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Home My WebLink About2026_01_20 BOER Minutes Docusign Envelope ID:37E611B7-2926-4D7A-98E1-C7491350A535 MINUTES Orange County Board of Equalization and Review Meeting held on January 20, 2026 Board Members in attendance: Chair of the Board Leon Meyers Yes Regular Member Saru Salvi No 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 Yes Orange County Staff in attendance: Tax Administrator Nancy Freeman Real Property Appraisal Manager Roger Gunn Chief Appraiser Kelly Wells Temporary Appraiser Assistant Rob Teachout Appraiser C le Anderson Appraiser Jimmy Milliken Meeting Schedule: No. Time Appellant PIN or Abstract Appeared Appeal Type 1 9:OOAM Amy A. Poe 9777859152 Yes Value-Real 2 9:39AM George A McAdoo 9835334360 No Value-Real 3 9:54AM Nancy 0. Mason 9788278230.043L305 Yes Value-Real 4 10:03AM Erin A. Bell 9893288500 No Value-Real 5 10:19AM 318 Brooks LLC 9788184359 Yes Value-Real 6 10:29AM 304 Caldwell LLC 9788186725 Yes Value-Real 7 10:39AM 300 Caldwell LLC 9788186795 Yes Value-Real 8 10:54AM 215 Broad LLC 9778976126 Yes Value-Real 9 11:10AM Frank S.Saavedra Lim 9788036463.001 No Value-Real 10 11:13AM Jamonica L Torain 9865918535 No Value-Real 11 11:52AM Christina Nickerson 9865627534 Yes Value-Real Time B Meeting called to order 9:00 AM Leon Meyers Meeting adjourned 12:00 PM Richal Vanhook Property Identification: Property Owner Amy A. Poe Appellant(if different) Property Address 119 Graylyn Drive Parcel ID or Abstract 19777859152 1 Docusign Envelope ID:37E611B7-2926-4D7A-98E1-C7491350A535 Statement of Appeal: Request reduction in value based on the assessed value of comparable sales. Current Assessed Value $1,188,400 County Opinion $1,170,600 Time of Hearin 9:00 AM Appellant Opinion $1,013,013 County Representative Jimmy Milliken Board Decision $1,051,000 Evidence submitted by the appellant: • Our appeal is based on the assessed value of comparable homes on Graylyn Drive as well as homes in our neighborhood(as defined by Orange County(Neighborhood 7582-7SoVillage2)) that have sold since the last revaluation in 2021. Evidence submitted by the county representative: • Subject Property Overview: The subject property is located at 119 Graylyn Drive in NBC 7582. The dwelling was built in 2000 and contains 3,270 square feet of living area. • County Review: County staff reviewed the documentation submitted by the appellant. In Table #1, 114 Graylyn Drive is slightly larger than the subject and therefore carries a lower value per square foot, while 604 Aberdeen Drive is slightly smaller than the subject and reflects a higher value per square foot. This pattern is consistent with market behavior, as larger dwellings typically sell at a lower price per square foot than smaller dwellings. • In Table#2,properties located at 102, 115, and 117 Graylyn Drive do not have building permits on file in the County's system;therefore, adjustments to these properties cannot be supported without documented justification. Properties at 16, 121,and 125 Graylyn Drive do have permits on file and reflect adjustments. County staff notes that effective year built adjustments are opinions of the appraiser and may differ from County conclusions. • Conclusion: County staff recommends reducing the subject's effective year built to the actual year built of 2000, as there is no evidence of substantial renovations to the subject property. A sales and equity analysis was conducted using comparable properties within the subject's neighborhood. The results of this analysis indicate that no additional adjustments are warranted, as the revised characteristics and valuation are consistent with neighborhood market trends. • Recommendation: With the effective year built correction applied, County staff recommends a revised assessed value of$1,170,600. • Photo of Subject • GIS Map • Analysis • Current Property Record Card • Proposed Property Record Card • Maps Motion of the Board Value Changed as Follows: $1,051,000 (based on price per square foot of comparables & remediation cost Made the motion Barbara Levine Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against 2 Docusign Envelope ID:37E611B7-2926-4D7A-98E1-C7491350A535 Property Identification: Property Owner George A Mcadoo A ellant(if different) Property Address 514 Alpha Drive I Parcel ID or Abstract 19835334360 Statement of Appeal: Request reduction in value based on comparison to neighborhood and square footage vs. actual living space. Current Assessed Value $231,300 ounty Opinion $217,200 Time of Hearin 9:39 AM Appellant Opinion $200,000 County Representative C le Anderson Board Decision $217,200 Evidence submitted by the appellant: • The appellant states: "I believe my home is over valuated compared to homes in my neighborhood. The aerial footage roof sq footage but all not living space." Evidence submitted by the county representative: • The subject property is a 0.92-acre tract improved with a 1,296-square-foot single-family dwelling located at 514 Alpha Drive in Mebane. The appellant submitted two photographs as supporting documentation with this appeal. • County staff visited the subject property for verification purposes and photographs. No interior inspection was conducted;however,based on the exterior inspection,the area depicted in the appellant's photos appears to be heated and cooled. • Staff also reviewed a sales analysis of recently sold homes within the subject's neighborhood. After inspection and review, staff recommends reclassifying the deck as an open porch and applying a-20%land adjustment for floodplain. These proposed changes would result in a revised assessment of$217,200 for the subject property. • Photo of Subject • GIS Map • Sales Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $217,200 Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Property Owner Erin A. Bell Appellant if different Property Address 4210 Linden Road Parcel ID or Abstract 19893288500 3 Docusign Envelope ID:37E611B7-2926-4D7A-98E1-C7491350A535 Statement of Appeal: Request reduction in value based on land and house condition. Current Assessed Value $319,400 County Opinion $270,700 Time of Hearin 10:03 AM Appellant Opinion $235,600 County Representative Cyle Anderson Board Decision $270,700 Evidence submitted by the appellant: • The appellant states: "It needs a new well, a new septic system, and a new roof. The land does not perc, so it needs an engineered septic system,which costs more. Also, tropical storm Chantal caused the creek to rise to a level that came near the house. The house is not legally identified as being in a flood plain,but it should be. It is absolutely going to flood at some point in the next decade, given the increasing severity of weather." Evidence submitted by the county representative: • The subject property is a 2.57-acre tract improved with a 1,644-square-foot single-family dwelling located at 4210 Linden Road in Durham. The appellant states there are numerous issues with the property that negatively impact its value. As supporting documentation,the appellant provided a perc test from the Orange County Health Department dated July 23, 2024. No cost-to-cure estimates were submitted for the well, septic system, or roof. • County staff reviewed the appellant's documentation and recommends removing the existing +50%land adjustment for size and applying a-25%land adjustment to account for the property being a non-perking lot. Staff also reviewed a sales analysis of recently sold homes within the subject's neighborhood. • Based on this review, staff recommends reducing the subject's assessment from$319,400 to $270,700. • Photo of Subject • GIS Map • Sales Analysis • Current Property Record Card • Proposed Property Record Card • Perc test document Motion of the Board Accept Count 's Proposed Value: $270,700 Made the motion Richal Vanhook Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Property Owner Nancy Mason Appellant if different Property Address 140 West Franklin Street Parcel ID or Abstract 9788278230.043L305 Unit 305 4 Docusign Envelope ID:37E611B7-2926-4D7A-98E1-C7491350A535 Statement of Appeal: Request reduction in value based on condition. Current Assessed Value $668,600 County Opinion $668,600 Time of Hearin 9:54 AM Appellant Opinion $638,213 County Representative Kelly Wells Board Decision $602,000 Evidence submitted by the appellant: • Please apply similar 5%reduction since current conditions of my unit are similar and unchanged since 2021 notice of decision. Evidence submitted by the county representative: • The subject is a 1,081 square foot condo unit with 2 bedrooms and 2 baths on the 3rd floor of 140 West Franklin St. • The property currently has a 5%layout depreciation that was added in 2021 for a narrow unit entry without a view, no window in the 2nd bedroom, limited closet space and other limited physical characteristics. • Based on sales and equity, The County recommends no change in value. • Photo of Subject • GIS Map • Sales and Equity Analysis • Current Property Record Card Motion of the Board