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Home My WebLink About2026_01_14 BOER Agenda ORANGE COUNTY NORTH CAROLI A TAX ADMINISTRATION Nancy Freeman,Administrator tax@orangecountync.gov 228 S. Churton Street, Hillsborough, NC 27278 919.245.2100 Orange County Board of Equalization and Review Meeting Agenda January 14, 2026 — 10:00 a.m. Tax Administration Conference Room I. Call to Order Chair II. Appeals Hearings: No. Time Owner Name PIN/Account Property Description Appearing Spatialest/ Appraiser PDF 1 10:OOAM Jamie Paulen 9864448445 907 Eno Street Yes Spatialest Cyle Anderson 2 10:15AM NR Edge Apartments Property Owner 9870985265 100 Carraway Crossing Yes Spatialest Roger Gunn LLC (Morgan Fowler/Ryan LLC) 3 10:30AM RG Hillsborough Owner LLC 9863886264 600 South Churton Street Yes Spatialest Roger Gunn (Morgan Fowler/Ryan LLC) 4 10:45AM Beachfront LLC/Pondfront LLC 9880200342 2701 Homestead Road Yes Spatialest Roger Gunn (Morgan Fowler/Ryan LLC) 5 11:00AM Hillsborough NC I SGF LLC 9864807744 113 Mayo Street Yes Spatialest Roger Gunn (Morgan Fowler/Ryan LLC) 6 11ASAM Thermo Fisher Scientific Asheville LLC 9834445110 6086 West Ten Road Yes Spatialest Roger Gunn (Morgan Fowler/Ryan LLC) 7 11:15AM ECP CH West End LLC 9778266500 200 INC 54 Bypass Building Yes Spatialest Roger Gunn (Morgan Fowler/Ryan LLC) A Unit 101 8 11:30AM Folsom Gateway Associates LP 9778258181 222 Old Fayetteville Road Yes Spatialest Roger Gunn (Morgan Fowler/Ryan LLC) Building A Unit 101 III. Adjournment Chair Orange County Government i orangecountync.gov I P.O. Box 8181, Hillsborough, INC 27278 ORANGE COUNTY NORTH CAROLI A TAX ADMINISTRATION Nancy Freeman,Administrator tax@orangecountync.gov 228 S. Churton Street, Hillsborough, NC 27278 919.245.2100 Orange County Board of Equalization and Review Meeting Agenda January 14, 2026 — 1:00 p.m. Tax Administration Conference Room I. Call to Order Chair II. Appeals Hearings: No. Time Owner Name PIN/Account Property Description Appearing Spatialest/ Appraiser PDF 1 1:OOPM 100 Regent Place LLC 9890316195 91 Weaver Dairy Road Remote Spatialest Jimmy Milliken (Morgan Fowler/Ryan LLC) Unit A 2 1:OOPM 100 Regent Place LLC 9890307738 105 Regent Place Remote Spatialest Jimmy Milliken (Morgan Fowler/Ryan LLC) 3 1:15PM 100 Regent Place LLC 9890306819 106 Regent Place Remote Spatialest Jimmy Milliken (Morgan Fowler/Ryan LLC) 4 1:30PM 100 Regent Place LLC 9890317249 95 Weaver Dairy Road Remote Spatialest Jimmy Milliken (Morgan Fowler/Ryan LLC) Unit A 5 1:45PM 100 Regent Place LLC 9890317008 87 Weaver Dairy Road Remote Spatialest Jimmy Milliken (Morgan Fowler/Ryan LLC) 6 2:OOPM 100 Regent Place LLC 9890306729 107 Regent Place Remote Spatialest Jimmy Milliken (Morgan Fowler/Ryan LLC) 7 2:15PM 100 Regent Place LLC 9890307050 100 Regent Place Remote Spatialest Jimmy Milliken (Morgan Fowler/Ryan LLC) 8 2:30PM 100 Regent Place LLC 9890308803 101 Regent Place Remote Spatialest Jimmy Milliken (Morgan Fowler/Ryan LLC) 9 2:30PM 100 Regent Place LLC 9890308723 75 Weaver Dairy Road Remote Spatialest Jimmy Milliken (Morgan Fowler/Ryan LLC) Units A& B Orange County Government orangecountync.gov I P.O. Box 8181, Hillsborough, NC 27278 M 1 E COUNTY NORTH CAROLI A TAX ADMINISTRATION Nancy Freeman,Administrator tax@orangecountync.gov 228 S.Churton Street, Hillsborough, NC 27278 919.245.2100 10 2:30PM 100 Regent Place LLC 9890306988 104 Regent Place Remote Spatialest Jimmy Milliken (Morgan Fowler/Ryan LLC) 11 2:45PM Chapel Hill 336 LLC 9789365443 101 Shadowood Drive Remote Spatialest Roger Gunn (Morgan Fowler/Ryan LLC) 12 3:OOPM Shelton Station Apartments LLC 9778970532 430 North Greensboro Remote Spatialest Roger Gunn (Morgan Fowler/Ryan LLC) Street Unit 101 13 3:15PM