road. The property was reviewed by a county appraiser without an on-site inspection. • Appraiser observations and recommendations: 1. LAND VALUE: The subject property has a+200%land value adjustment for being a lake- front property. The+200%adjustment is standard for lake-front properties with unimpeded use. No change is recommended to the adjustment. 2. APPELLANT'S ANALYSIS: The appellant has submitted an equity analysis of seven unimproved lots on Lake Orange. The average assessed value of the seven properties is $83,134 per acre, and this value is used to establish a"low-end" value for the subject property. The highest assessed value of the seven properties is$166,535 per acre, and this value is used to establish a"high-end"value for the subject property. • Some of the lots used in the appellant's analysis are non-perking lots which are assessed at a much lower price per acre. These non-perking lots should not be used as comparables with the subject property. Additionally,PIN 9857873314 is used to establish the "high-end" valuation at $166,535 per acre. However, this property is considered a lake-view property with a+100% land adjustment instead of the standard+200%adjustment for lake-front. 3. SALES ANALYSIS: PIN 9857636847 is the only recent sale of an unimproved lot on Lake Orange. This property sold for$250,000 in 2023 and is considered lakefront with a+200% adjustment. The sale price per acre was $271,739. The subject property is valued at$265,964 per acre. • No change in value is recommended. 1. Appellant evidence 2. Overhead photo of subject 3. Overhead photo of appellant's comparable 4. County sales and equity analysis 5. Current(proposed)property record Docusign Envelope ID: 117A6550-B7C8-4C77-A70C-OA4FC234B28B Motion of the Board Value Changed as Follows: $242,500 flood plain and road Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For Saru Salvi Voted Against ... Property Identification: Property Owner Robert A. Lee Appellant(if different) Property Address Unimproved 1.07-acre Parcel ID or Abstract 9857531511 parcel on Lake Orange Road Statement of Appeal: Request reduction in value based on equity analysis of seven unimproved properties. Current Assessed Value $213,400 ounty Opinion $213,400 Time of Hearin 3:24 PM Appellant Opinion $88,953 County Representative Scott Zeman Board Decision $160,100 Evidence submitted by the appellant: • The subject property should be valued between$83,134 per acre and$166,535 per acre based on an equity analysis of seven unimproved properties on Lake Orange. Evidence submitted by the county representative: • The subject property is a 1.07-acre unimproved lot off of Lake Orange Road. The property was reviewed by a county appraiser without an on-site inspection. • Appraiser observations and recommendations: 1. LAND VALUE: The subject property has a+125%land value adjustment.A+200% adjustment is standard for lake-front properties with unimpeded lake access. The adjustment has been reduced to+125%because part of the lot is within a flood zone.No change is recommended to the adjustment. 2. APPELLANT'S ANALYSIS: The appellant has submitted an equity analysis of seven unimproved lots on Lake Orange. The average assessed value of the seven properties is $83,134 per acre, and this value is used to establish a"low-end" value for the subject property. The highest assessed value of the seven properties is$166,535 per acre, and this value is used to establish a"high-end"value for the subject property. • Some of the lots used in the appellant's analysis are non-perking lots which are assessed at a much lower price per acre. These non-perking lots should not be used as comparables with the subject property. Additionally,PIN 9857873314 is used to establish the "high-end"valuation at $166,535 per acre. However, this property is considered a lake-view property with a+100% land adjustment instead of the standard+200%adjustment for lake-front. 3. SALES ANALYSIS: PIN 9857636847 is the only recent sale of an unimproved lot on Lake Orange. This property sold for$250,000 in 2023 and is considered lakefront with a+200% adjustment. The sale price per acre was $271,739. The subject property is valued at$199,439 per acre. • No change in value is recommended. 