Value Changed as Follows: $602,000 from private appraisal) Made the motion Leon Meyers Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Prover Provertv Owner 318 Brooks LLC Appellant(if different) William Gartland Property Address 1 318 Brooks Street Parcel ID or Abstract 9788184359 Statement of Appeal: Request reduction in value based on similar homes with land differences. Current Assessed Value $417,800 ounty Opinion $417,800 Time of Hearin 10:19AM Appellant Opinion $355,100 County Representative Kelly Wells Board Decision $384,800 Evidence submitted by the appellant: • I own both the subject property as well as the house next door at 320 Brooks Street that shares a driveway. These homes were both built in 1999&have similar square footage, bedroom& bath counts. The major difference is the land which is behind the back yard in an unbuildable &unusable natural area. 5 Docusign Envelope ID:37E611B7-2926-4D7A-98E1-C7491350A535 Evidence submitted by the county representative: • The subject property is a 1,783 square foot single family home with 4 bedrooms and 2 full baths built in 1999 on a.26-acre lot in the Northside district of Chapel Hill. • Land of parcels .24 acres and smaller were reduced by 23% during a BOER directed review of this neighborhood. The subject parcel is .26 acres and did not receive the reduction like the adjacent parcel. • Tanner Valuations Group reviewed the property and the appeal and recommend no change in value. • 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: $384,800(apply-15%land adjustment for drainage easement Made the motion Leon Meyers Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Property Owner 304 Caldwell LLC Appellant(if different) William Gartland Property Address 304 Caldwell Street I Parcel ID or Abstract 19788186725 Statement of Appeal: Request reduction in value based on disputed comparable property. Current Assessed Value $485,900 ounty Opinion $498,700 Time of Hearin 10:29 AM Appellant Opinion $355,100 County Representative Kelly Wells Board Decision $400,000 Evidence submitted by the appellant: • Total land valuation is $20,900 higher for 304 Caldwell than 300 Caldwell even though 300 Caldwell is larger, albeit unusable and unbuildable front yard triangle shaped to corner of Caldwell&Church Streets. Comparable should be 320 Brooks Street tax valuation of $355,100. Evidence submitted by the county representative: • The subject property is on record as a 1,435 square foot Two-to-Four Family building with 3 bedrooms and 2& 1/2 baths built in 1997 on a.12-acre lot in the Northside district in Chapel Hill. • Per e-mail with owner confirming the building is not a duplex, The County recommends *Changing the Building Type from Two-to-Four family to Designed Rental Single Family Residence, *Reducing the grade from C+10 to C-10 and the effective year built from 2000 to 1997 and 6 Docusign Envelope ID:37E611B7-2926-4D7A-98E1-C7491350A535 *Reducing the Market adjustment on the land from 47%to 37%to account for the shared drive with 300 Caldwell St. • These changes would result in a revised value from$485,900 to $498,700. • 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: $400,000(change building type to Single Family) Made the motion Richal Vanhook Seconded the motion Barbara Levine Voted For All BOER Members Voted Against ... Property Identification: Property Owner 300 Caldwell LLC Appellant(if different) I William Gartland Property Address 1 300 Caldwell Street Parcel ID or Abstract 19788186795 Statement of Appeal: Request reduction in value based on a comparable property. Current Assessed Value $465,000 ounty Opinion $498,700 Time of Hearin 10:39 AM Appellant Opinion $355,100 County Representative Kelly Wells Board Decision $400,000 Evidence submitted by the appellant: • Comp for my similar,but larger house at 310 Brooks Street Chapel Hill is $355,100 in a better location&is 349 square feet larger! Evidence submitted by the county representative: • The subject property is on record as a 1,435 square foot Two-to-Four Family building with 3 bedrooms and 2& 1/2 baths built in 1997 on a.17 acre lot in the Northside district in Chapel Hill. • Per e-mail with owner confirming the building is not a duplex, The County recommends *Changing the Building Type from Two-to-Four family to Designed Rental Single Family Residence, *Moving parcel to same neighborhood as 304 Caldwell, changing the base rate from$275,000 to $220,000 *Reducing the grade from C+10 to C-10 and *Reducing the Effective year built from 2000 to 