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Home My WebLink About2026_01_15 BOER Minutes Docusign Envelope ID: D13AOB92-9ECB-4FD7-81F3-B83108AADEBF MINUTES Orange County Board of Equalization and Review Meeting held on January 15, 2026 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 Real Property Appraisal Manager Roger Gunn Temporary Appraiser Assistant Rob Teachout Appraiser Jimmy Milliken Appraiser C le Anderson Appraiser Dana Hall Meeting Schedule: No. Time Appellant PIN or Abstract Appeared Appeal Type 1 9:OOAM Matthew McClory 9777506941 Yes Value-Real 2 9:22AM Trevor G. Hackman 9787273665 No Value-Real 3 9:26AM Brian Burnette 9788065928 No Value-Real 4 9:31AM Valerie Robinson Dinkins 9788066891 No Value-Real 5 9:41AM Charles Baldwin 9890605507.048 No Value-Real 6 9:42AM Mackenzie M. Severson 9851657645 No Value-Real 7 10:08AM Josephine Borden 9865626566 No Value-Real 8 10:27AM O"Neal Rental Properties I LLC 9798607721.005 Yes Value-Real 9 10:43AM Kira McGovern 9779228679 Yes Value-Real 10 11:00AM Abriata Group LLC 9788355472 Yes Value-Real 11 11:20AM Adrian R. Halpern 9788356456 Yes Value-Real Time B Meeting called to order 9:OOAM Leon Meyers Meeting adjourned 11:35AM Leon Meyers 1 Docusign Envelope ID: D13AOB92-9ECB-4FD7-81F3-B83108AADEBF Property Identification: Property Owner Matthew McClory Appellant(if different) Property Address 1 102 Bennington Drive I Parcel ID or Abstract 19777506941 Statement of Appeal: Request reduction in value based on condition and comparable sales. Current Assessed Value $464,600 County Opinion $454,900 Time of Hearin 9:OOAM Appellant Opinion $405,000 County Representative Kelly Wells Board Decision $405,000 presented by Roger Gunn Evidence submitted by the appellant: • Condition of home-plumbing issues,windows cannot be opened, old water heater and shed has hole in roof. • Comparable sales Evidence submitted by the county representative: • The subject property is a 1,375 square foot brick ranch with 3 bedrooms and 2 baths built in 1965 on an average lot located in Heritage Hills in Chapel Hill. • This property sold in April of 2022 for$450,000. • Based on information provided, The County recommends reducing the condition of the storage building from Average to Fair and reducing the effective year built of the home from 2012 to 2007 to account for the state of the windows resulting in a reduction in value from $464,600 to $454,900. • Photo of Subject • GIS Map • Sales and Equity Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept A ellant's Proposed Value: $405,000 Made the motion Leon Meyers Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: Property Owner Trevor G. Hackman Appellant if different Property Address 110 Hayworth Drive Parcel ID or Abstract 19787273665 Statement of Appeal: Request reduction in value based on opinion of fair market increase. 2 Docusign Envelope ID: D13AOB92-9ECB-4FD7-81F3-B83108AADEBF Current Assessed Value $980,000 County Opinion $980,000 Time of Hearin 9:22AM Appellant Opinion $865,000 County Representative Jimmy Milliken Board Decision $980,000 Evidence submitted by the appellant: • As a reminder, although I am sure you have ready access to the records, our home was valued at$788,200 in 2023, and then increased to$821,700 in 2024,which calculates to a 4.25%increase from 2023 to 2024. This 4%increase is the fair market increase for a home. Your initial proposal to increase the value of our home to over a million dollars would have been an over 25%increase,which is egregious. The new proposed value of $980,000 is still an inappropriate over 19%annual increase in the value our home, which is absurd, especially as we have not added to the home or sold the home. We strongly dispute this overzealous increase, which will result in a substantial increase in our property taxes without any benefit to us as homeowners. We again request the house be valued at $865,000, as this represents a roughly 5%increase,which is fair and consistent with inflation for annual house valuation. Evidence submitted by the county representative: • The subject property is located in NBC 7485 at 110 Hayworth Drive and was built in 2001. The dwelling contains 4,336 square feet of living area. • The property experienced value increases during the 2021-2025 revaluation period due to documented improvements, including a bathroom renovation in 2021 at a cost of$69,000, installation of a patio for a hot tub at a cost of$6,500, and a kitchen renovation in 2023 at a cost of$119,000. • County staff conducted a sales analysis of similarly sized properties within the subject's neighborhood. The analysis indicates that the subject property's assessed value is consistent with