1. Appellant evidence Docusign Envelope ID: 117A6550-B7C8-4C77-A70C-OA4FC234B28B 2. Overhead photo of subject 3. Overhead photo of appellant's comparable 4. County sales and equity analysis 5. Current(proposed)property record Motion of the Board Value Changed as Follows: $160,100 -25% flood lain Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Robert A. Lee Appellant(if different) Property Address Unimproved 1.2-acre Parcel ID or Abstract 9857531606 parcel on Lake Orange Road Statement of Appeal: Request reduction in value based on equity analysis of seven unimproved properties. Current Assessed Value $211,700 ounty Opinion $211,700 Time of Hearin 3:28 PM Appellant Opinion $99,761 County Representative Scott Zeman Board Decision $158,800 Evidence submitted by the appellant: • The subject property should be valued between$83,134 per acre and$166,535 per acre based on an equity analysis of seven unimproved properties on Lake Orange. Evidence submitted by the county representative: • The subject property is a 1.20-acre unimproved lot off of Lake Orange Road. The property was reviewed by a county appraiser without an on-site inspection. • Appraiser observations and recommendations: 1. LAND VALUE: The subject property has a+100%land value adjustment.A+200% adjustment is standard for lake-front properties with unimpeded lake access. The adjustment has been reduced to+100%because part of the lot is within a flood zone.No change is recommended to the adjustment. 2. APPELLANT'S ANALYSIS: The appellant has submitted an equity analysis of seven unimproved lots on Lake Orange. The average assessed value of the seven properties is $83,134 per acre, and this value is used to establish a"low-end" value for the subject property. The highest assessed value of the seven properties is$166,535 per acre, and this value is used to establish a"high-end"value for the subject property. • Some of the lots used in the appellant's analysis are non-perking lots which are assessed at a much lower price per acre. These non-perking lots should not be used as comparables with the subject property. Additionally,PIN 9857873314 is used to establish the "high-end"valuation at $166,535 per acre. However, this property is considered a lake-view property with a+100% land adjustment instead of the standard+200%adjustment for lake-front. Docusign Envelope ID: 117A6550-B7C8-4C77-A70C-OA4FC234B28B 3. SALES ANALYSIS: PIN 9857636847 is the only recent sale of an unimproved lot on Lake Orange. This property sold for$250,000 in 2023 and is considered lakeftont with a+200% adjustment. The sale price per acre was $271,739. The subject property is valued at$176,417 per acre. • No change in value is recommended. 1. Appellant evidence 2. Overhead photo of subject 3. Overhead photo of appellant's comparable 4. County sales and equity analysis 5. Current(proposed)property record Motion of the Board Value Changed as Follows: $158,800 -25% flood lain Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Charles Bailey Appellant(if different Property Address 204 Brownville Avenue Parcel ID or Abstract 19864469485 Statement of Appeal: Request reduction in value based on home size and condition. Current Assessed Value $208,400 County Opinion $208,400 Time of Hearin 3:50 PM Appellant Opinion $160,000 County Representative C le Anderson Board Decision $208,400 Evidence submitted by the appellant: • The appellant states: "The low range according to your records is 152,000 which is exactly where a 2-bedroom, one small bath house would fit insofar as a sales range. This is an older house...This is only an 800 sq foot home, in a rather run down area of town,with an extremely small bathroom,with only two bedrooms, a living room and kitchen. It was purchased by me in 2018 for 134, 500.00. According to your own records its market value as early as 2014 is in that range. To say that the market value has risen 73,9000 in less than two years cannot be accurate." Evidence submitted by the county representative: • The subject property is a 0.25-acre tract improved with an 800 square foot single-family dwelling located at 204 Brownville Avenue in Hillsborough. The appellant states that the dwelling is small and located in a run-down area of downtown Hillsborough and notes that the subject property was purchased in 2018 for$134,500.No supporting documentation was provided with this appeal. • County staff reviewed the subject property and a sales analysis consisting of one improved lot and one vacant lot. After inspection and review, and in the absence of supporting documentation, County staff recommends no change to the current assessed value of$208,400. • Photo of Subject Docusign Envelope ID: 117A6550-B7C8-4C77-A70C-OA4FC234B28B • GIS Map • MLS Agent Remarks(From 2018 Sale of the Subject Property) • Sales Analysis • Current Property Record Card Motion of the Board Accept Coun 's Proposed Value: $208,400 No change in value Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Grant Schmid Appellant(if different) Property Address 1 418 Trotting Trail I Parcel ID or Abstract 19847420200 Statement of Appeal: Request reduction in value based on sales analyses, sales and tax history, comparable sales, and a fee appraisal. Current Assessed Value $981,000 ounty Opinion $834,000 Time of Hearin 4:00 PM Appellant Opinion $832,000 County Representative C le Anderson Board Decision $834,000 Evidence submitted by the appellant: • The appellant provided two Doorify MLS sales analyses dated May 2025 that include both Orange County and Hillsborough sales data. Sales and tax history from Redfin were provided