1997 and *Reducing the Market adjustment on the land from 47%to 37%to account for the shared drive with 304 Caldwell St. and OWASA easement. • These changes would result in a revised value from$465,000 to $498,700. • Photo of Subject 7 Docusign Envelope ID:37E611B7-2926-4D7A-98E1-C7491350A535 • GIS Map • Sales and Equity Analysis • Current Property Record Card • Proposed Property Record Card • Plat Motion of the Board Value Changed as Follows: $400,000(change building type to Single Family) Made the motion Barbara Levine Seconded the motion Leon Meyers Voted For All BOER Members Voted Against ... Property Identification: Property Owner 215 Broad LLC==Appellant(if different) William Gartland Property Address 1215 Broad Street I Parcel ID or Abstract 9778976126 Statement of Appeal: Request reduction in value based on a comparable property. Current Assessed Value $597,000 ounty Opinion $579,000 Time of Hearin 10:54 AM Appellant Opinion $580,000 County Representative Kelly Wells Board Decision $419,500 Evidence submitted by the appellant: • 215 Broad Street Carrboro house is 66 square feet smaller than my property at 307 Broad Street, yet the valuation on the building is $17,000 higher. House were built at similar timeframe& similar spec level. Evidence submitted by the county representative: • The subject property is an 1,824 square foot Designed Rental Single Family Residence with 4 bedrooms and 3 baths built in 2016 on a.17-acre lot in the Lloyd/Broad district of Carrboro. • Based on equity, The County recommends reducing the grade of the home from B+10 to B-10 to be more in line with similar homes in the area,resulting in a reduction in value from $597,000 to $579,000 • 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: $419,500(change building type to Single Family) Made the motion Leon Meyers 8 Docusign Envelope ID:37E611B7-2926-4D7A-98E1-C7491350A535 Seconded the motion Barbara Levine Voted For Richal Vanhook Voted Against ... Property Identification: Property Owner Frank S. Saavedra Lim A ellant(if different) Property Address 815 Edwards Street Parcel ID or Abstract 9788036463.001 Building 1 Unit A Statement of Appeal: Request reduction in value based on incorrect square footage and fee appraisal. Current Assessed Value $301,000 ounty Opinion $279,600 Time of Hearin 11:10 AM Appellant Opinion $280,000 County Representative C le Anderson Board Decision $279,600 Evidence submitted by the appellant: • The states that the square footage is overstated and provided a 2018 fee appraisal as supporting documentation. Evidence submitted by the county representative: • The subject property is a 1,045 square foot condominium located at 815 Edwards Street,Unit A, in Chapel Hill. Staff reviewed the appellant's supporting documentation and visited the property for physical verification purposes. After review, staff recommends the following changes: - Correct the sketch/heated square footage(1,147 to 1,145 square feet) - Reduce the effective year built from 2005 to 2000 • These changes would result in a revised assessment of$279,600 for the subject property. • GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $279,600 Made the motion Richal Vanhook Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Property Owner Jamonica L Torain Appellant if different Property Address 116 Holman Drive Parcel ID or Abstract 9865918535 Statement of Appeal: Request reduction in value based on the belief that there are no homes in the subject's neighborhood worth $330,000. Current Assessed Value 1 $330,600 County Opinion $255,500 9 Docusign Envelope ID:37E611B7-2926-4D7A-98E1-C7491350A535 Time of Hearin 11:13 AM Appellant Opinion $200,000 County Re resentative C le Anderson Board Decision $255,500 Evidence submitted by the appellant: • The appellant states that there are no homes in the subject's neighborhood worth$330,000. Evidence submitted by the county representative: • The subject property is a 0.61-acre tract improved with a 1,712 square foot single family dwelling located at It 6 Holman Drive in Hillsborough. There was no supporting documentation provided with this appeal. • Staff visited the subject property for physical verification purposes and photos. After inspection and review, staff recommends the following changes: - Apply-20%adjustment to the land(low land that is prone to flooding) - Reduce the effective year built from 1998 to 1973 - Change the condition from Average to Fair • These proposed changes would result in a revised assessment of$255,500 for the subject