neighborhood sales. • Based on this analysis, County staff recommends no change to the current assessed value. • Photo of Subject • GIS Map • Analysis • Current Property Record Card • Sales Map Motion of the Board Accept Count 's Proposed Value: $980,000 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 Brian Burnette A ellant if different Property Address 215 N Graham Street Parcel ID or Abstract 19788065928 3 Docusign Envelope ID: D13AOB92-9ECB-4FD7-81F3-B83108AADEBF Statement of Appeal: Request reduction in value based on incorrect data and value increase amount. Current Assessed Value $469,200 County Opinion $449,300 Time of Hearin 9:26AM Appellant Opinion $335,800 County Representative Kelly Wells Board Decision $449,300 presented by Roger Gunn Evidence submitted by the appellant: • Incorrect data: This is a Duplex not a single-family dwelling with 4 bedrooms and 2 baths. • Property value increased$133,600 from 2024 to 2025. Evidence submitted by the county representative: • The subject property is a Two-to-Four Family building with 2 residential units and a total of 4 bedrooms and 2 baths built in 1973 located in the Northside District in Chapel Hill. • The land on this property was reduced during the BOER ordered neighborhood review resulting in the current total value of$469,200. • The County has the home on record as a TTF(duplex). Based on sales and equity, The County recommends reducing the grade from C+10 to C-05 resulting in a revised value from$469,200 to $449,300. • 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: $449,300 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Property Owner Valerie Dinkins Appellant if different Property Address 210 N. Graham Street Parcel ID or Abstract 19788066891 Statement of Appeal: Request reduction in value based on comparable sales and equity. Current Assessed Value $492,900 County Opinion $492,900 Time of Hearin 9:31AM Appellant Opinion $338,900 County Representative Kelly Wells Board Decision $492,900 presented by Roger Gunn 4 Docusign Envelope ID: D13AOB92-9ECB-4FD7-81F3-B83108AADEBF Evidence submitted by the appellant: • Comparable sales and equity. • The land valuation for this lot is extremely high compared to other lots in the area. Evidence submitted by the county representative: • The subject property is a 2,046 square feet Two-to-Four Family building with 2 units, a total of 4 bedrooms and 2 baths,built in 1948 located in the Northside district in Chapel Hill. • All Two to Four Family and Designed Rental Single Family Residence with lot smaller than .25 acres,unless non-profit are receiving a+47%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 value was reduced during a BOER neighborhood review from$387,500 to$323,400. • Based on sales of other TTF Family buildings and the recommendation of Tanner Valuations Group, The County recommends no further change in value. • Photo of Subject • GIS Map • Sales and Equity Analysis • Current Property Record Card Motion of the Board Accept Count 's Proposed Value: $492,900 No Change in Value Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Prove Provertv Owner Charles Baldwin A ellant if different Property Address 434 Glencrest Place I Parcel ID or Abstract 9890605507.048 Statement of Appeal: Request reduction in value based on comparable sales and incorrect data. Current Assessed Value $404,300 ounty Opinion $376,100 Time of Hearin 9:41AM Appellant Opinion Not Provided County Representative C le Anderson Board Decision $376,100 Evidence submitted by the appellant: • The appellant states that comparable sales and incorrect data are the reasons for this appeal. Evidence submitted by the county representative: • The subject property is a condominium located at 434 Glencrest Place in the Providence Glen Condominium project in Chapel Hill. County staff reviewed a sales analysis of similarly sized 5 Docusign Envelope ID: D13AOB92-9ECB-4FD7-81F3-B83108AADEBF units within the subject's neighborhood.After review, staff recommends the following changes: - Reduce the effective year built from 2007 to 2002 - Apply a 0.95%construction modifier • These adjustments have been uniformly applied to appealed units within Providence Glen, as market data indicates declining values in this neighborhood from early to late 2024. • These proposed changes were communicated to the appellant,who is in agreement with the recommended reduction, resulting in a revised assessment of$376,100. • Photo of Subject • GIS Map • Sales Analysis • Current Property Record Card • Proposed Property Record Card • Email of acceptance from appellant Motion of the Board Accept Count 's Proposed Value: $376,100 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... Property