FKH SFR Propco D LP 9824228543 132 Campaign Drive Remote Spatialest Kelly Wells (Judson Bracewell/Ryan LLC) 14 3:30PM KIWA LLC 9778913957 1105 NC 54 Building U Remote Spatialest Roger Gunn (Debbie Askins/Ryan LLC) Unit 1 15 3:45PM KIWA LLC 9778919619 1105 NC 54 Building A Remote Spatialest Roger Gunn (Debbie Askins/Ryan LLC) Unit 1 Consent Agenda (see attached list) IV. Adjournment Chair Orange County Government orangecountync.gov I P.O. Box 8181, Hillsborough, NC 27278 CONSENT AGENDA Orange County Board of Equalization and Review January 14, 2026 Parcel ID Owner Name Current Value Recommended Reason for change Date Signed Value 9870451078 Jeanie F $337,500 $216,300 Condition—EYB 1987 to 1952;Avg to Fair; Grade C+10 to C; Add Scr 12/3/2025 Stroud Prch; Land rate reviewed and lowered. 9778974894 Alyssa $308,300 $270,600 There is a storm water drainage easement along the edge of a portion 12/23/2025 Miserendino of the parcel: increasing the land adjustment from -23%to -30%, reducing the grade of the home from C+10 to C and reducing the effective year built from 1985 to 1975. 9788172961 Estelle C. $169,400 $44,000 Based on evidence provided,The County recommends increasing the 12/27/2025 Ambrister Et land adjustment from -23%to-80%as the parcel is unbuildable due to al (Hudson OWASA reinforced concrete pipes, easements and setbacks. Vaughan) 9873258559 Lisa Fowler $162,900 $149,100 To be equitable, applying an additional 20% Functional/Layout 1/2/2026 depreciation for smaller unit as the other 576 sf units have. 9873255560 Pamela $187,100 $187,100 The value was reduced during the BOER ordered review of Habitat for 1/2/2026 DeFoe Humanity homes. 9789014199.002 Michael E. $195,200 156,700 After exterior and interior inspection,the County recommends reducing 1/6/2026 Collins the EYB from 1992 to 1977 and changing the condition to fair.These changes result in a revised assessment of$156,700 for the subject property. 9874386049 Steven Wall $451,300 $346,400 The County recommends increasing the land adjustment from-35%to- 1/7/2026 55%,applying a-20% Physical Depreciation to the improvement,and reducing the bathroom count from 2 full bathrooms to 1.5 bathrooms. 1 9778561748.035 Rhodes $116,400 103,500 Staff recommends reducing the effective year built from 1985 to 1/9/2026 Bernholtz 1970 to bring the assessment in line with three other identical units Partnership in this project owned by the appellant.This adjustment also more accurately reflects the unit's condition. 9841380444 David F. $475,100 $450,400 Recommend changing the land's-25%floodplain adjustment to a - 12/31/2026 Holmes Jr. 35%floodplain/topography adjustment to account for the stream and designated floodplain. This change would result in a revised value of$450,400. 9874177189 Eryn $1,828,500 $1,731,900 Based on the property review and supporting documentation, staff 1/12/2026 Cooper- recommends reducing the quality grade from A+35 to A+25 and Harris revising the livable square footage to 5,211 square feet. 9866349624 Vickie Jacobs $114,400 $80,700 Staff recommends reducing the effective year from 1975 to 1965 and 1/12/2026 adding 25% physical depreciation to the dwelling. 9864469485 Charles Ray $208,400 $174,000 After speaking with the appellant and gathering more information, 1/12/2026 Bailey staff recommends reducing the effective year built to 1955, changing the condition to fair and adding 15% physical depreciation. 9864898683 Horace H. $277,100 $163,400 After exterior and interior inspection, and after reviewing the 1/14/2026 Johnson Sr. appellant's supporting documentation, staff recommends applying a -25%adjustment to the land. Staff also recommends applying 40% physical depreciation to the dwelling. 2