property. • Photo of Subject • GIS Map • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $255,500 Made the motion Richal Vanhook Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Property Identification: Property Owner Christina Nickerson Appellant if different Property Address 544 Homemont Avenue Parcel ID or Abstract 19865627534 Statement of Appeal: Request reduction in value based on lack of neighborhood amenities. Current Assessed Value $187,700 ounty Opinion $152,200 Time of Hearin 11:52 AM Appellant Opinion $84,500 County Representative C le Anderson Board Decision $152,200 Evidence submitted by the appellant: • The appellant states that the subject's neighborhood lacks speed bumps, emergency phones, night lights, sidewalks, and free rides. No supporting documentation was provided with this appeal. 10 Docusign Envelope ID:37E611B7-2926-4D7A-98E1-C7491350A535 I 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 544 Homemont Avenue in Hillsborough. County staff conducted an on-site visit for physical verification purposes and photos and reviewed a sales analysis of recently sold D-graded homes within the subject's neighborhood. Based on this review, staff recommends reducing the quality grade from D-5 to D-15 to better reflect the grading of comparable properties in the area. This change would result in a revised assessed value of $152,200 for the subject property. • Photo of Subject • GIS Map • Sales Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $152,200 Made the motion Leon Meyers Seconded the motion Barbara Levine Voted For All BOER Members Voted Against Chair of the B jGigned by: Leon Meyers 0657F15A3C6D4FE... /2/2 0 2 6 Recording Se Yt,:by: Rob Teachout eeseoFr�eeaa 2/2/2 02 6 11 Docusign Envelope ID: 19787920-2EOE-4ABB-A9A3-A76DC80BD194 MINUTES Orange County Board of Equalization and Review Meeting held on January 20, 2026 Board Members in attendance: Chair of the Board Leon Meyers Yes Regular Member Saru Salvi No 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 Yes Alternate Member Barbara Levine No Orange County Staff in attendance: Tax Administrator Nancy Freeman Real Property Appraisal Manager Roger Gunn Chief Appraiser Kelly Wells Temporary Appraiser Assistant Rob Teachout Appraiser C le Anderson Appraiser Heidi Whetzel Appraiser Dana Hall Meeting Schedule: No. Time Appellant PIN or Abstract Appeared Appeal Type 1 1:OOPM Sharon Kay Carmen 9875308089 Yes Value-Real 2 1:09PM Michael D. West 9857905106 Yes Value-Real 3 2:23PM Thomas G. Brown 9883085566 Yes Value-Real 4 2:50PM Nalin R. Parikh 9799380761 Yes Value-Real 5 3:28PM William S.Aldridge 9768478460 Yes Value-Real 6 3:47PM Pamela H. Butler Trustee 9860876765 Remote Value-Real Time B Meeting called to order 1:00 PM Leon Meyers Meeting adjourned 4:00 PM Richal Vanhook Motion Time By Second To move into recess 1:33 PM Richal Vanhook Shannon Julian To return to order 2:23 PM Richal Vanhook Shannon Julian 1 Docusign Envelope ID: 19787920-2EOE-4ABB-A9A3-A76DC80BD194 Property Identification: Property Owner Sharon Kay Carmen A ellant(if different) Property Address 117 Gwen Road I Parcel ID or Abstract 19875308089 Statement of Appeal: Request reduction in value based on email from a broker. Current Assessed Value $87,600 ounty Opinion $70,100 Time of Hearin 1:00 PM Appellant Opinion Not Provided County Representative C le Anderson Board Decision $70,100 Evidence submitted by the appellant: • No opinion of value was stated;however,the appellant submitted an email from a broker dated July 30, 2025, estimating the subject's value between$62,000 and $68,000 based on a recent sales analysis. Evidence submitted by the county representative: • The subject property is a 0.91-acre vacant lot located off Gwen Road in Hillsborough. The appellant submitted an email from a broker dated July 30, 2025, estimating the subject's value between$62,000 and$68,000 based on a recent sales analysis. Three of the four comparable sales used in this analysis sold in 2025 and were therefore not considered by staff. • Staff reviewed available sales data and did not identify any vacant land sales within the subject's neighborhood. As part of its analysis, staff reviewed the appellant's 2024 comparable sale, a 0.58-acre vacant lot located off King James Street in Hillsborough. This analysis also includes a vacant lot located in Neighborhood 4320. While these lots are smaller than the subject,they are not encumbered by a large utility easement, as confirmed through review of the subject's recorded plat. • After