Identification: Property Owner Mackenzie M. Severson I Appellant(if different) Property Address 2202 Arthur Minnis Road I Parcel ID or Abstract 19851657645 Statement of Appeal: Request reduction in value based on equity comparables. Current Assessed Value $844,500 ounty Opinion $746,900 Time of Hearin 9:42AM Appellant Opinion $623,266 County Representative C le Anderson Board Decision $746,900 Evidence submitted by the appellant: • The appellant provided several equity comparables from the subject's neighborhood as supporting documentation. Evidence submitted by the county representative: • The subject property is a 22.3-acre tract improved with two single-family dwellings located at 2200 and 2202 Arthur Minnis Road in Hillsborough. The appellant contends that the subject property is over-assessed when compared to other similar dwellings in the neighborhood. • County staff conducted a site visit for verification purposes and photos and reviewed the subject's property record card(PRC). During this review, staff determined that the subject's building value included both the primary dwelling on card one and a second dwelling that was under construction as of January 1, 2025. The second dwelling,which was approximately 10% complete as of January 2025, is listed in the special features/yard items section of the property 6 Docusign Envelope ID: D13AOB92-9ECB-4FD7-81F3-B83108AADEBF record card as "MA." This incomplete dwelling accounted for$140,000 of the subject's total building value. • After inspection and review,the County recommends the following adjustments: - Apply a-10%land adjustment for topography - Reduce the quality grade from B-15 to C+05 - Reduce the effective year built from 1991 to 1981 - Change the condition from Average to Fair - Remove two greenhouses from the yard items • These changes would result in a revised assessment of$746,900. After staff explained the building value issue and the proposed adjustments,the appellant agreed with the proposed revised assessment of$746,900. • Photo of Subject • GIS Map • Email from Appellant • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $746,900 Made the motion Richal Vanhook Seconded the motion Saru Salvi Voted For All BOER Members Voted Against Property Identification: Property Owner I Josephine Borden Appellant(if different) Property Address 1548 Homemont Avenue Parcel ID or Abstract 19865626566 Statement of Appeal: Request reduction in value based on cost-to-cure receipts for water damage repairs completed during the summer of 2025. Current Assessed Value $171,500 ounty Opinion $140,700 Time of Hearin 10:08AM Appellant Opinion Not Provided County Representative C le Anderson Board Decision $140,700 Evidence submitted by the appellant: • The appellant provided cost-to-cure receipts for water damage repairs completed during the summer of 2025. Evidence submitted by the county representative: • The subject property is a 0.23-acre tract improved with a 1,008 square foot single-family dwelling located at 548 Homemont Avenue in Hillsborough. The appellant did not provide an opinion of value but did submit cost-to-cure receipts for water damage repairs completed during the summer of 2025. 7 Docusign Envelope ID: D13AOB92-9ECB-4FD7-81F3-B83108AADEBF • County staff reviewed the submitted documentation and conducted a sales analysis of D- graded homes that have recently sold within the subject's neighborhood. Based on this review, staff recommends applying 15%physical depreciation to the subject dwelling. • Additionally,the subject's lot value was reduced from$100,000 to$80,000 as part of a Board- ordered neighborhood review. • With the recent land value adjustment and the recommended additional 15%physical depreciation, staff proposes a revised assessment of$140,700 for the subject property. • Photo of Subject • GIS Map • Sales Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Count 's Proposed Value: $140,700 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Property Owner ONeal Rental Properties, Appellant(if different) LLC Property Address 1359 Summerwalk Circle Parcel ID or Abstract 9798607721.005 Statement of Appeal: Request reduction in value based on three recently sold comparable. Current Assessed Value $262,500 ounty Opinion $262,500 Time of Hearin 10:27AM Appellant Opinion $235,000 County Representative C le Anderson Board Decision $262,500 Evidence submitted by the appellant: • The appellant provided three recently sold comparable units as supporting documentation. Evidence submitted by the county representative: • The subject property is a 975-square-foot condominium located within the Finley Forest Condominium development in Chapel