as well as several comparable sales from Zillow. The appellant also provided a fee appraisal with an effective date of July 29,2025, and an opinion of value of$832,000. Evidence submitted by the county representative: • The subject property is a 10.03-acre tract improved with a 3,385-square-foot single-family dwelling located at 418 Trotting Trail in Efland. The appellant submitted a fee appraisal with an effective date of July 29,2025, indicating an opinion of value of$832,000. The appellant also provided supporting data from Doorify and Redfin, along with four comparable sales from Zillow.com. • County staff reviewed the appellant's supporting documentation and conducted an independent sales analysis of properties within the subject's neighborhood. After review, County staff recommends the following changes: - Reduce livable square footage from 3,385 to 3,217 - Decrease the land market adjustment from 160%to 100% - Apply a-10%topography adjustment to the land • These proposed changes would reduce the assessment to $834,000,bringing the subject property's assessed value in line with the appellant's fee appraisal. • Photo of Subject • GIS Map • Sales Analysis • Current Property Record Card • Proposed Property Record Card Docusign Envelope ID: 117A6550-B7C8-4C77-A70C-OA4FC234B28B Motion of the Board Accept Coun 's Proposed Value: $834,000 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Justin Tyler Gladman Appellant(if different) Property Address 306 Faison Road Parcel ID or Abstract 9798662474 Statement of Appeal: Request reduction in value based on condition and comparable properties. Current Assessed Value $1,099,600 ounty Opinion $1,099,600 Time of Hearin 4:15 PM Appellant Opinion $979,815 County Representative Jimmy Milliken Board Decision $1,099,600 Evidence submitted by the appellant: • There have been no major capital improvements to this property since its purchase in 2018. We have replaced a water heater and some HVAC, and we have had some work done to seal the crawl space, but no structural improvements that we would expect to significantly increase its value. • I have done a review of the COMPS database to find appropriate comparables for our property which seems the most appropriate way to determine real Current Market Value. The listed current market value of$1,099,600 falls between the average($1,147,907) and median ($1,092,398)values that I calculated by multiplying our current square footage (3,010 sq ft)by the average/median price per square foot of ALL 13 comps in the Meadowmont neighborhood since the beginning of 2025. Evidence submitted by the county representative: • The subject property is located at 306 Faison Road in NBC 7500. The home was built in 2002 and contains 3,010 square feet of living area. • Review of Submitted Documentation: County staff reviewed the materials submitted with the appeal. The subject property is already listed with an Effective Year Built(EYB)that matches the actual year built of 2002, and no changes to the EYB are warranted based on the information provided. • The appellant submitted seventy-four comparables, many of which are located in different Neighborhood Codes(NBCs), each with differing land rates and market influences. Several of these sales are also 2025 transactions,which occurred after the January 1, 2025, revaluation date and therefore cannot be used for this assessment cycle. • Sales and Equity Analysis: County staff prepared an analysis using current sales and neighboring properties within NBC 7500 to evaluate both market support and neighborhood equity. The findings show that the subject's assessed value is within the supported market range and remains consistent with similarly situated properties in the neighborhood. • Recommendation: Based on this analysis,the County recommends no change to the current assessed valuation. 0 Analysis Docusign Envelope ID: 117A6550-B7C8-4C77-A70C-OA4FC234B28B • Sales Map • Current Property Record Card • Photo of Subject Motion of the Board Accept Coun 's Proposed Value: $1,099,600 No change in value Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Perry Dean Collette Appellant(if different) Property Address 503 Westminster Drive I Parcel ID or Abstract 19880430653 Statement of Appeal: Request reduction in value based on comparable properties. Current Assessed Value $621,100 ounty Opinion $621,100 Time of Hearin 4:35 PM Appellant Opinion $510,237 County Representative Jimmy Milliken Board Decision $621,100 Evidence submitted by the appellant: • The most recent sale in this subdivision was 212 Black Tie Lane. That home has a finished basement with actual finished square footage(per the sale) of 4,724 sq ft. Sale price was $935,000. That equates to $197.92/square foot. Using that most recent comp,my home with 2,578 square feet at 197.92 per foot=$510,247. This also more closely aligns with the 502 Westminster Drive(directly across from my property)which