review, staff recommends increasing the existing land adjustment from-25%to-40%to better account for the size of the utility easement and the associated setbacks. This adjustment results in a revised assessment of$70,100 for the subject property. • GIS Map • Sales Analysis • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $70,100 Made the motion Richal Vanhook Seconded the motion Shannon Julian Voted For All BOER Members Voted Against ... Property Identification: rproperty Owner Michael D. West Appellant if different Adam Newton(partner) Property Address 734 Sinai Circle Parcel ID or Abstract 19857905106 2 Docusign Envelope ID: 19787920-2EOE-4ABB-A9A3-A76DC80BD194 Statement of Appeal: Request reduction in value based on a creek, its setbacks and a comparable property. Current Assessed Value $508,600 County Opinion $508,600 Time of Hearin 1:09 PM Appellant Opinion Not Provided County Representative C le Anderson Board Decision $497,700 Evidence submitted by the appellant: • The appellant states that a creek and its setbacks render most of this lot unbuildable. The appellant provided a GIS aerial photo and an equity comparable, 711 Sinai Circle, as supporting evidence. Evidence submitted by the county representative: • The subject property is a 3.10-acre tract improved with a 2,547 square foot single-family dwelling located at 734 Sinai Circle in Hillsborough. The appellant contends that a creek and associated setbacks render much of the lot unbuildable. In support of this claim,the appellant submitted a GIS aerial image and one equity comparable, 711 Sinai Circle. • County staff reviewed the equity comparable and determined that it has a lower assessment due to its smaller acreage and 589 fewer square feet of living area. Staff also reviewed the appellant's concerns regarding the creek and accompanying setbacks. Given the creek's location at the rear of the subject property, staff contends that the existing -10%topography adjustment adequately accounts for this condition. • Additionally, staff reviewed a sales analysis of similarly graded homes within the subject's neighborhood. Based on this analysis,the subject's assessment is consistent with comparable properties. Therefore, County staff recommends no change to the current assessment of $508,600. • GIS Map • Sales Analysis • Current Property Record Card Motion of the Board Value Changed as Follows: $497,700(increase stream adjustment to -20% Made the motion Shannon Julian Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against Property Identification: Property Owner Thomas G. Brown Appellant if different Property Address 0.34-acre parcel on Lannie Parcel ID or Abstract 9883085566 Drive Statement of Appeal: Request reduction in value based on flooding. 3 Docusign Envelope ID: 19787920-2EOE-4ABB-A9A3-A76DC80BD194 Current Assessed Value $60,600 County Opinion $18,600 Time of Hearin 2:23 PM Appellant Opinion $10,000 County Representative C le Anderson Board Decision $15,600 Evidence submitted by the appellant: • The appellant states that the subject lot is prone to flooding during rainfall. Evidence submitted by the county representative: • The subject property is a 0.34-acre tract improved with a storage building and patio, located in front of 2300 Lannie Drive in Hillsborough. After reviewing the appellant's statement and taking measurements using GIS aerial imagery, County staff recommends applying a—70% land adjustment to account for low-lying land conditions and the stream running through the center of the property. Staff finds that these conditions significantly limit the utility of the subject lot. These adjustments would result in a revised assessment of$18,600. • GIS Map • GIS Map#2 • Current Property Record Card • Proposed Property Record Card Motion of the Board Value Changed as Follows: $15,600(total of-75% flood adjustment Made the motion Richal Vanhook Seconded the motion Shannon Julian Voted For All BOER Members Voted Against Property Identification: Prove Provertv Owner Nalin R. Parikh A ellant if different Property Address 104 Old Stable Court I Parcel ID or Abstract 19799380761 Statement of Appeal: Request reduction in value based on house design. Current Assessed Value $335,700 ounty Opinion $335,700 Time of Hearin 2:50 PM Appellant Opinion $210,000 County Representative Dana Hall Board Decision $335,700 Evidence submitted by the appellant: • It is a two storied home and no senior would live here. This is senior neighborhood. No children, no playground,no club house, and no swimming pool. These