Hill. Staff reviewed the appellant's three comparable sales; however, none were utilized in this analysis,as two are located in Durham County and the third was sold in 2025. Staff reviewed a sales analysis using four comparable 2024 sales of identically sized units within the subject's neighborhood. The analysis indicates that the subject property's price per square foot is consistent with recently sold comparable units. Therefore, staff recommends no change to the current assessed value of$262,500. • GIS Map • Sales Analysis • Current Property Record Card 8 Docusign Envelope ID: D13AOB92-9ECB-4FD7-81F3-B83108AADEBF Motion of the Board Accept Count 's Proposed Value: $262,500 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 Kira McGovern Appellant(if different) Property Address 2224 Pathway Drive Parcel ID or Abstract 19779228679 Statement of Appeal: Request reduction in value based on townhome decision dynamics and a comparable sale. Current Assessed Value $420,800 ounty Opinion $396,400 Time of Hearin 10:43AM Appellant Opinion $355,800 County Representative Kelly Wells Board Decision $396,400 Evidence submitted by the appellant: • My understanding is that the value of my townhouse is based on the value of the single-family homes in the Fair Oaks neighborhood using a similar construction grade and land value. What was not taken into consideration is that the townhomes,which share a wall, are required to make all decisions regarding maintenance with their townhouse neighbor—decisions around siding, roofing, termite,rodent and insect control. • The sale of the 2218 Pathway Drive townhome in 2023 at$407,000 is the closest comparable to my townhome at 2224 Pathway. The Orange County records indicate this is a 1500 sq ft townhome so that would bring the townhouse price per sq ft to $271. So based on that comp, my 1250 sq ft townhouse would have an approx. value of$339,000. Given that was two years ago, I've estimated that a more accurate assessed value for my town home would be about $355,800. Evidence submitted by the county representative: • The subject property is a townhome with 1,252 square feet; 2 bedrooms and 2 baths located in Fairoaks Subdivision in Chapel Hill. • This property sold in April of 2022 for$391,500. • Based on the sale of this property and equity of similar units, The County recommends *Correcting the bath count to 2 full and 1 half bath *Reducing the grade from B to B-10 *Increasing the adjustment on the land from -10%to -15% resulting in a reduction in value from$420,800 to$396,400 • This value takes into account the issues noted in the Additional Appellant Evidence submitted and uploaded on 11/15/2025-Please see emails with photos in Spatialest. • Photo of Subject • Photos from 2022 Listing • GIS Map • Sales and Equity Analysis 9 Docusign Envelope ID: D13AOB92-9ECB-4FD7-81F3-B83108AADEBF • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Count 's Proposed Value: $396,400 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Abriata Group LLC Appellant(if different) Property Address 202 and 204 McCauley Parcel ID or Abstract 9788355472 Street Statement of Appeal: Request reduction in value based on grade and condition. Current Assessed Value $894,600 County Opinion $786,700 Time of Hearin 11:00AM Appellant Opinion $515,000 County Representative Dana Hall Board Decision $501,900 Evidence submitted by the appellant: • See attached appeal summary in Spatialest. Evidence submitted by the county representative: • On November 13,2025,the subject property located at 202 McCauley Street was inspected with the current owner, Abriata Group LLC, owned by Adrian Halpern(owner as of July 15, 2025). The subject property is a residential lot situated near the corner of McCauley Street and Pittsboro Street in Chapel Hill. The lot contains two single-family residential homes constructed in 1938 and 1939. • Upon inspection,both structures were found to be in need of significant repairs. Based on these conditions, the county recommends revising the condition ratings from Average to Fair and the effective year built from 1980 to 1959 for each dwelling. The total reduction in the combined building value after these recommended adjustments is$280,500. • Additionally,the storage building on the property is also in need of substantial repair. The County recommends changing its condition rating from Average to Fair,resulting in a revised value of$6,200. • With all recommended adjustments applied,the total revised value for the subject property is $786,700. • Photo of Subject • GIS Map • Sales Analysis Report 7162 • Current Property Record Card • Proposed Property Record Card 10 Docusign Envelope ID: D13AOB92-9ECB-4FD7-81F3-B83108AADEBF