is the only home sold on this street since 2021. Sale price was $500,000 with 3,093 square feet, which was $161.65/square foot. That shows a 23%increase in valuation per square foot between 2021 and 2024. My most recent valuation jumps 34%since 2021.Also,the home across from us(502 Westminster) sold in March 2021. That sell(per the explanation I was given when we purchased our home in 2007) should have reset their base for this latest valuation. Yet, despite their new base starting $37,100 above my 2021 valuation, somehow my latest appraised value has zoomed past them. My appraised value is $621,100 while 502 Westminster is only$563,700. That's unexplained. If their start point this time was higher(per the explanation I was given previously when it was mine in question)then how/why did my valuation jump 34%to their less than 13%? Their house gets a$225.12/square foot valuation. Mine is$240.92/square foot. And both of those figures are far beyond the 212 Black Tie actual sell price just last year at$197.92/square foot. And my home is the ONLY one of the three that has two storm drain ditches behind it that flood after every rain. Yet my valuation came in shockingly $57,400 higher than the almost identical across the street. That needs explanation. The 212 Black Tie Lane is the most recent in this subdivision. I believe that is the most accurate valuation, at$197.92/s uare foot. Evidence submitted by the county representative: • Subject Property Overview: The subject property is located at 503 Westminster Drive in NBC 7468. The home was built in 1999 and contains 2,520 square feet of living area. • Review of Submitted Com arables: Docusign Envelope ID: 117A6550-B7C8-4C77-A70C-OA4FC234B28B o The submitted comparable at 212 Black Tie Lane has significantly more square footage than the subject. Within the County's valuation model, larger homes typically yield a lower value per square foot,making this sale not directly comparable to the subject's building size. o The submitted comparable at 502 Westminster Drive appears to require further review. County staff will verify the property record, and any necessary corrections will be made if discrepancies are confirmed. o Sales Analysis: A sales analysis of neighborhood properties was completed. The results indicate that the subject's current assessed value falls within the supported market range for NBC 7468. The analysis reflects both consistency with neighborhood sales and equity among similarly sized properties. • Recommendation: Based on the information reviewed and the findings of the analysis,the County recommends no change to the current assessed value. • Analysis • Map • Proposed Property Record Card • Photo of Subject Motion of the Board Accept Coun 's Proposed Value: $621,100 No change in value Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: Property Owner William Talley Appellant if different Property Address 107 Gardner Cir Parcel ID or Abstract 19777991375 Statement of Appeal: Request reduction in value based on incorrect data and median valuation comparison. Current Assessed Value $767,400 County Opinion $767,400 Time of Hearin 4:50 PM Appellant Opinion $700,000 County Representative Jimmy Milliken Board Decision $767,400 Evidence submitted by the appellant: • My property data is incorrect, and I would like to request a field review/site visit from a county appraiser: • Based on recent sales and valuations, our property is by spec below the median home in our neighborhood,however the current valuation is significantly above the median valuation assigned by the county. Evidence submitted by the county representative: • Subject Property Overview: o The subject property is located at 107 Gardner Circle in NBC 7480. The home was built in 1999 and contains 3,050 square feet of living area. Docusign Envelope ID: 117A6550-B7C8-4C77-A70C-OA4FC234B28B o Neighborhood Review: The property was reviewed by TVG and,based on their analysis of comparable sales within the subject's neighborhood,the current assessed value is well supported by the market. A comparable sales report including three similar properties has been attached, each of which helps to substantiate the County's valuation. o County staff also incorporated these comparables into a sales analysis to further refine and validate the data. The analysis confirms that the subject property's assessment aligns with neighborhood market trends and equity among similarly sized homes. • Recommendation: Based on the comparable sales and staff analysis,the County recommends no change to the current assessed value. • Analysis • Comper Report • Proposed Property Record Card • Maps • Photo of Subject Motion of the Board Accept Coun 's Proposed Value: $767,400 No change in value Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Chair of the " d, igned by: Leon Meyers L�=5A-sCtD4PF 12/31/2025 Recording Sec g$ 'tl by: Rob Teachout 9dbU� J"4 12/31/2025