are townhomes and all units are not similar. Evidence submitted by the county representative: 4 Docusign Envelope ID: 19787920-2EOE-4ABB-A9A3-A76DC80BD194 • The subject property is a townhome located at 104 Old Stable Road in Chapel Hill. On November 6, 2025, a representative from Tanner Valuation Group conducted a field visit on behalf of the County. There were no apparent observations or additional evidence identified that would support a reduction in value. • A comparable sales report includes several qualified neighborhood sales, all reflecting the same B-10 grade and a similar effective year built. Based on the recommendation from Tanner Valuation Group and the supporting comparable sales data provided,the County recommends no change in value at this time. • Photo of Subject • GIS Map • Current Property Record Card • Comparable Report Motion of the Board Accept Coun 's Proposed Value: $335,700 No change in value Made the motion Richal Vanhook Seconded the motion Shannon Julian Voted For All BOER Members Voted Against Property Identification: Property Owner William S. Aldridge Appellant if different Property Address 605 Carl Drive Parcel ID or Abstract 9768478460 Statement of Appeal: Request reduction in value based on topography of parcel. Current Assessed Value $51,800 ounty Opinion $41,400 Time of Hearin 3:28 PM Appellant Opinion $25,000 County Representative Heidi Whetzel Board Decision $41,400 Evidence submitted by the appellant: • This is not a usable property for development. Almost all the property is on a steep incline;the rest is a gully with a stream running through the middle of it. Over the last two years prior purchase offers on the property without offer or conducting an actual physical inspection of it have ranged from $10,000 to $35,000. Evidence submitted by the county representative: • The subject property is a vacant 1-acre lot located at 605 Carl Drive in Chapel Hill. The parcel has a steep slope that limits the usable area of the site, and the remainder of the lot contains a gully with a stream running through the center, further restricting buildable area. A-75%land adjustment has already been applied for power lines and setback limitations. The County recommends an additional -5%adjustment for topography for a total land adjustment of-80% which would lead to a revised value of$41,400. • Contour Map • GIS Map 5 Docusign Envelope ID: 19787920-2EOE-4ABB-A9A3-A76DC80BD194 • Plat • Current Property Record Card • Proposed Property Record Card Motion of the Board Accept Coun 's Proposed Value: $41,400 Made the motion Richal Vanhook Seconded the motion Shannon Julian Voted For All BOER Members Voted Against ... Property Identification: Property Owner Pamela H. Butler Trustee Appellant(if different) Property Address 7318 Old Nc 86 Parcel ID or Abstract 19860876765 Statement of Appeal: Request reduction in value based on a comparable property. Current Assessed Value $113,400 ounty Opinion $113,400 Time of Hearin 3:47 PM Appellant Opinion $50,000 County Representative Dana Hall Board Decision $28,300 Evidence submitted by the appellant: • 7030 Old NC 86, lot size .46 sold at 14,000 on 04/17/2025 7024 Old NC 86, lot size .46 values at 8,000. Evidence submitted by the county representative: • The subject property consists of 0.46 acres of land located at 7318 Old NC 86. The appellant provided two comparable lot sizes; however,neither represents a qualified sale within the review period for the 2025 revaluation. In addition, both of the appellant's comparable lots have significantly lower values because they are not suitable for building,resulting in a standard-75%land influence adjustment. • The comparable report provided includes four qualified land sales within a two-mile radius of the subject property. Of these four sales,parcel 9860706273 (1.326 acres)carries a-50% land influence due to floodplain conditions,while the remaining three parcels have no land influences associated with them. • Based on the information in the comparable report, the County recommends no change in value at this time. • Comparable Report • GIS Map • Current Property Record Card • Comparables -Production Property Record Cards Motion of the Board Value Changed as Follows: $28,300(-75%land adjustment- denied improvement permit) 6 Docusign Envelope ID: 19787920-2EOE-4ABB-A9A3-A76DC80BD194 Made the motion Leon Meyers Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... ... Chair of the B X,46gned by: Leon Meyers 2/2/2026 Recording Sec AM;by: Rob Teachout �� /2/2026 7