Motion of the Board Value Changed as Follows: $501,900 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Property Owner Adrian R. Halpern Appellant(if different) Property Address 200 McCauleyStreet Parcel ID or Abstract 19788356456 Statement of Appeal: Request reduction in value based on grade and condition. Current Assessed Value $783,700 ounty Opinion $672,700 Time of Hearin 11:20AM Appellant Opinion $493,700 County Representative Dana Hall Board Decision $672,700 Evidence submitted by the appellant: • Appeal summary uploaded in Spatialest. Evidence submitted by the county representative: • On November 13,2025, a field visit with the taxpayer/appellant was completed for the subject property located at 200 McCauley Street, situated at the corner of Pittsboro Street and McCauley Street in Chapel Hill. The property's location offers significant advantages for students attending UNC and for rental purposes. Because of these benefits, it is recommended that the land value classified as commercial acreage remain unchanged, as it appropriately reflects an income-producing property. The improved building structure on the parcel had previously been categorized as a multifamily apartment building. Based on current information indicating that the structure can house four or fewer dwelling units, it is recommended that the building classification be updated to a Two to Four Family Residential Building.A new sketch and updated building details have been prepared in Test AP5, supporting a recommended building value of$301,900. • The two comparable sales cited in the appellant's summary(301 N. Columbia and 204 McCauley Street) are not valid comparables for the 2025 revaluation,as both transactions occurred after January 1, 2025. Additionally,the July 15, 2025 sale of 204 McCauley Street appears to be a related party transaction, as the owner of Abriata Group LLC, Adrian Halpern, is also the owner of the neighboring parcel. • After updating the building condition and structure type,the County recommends a revised total value of$672,700. • Photos of Subject • GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Count 's Proposed Value: $672,700 Made the motion Richal Vanhook 11 Docusign Envelope ID: D13AOB92-9ECB-4FD7-81 F3-B83108AADEBF Seconded the motion Saru Salvi Voted For All BOER Members Voted Against ... ... Chair of the igned by: Leon Meyers F-isasee 1/26/2026 Recording Secre ^�ocuSig�edyby: Jennifer Rigsbee � �' 1/26/2026 12 Docusign Envelope ID:A24A7AC4-OFFO-44A6-9D10-OCBE262OC7F9 MINUTES Orange County Board of Equalization and Review Meeting held on January 15, 2026 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 Real Property Appraisal Manager Roger Gunn Temporary Appraiser Assistant Rob Teachout Appraiser C le Anderson Appraiser Dana Hall Appraiser Jimmy Milliken Meeting Schedule: No. Time Appellant PIN or Abstract Appeared Appeal Type 1 1:OOPM Alessandro Travalia 9779323576 Yes Value-Real 2 1:20PM Susan E. Cox 9886765685 Yes Value-Real 3 1:34PM Catherine L.Jackson 9835702388 No Value-Real 4 1:42PM Catherine L.Jackson 9835711282 No Value-Real 5 1:47PM *Thomas L. Merritt 9788185989 No Value-Real 6 2:40PM Linda Key 9820319668 Yes Value-Real 7 2:55PM Renzun Zhao 9860915912 Yes Value-Real Time B Meeting called to order 1:00 PM Leon Meyers Meeting adjourned 3:03 PM Richal Vanhook 1 Docusign Envelope ID:A24A7AC4-OFFO-44A6-9D10-OCBE262OC7F9 Property Identification: Property Owner Alessandro Travaglia =Appellant(if different) Property Address 12204 Pathway Drive I Parcel ID or Abstract 19779323576 Statement of Appeal: Request reduction in value based on a comparable property. Current Assessed Value $407,600 County Opinion $392,000 Time of Hearin 1:00 PM Appellant Opinion $309,000 County Representative Kelly Wells Board Decision $385,600 presented by Roger Gunn Evidence submitted by the appellant: • This request is based on comparison of my property to the following property,which is located just a few houses down the road,was sold in July 2025 for$440,000($268 per sq. .), has 3 bedrooms while mine has 2, an appraised square footage of 1,640 sq. . while mine is 1,152 sq. ., and 3 full bathrooms while mine has 2. • My home should have a different value than single family homes beyond just construction and land value. Single family homes have full control over their home maintenance, we do not. Evidence submitted by the county representative: • The subject property is a townhome with 1,152 square feet 2 bedroom and 2& 1/2 baths built in 1988 located in the Fairoaks subdivision in Chapel Hill. • Based on sales of similar units,the County recommends *Reducing the effective year built from 1995 to 1993 *Increasing the land adjustment from-10%to -15% • Resulting in a revised value from$407,600 to$392,000 • 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: �adjustment 85,600(EYB set to AYB and land from-10%to -15%) Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For Saru Salvi Voted Against Property Identification: Property Owner Susan E. Cox Appellant if different Property Address 2804 Canter Drive Parcel ID or Abstract 9886765685 2 Docusign Envelope ID:A24A7AC4-OFFO-44A6-9D10-OCBE262OC7F9 Statement of Appeal: Request reduction in value based on condition and comparable properties. Current Assessed Value $537,800 County Opinion $514,700 Time of Hearin 1:20 PM Appellant Opinion $400,000 County Representative C le Anderson Board Decision $514,700 Evidence submitted by the appellant: • The appellant states that the subject dwelling is over thirty years old and has received no updates. The appellant further notes that the home requires a new roof and new siding. According to the appellant,most houses in the neighborhood are larger and newer than the subject property. The appellant submitted two equity comparables as supporting documentation. Evidence submitted by the county representative: • The subject property is a 10.01-acre tract improved with a 1,506 square-foot single-family dwelling located at 2804 Canter Drive in Hillsborough. County staff reviewed equity comparables identified by the appellant,which were circled on an aerial map and submitted as supporting documentation.After analysis, staff determined that the price-per-square-foot of these comparable sales is consistent with that of the subject property. The subject's higher assessment is attributable to the presence of yard items, a garage and a barn, which together carry an assessed value of$82,800. • After inspection and review, County staff recommends applying a-10%land adjustment to account for the stream at the back of the property line.This adjustment results in a revised assessment of$514,700 for the subject property. • Photo of Subject • GIS Map • Equity Sales Analysis (using appellant's comps) • Current Property Record Card Motion of the Board Accept Coun 's Proposed Value: $514,700 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Property Owner Catherine L. Jackson Appellant if different Property Address .44 acres near Morrison Parcel ID or Abstract 9835702388 Road 3 Docusign Envelope ID:A24A7AC4-OFFO-44A6-9D10-OCBE262OC7F9 Statement of Appeal: Request reduction in value because the appellant does not agree with the value change. Current Assessed Value $29,800 ounty Opinion $29,800 Time of Hearin 1:34 PM Appellant Opinion Not Provided County Representative Dana Hall Board Decision $29,800 Evidence submitted by the appellant: • "I do not agree with the 2025 value change." Evidence submitted by the county representative: • The subject property is located near the end of Morrison Road in Mebane. A field inspection of the property was conducted by an Orange County staff appraiser on January 6,2026. • Access to the property is negatively impacted by a nuisance driving past an unmaintained junkyard, which is already reflected in a negative land influence of-20%,resulting from an informal appeal established earlier this year. As a result,the County recommends no additional value change to the land. • GIS Map • Current Property Record Card • Photos of Subject Motion of the Board Accept Coun 's Proposed Value: $29,800 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 Catherine L. Jackson EAppellant(if different) 1 $188,700 Property Address 15611 Morrison Road I Parcel ID or Abstract 19835711282 Statement of Appeal: Request reduction in value because the appellant does not agree with the value change. Current Assessed Value $211,300 ounty Opinion $188,700 Time of Hearin 1:42 PM Appellant Opinion Not Provided County Representative Dana Hall Board Decision $188,700 Evidence submitted by the appellant: • I do not agree with the 2025 value change. Evidence submitted by the county representative: 4 Docusign Envelope ID:A24A7AC4-OFFO-44A6-9D10-OCBE262OC7F9 • The subject property is located at 5611 Morrison Road in Mebane. A field inspection of the property was conducted by an Orange County staff appraiser on January 6,2026. During the site visit, the condition of the home and access to the property were observed. Based on these observations, it is recommended that the condition be adjusted from Average to Fair and the grade revised from C to C-15. • Access to the property is negatively impacted by a nuisance driving past an unmaintained junkyard, which is already reflected in a negative land influence of—15%,resulting from an informal appeal established earlier this year. As a result,he County recommends no additional value change to the land. • The County's proposed revised value of$188,700 reflects the recommended changes to the building on the property. • Current Property Record Card • Proposed Property Record Card • Photos of Subject • Comparable Analysis Motion of the Board Accept Coun 's Proposed Value: $188,700 Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Property Owner Thomas Merritt Appellant(if different) Property Address 1 709 Church Street I Parcel ID or Abstract 19788185989 Statement of Appeal: Request reduction in value.No reason provided. NOTE: After this appeal was decided,Andrew Simpson from the Jackson Center emailed to request that it be moved to January 21'. This decision may change,pending the BOER's accommodation of this request to re-hear the appeal. Current Assessed Value $401,700 County Opinion $401,700 Time of Hearin 1:47 PM Appellant Opinion $268,150 County Representative Kelly Wells Board Decision $401,700 presented by Roger Gunn Evidence submitted by the appellant: • None provided for formal appeal. Evidence submitted by the county representative: • The subject property is a 1,536 square feet single family brick home with 4 bedrooms and 2 baths,built in 1947 on a.29-acre lot located in the Northside district in Chapel Hill. 5 Docusign Envelope ID:A24A7AC4-OFFO-44A6-9D10-OCBE262OC7F9 • Tanner Valuations Group reviewed the property and the appeal: Based on a field review of the property and similar properties in the area, I recommend no change. • Photo of Subject • GIS Map • Sales and Equity Analysis • Current Property Record Card Motion of the Board Accept Coun 's Proposed Value: $401,700 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 I Linda Wyrick Key Appellant(if different Property Address 1.089 acres on Lloydtown Parcel ID or Abstract 9820319668 Road Statement of Appeal: Request reduction in value based on a comparable sale. Current Assessed Value $60,100 ounty Opinion $60,100 Time of Hearin 2:40 PM Appellant Opinion $23,600 County Representative Dana Hall Board Decision $60,100 Evidence submitted by the appellant: • The comparable sale across the street at 9.94 acres sold for$235,000 and valued at$23,641.85 per acre. Evidence submitted by the county representative: • The subject property consists of 1.089 acres of vacant land located near 4630 Lloydtown Road. There are no structures on the property, and no apparent issues were observed. A comparable sales report identified two qualified land sales within the same neighborhood that occurred within the past four years, which support the proposed 2025 land value for the area. • A size adjustment explanation was provided to Ms. Key regarding her proposed value of $23,600 in her appeal. The lot located across from the subject property contains 9.94 acres and cannot be used by simply dividing its sale price by 9.94 to derive a per-acre value. Based on the qualified comparable sales provided,the County recommends no change to the current value of the subject property. • Comparable Report • GIS Map • Current Property Record Card Motion of the Board Accept Coun 's Proposed Value: $60,100 No change in value Made the motion Richal Vanhook 6 Docusign Envelope ID:A24A7AC4-OFFO-44A6-9D10-OCBE262OC7F9 Seconded the motion Leon Meyers Voted For All BOER Members Voted Against ... Property Identification: Property Owner Renzun Zhao Appellant(if different) Property Address 115 Hogan Glen Court Parcel ID or Abstract 19860915912 Statement of Appeal: Request reduction in value based on Zillow's appraisal. Current Assessed Value $701,100 ounty Opinion $701,100 Time of Hearin 2:55 PM Appellant Opinion $650,200 County Representative Jimmy Milliken Board Decision $701,100 Evidence submitted by the appellant: • Based on Zillow's appraisal,the value of the property is$650,200 as of Jan. 2025. Evidence submitted by the county representative: • The subject property is located in NBC 7766 at 115 Hogan Glen Court and was built in 1998. The dwelling contains 2,291 square feet of living area. • The appellant based their opinion of value primarily on Zillow estimates. County staff conducted a sales analysis using sold properties within the subject's neighborhood. • Based on the results of this analysis, County staff recommends no change to the current assessed value. • Photo of Subject • GIS Map • Sales Map • Analysis • Current Property Record Card Motion of the Board Accept Coun 's Proposed Value: $701,100 No change in value Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Chair of the B gdusigned by: Leon Meyers 1/26/2026 7 Docusign Envelope ID:A24A7AC4-OFFO-44A6-9D1O-OCBE262OC7F9 Recording Sec .by: Rob Teachout r6btr 1/26/2026 8