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Home My WebLink About2026_05_26_BOER_Minutes Docusign Envelope ID:200CFF04-0054-865D-8140-6D2EO07E4E8C ORANGE COUNTY—BOARD OF EQUALIZATION AND REVIEW MEETING MINUTES May 26, 2026 ORANGE COUNTY BOARD OF EQUALIZATION AND REVIEW MEETING MINUTES Meeting Information Board Name: ORANGE COUNTY BOARD OF EQUALIZATION AND REVIEW(BOER) Meeting Date: May 26, 2026 Meeting Time: 1:00 PM-3:52 PM EDT Location: Gateway Center, 228 Churton Street, Hillsborough,Tax Conference Room 314 Chair: Leon Meyers Staff Liaison: John Burgiss,Tax Administrator Minutes Recorded By: Rob Teachout, Meeting Secretary Next Meeting: June 9,2026, 1:00 PM,Tax Conference Room 314 Attendance Board Members Board Member Name Title/Designation Present Absent Leon Meyers Chair ® ❑ ❑ Saru Salvi Regular Member ® ❑ ❑ Richal Vanhook Regular Member ® ❑ ❑ Shannon Julian Alternate Member ❑ ❑ Barbara Levine Alternate Member ❑ ❑ Shareese Alston Alternate Member ❑ ❑ Tony Blake Alternate Member ❑ ❑ Vaughn Compton Alternate Member ❑ ❑ Orange County Tax Office I BOER Meeting Minutes I Page 1 of 9 Docusign Envelope ID:200CFF04-0054-865D-8140-6D2EO07E4E8C ORANGE COUNTY—BOARD OF EQUALIZATION AND REVIEW MEETING MINUTES May 26, 2026 Board Member Name Title/Designation Present Absent Excused Patrick Mulkey Alternate Member ❑ ❑ Elizabeth Young Alternate Member ❑ ❑ Staff or Guest Present Name Role/Organization IN Chad Phillips Deputy Tax Assessor Roger Gunn Real Property Appraisal Manager Kelly Wells Chief Appraiser Rob Teachout Meeting Secretary Martha Bordogna Staff Attorney Louise Benson-Lochner Appraiser Cyle Anderson Appraiser Bill Hiltbold Appraiser Quorum & Call to Order Quorum established: X❑ Yes❑ No Members present: 3 of 2 required for quorum. Meeting called to order at 1:00: PM by Leon Meyers. Agenda Items (Full evidence packet available upon request.) # I Agenda Item/Topic AppeRant PIN or Abstract Appraiser County Rep Appellant Time 1 Value Appeal- Real. Britanny McCauley 9874493750 L. Benson-Lochner No 1:05 2 Value Appeal-Real. Caroline Haynes Bryant 9789718915.072 C.Anderson No 1:11 Orange County Tax Office I BOER Meeting Minutes I Page 2 of 9 Docusign Envelope ID:200CFF04-0054-865D-8140-6D2E007E4E8C ORANGE COUNTY—BOARD OF EQUALIZATION AND REVIEW MEETING MINUTES May 26, 2026 IAgenda Item/Topic Appel.Lant PIN or Abstract Appraiser/County Rep Appel.Lant Time Appeared? 3 Value Appeal- Real. Jimayra Garcia-Medina 9835428507 C.Anderson No 1:40 j4VaLue Appeal- Real. Kyle Marion 9890812381.005 C.Anderson No 1:15 5 Value Appeal-Real. Kyle Marion 9890812381.008 C.Anderson No 1:15 6 Value Appeal-Real. Valery M. Nelson 9890605507.164 C.Anderson No 1:23 7 Value Appeal- Real. Eldner Degraffenreidt 0804364092 H.Whetzel No 1:26 Presented by C.Anderson 8 Value Appeal- Real. Brandon Konkel 9787747888 W. Hiltbold Yes 3:14 9 Value Appeal- Real. Brandon Konkel 9787749856 W. Hiltbold Yes 3:14 10 Value Appeal- Real. Lingbo Li 9799028061.036 S.Zeman No 3:48 11 Compromise of Listing Penalty Syre Inc. 3222374 C. Carden No 1:50 12 Value Appeal-Real. Emma Dunbar 9779425824 K.Wells No 1:03 13 Compromise of Listing Penalty Timothy P Toben 9850417048 R. Gunn No 1:44 14 Consent Agenda Consent Agenda Consent Agenda N/A N/A 1:01 Motions &Votes # Motion/ResoLution Hearing Notes Moved By Seconded By Vote(Y- Resuft 1 9874493750 Appeal based on: S. Salvi L. Meyers 3-0-0 ❑x Pass Incorrect Data ❑Fail Orange County Tax Office I BOER Meeting Minutes I Page 3 of 9 Docusign Envelope ID:200CFF04-0054-865D-8140-6D2EO07E4E8C ORANGE COUNTY—BOARD OF EQUALIZATION AND REVIEW MEETING MINUTES May 26, 2026 Motion/ResoLution Hearing Notes Seconded By Accept county's recommendation Condition/Maintenance of NO CHANGE in value Current Value: $117,400 Appellant Opinion of Value: $70,000 Value set by Board: $117,400 2 9789718915.072 Appeal based on: R.Vanhook S. Salvi 3-0-0 ❑x Pass Comparable Property(ies) ❑Fail Accept county's recommended Condition/Maintenance change in value Current Value: $264,000 Appellant opinion of Value: $240,000 Value set by Board: $255,200 3 9835428507 Appeal based on: S. Salvi R.Vanhook 3-0-0 ❑XPass Recent Third Party Appraisal ❑Fail Accept county's recommended change in value Current Value: $222,700 Appellant opinion of Value: $165,000 Value set by Board: $252,900 4 9890812381.005 Appeal based on: L. Meyers S. Salvi 3-0-0 ❑XPass Comparable Property(ies) ❑Fail Continue to future hearing Recent Purchase Condition/Maintenance Continued. BOER requests that appellant provide evidence of unit condition as of January 1, 2026. 5 9890812381.008 Appeal based on: L. Meyers S. Salvi 3-0-0 OPass Orange County Tax Office I BOER Meeting Minutes I Page 4 of 9 Docusign Envelope ID:200CFF04-0054-865D-8140-6D2EO07E4E8C ORANGE COUNTY—BOARD OF EQUALIZATION AND REVIEW MEETING MINUTES May 26, 2026 Motion/ResoLution Hearing Notes Seconded By vote(Y- Comparable Property(ies) ❑Fail Continue to future hearing Recent Purchase Condition/Maintenance Continued. BOER requests that appellant provide evidence of unit condition as of January 1, 2026. 6 9890605507.164 Appeal based on: S. Salvi R.Vanhook 3-0-0 NPass Condition/Maintenance ❑Fail Accept county's recommended Incorrect Data change in value "Current market value of$383,100 is not in alignment with the Comper data of sales in the 2023-24 time period" Current Value: $383,100 Appellant opinion of Value: $370,200 Value set by Board: $370,200 7 0804364092 Appeal based on: S. Salvi R.Vanhook 3-0-0 OPass Comparable Property(ies) ❑Fail Accept county's recommended Condition/Maintenance change in value Current Value: $340,400 Appellant opinion of Value: $175,000 Value set by Board: $255,300 7a County is to review land value in As part of the hearing on PIN 0804364092, S. Salvi R.Vanhook 3-0-0 OPass neighborhood 5625 on Sibling the Board questioned whether all PINs in ❑Fail Pine Drive the neighborhood should be adjusted and Orange County Tax Office I BOER Meeting Minutes I Page 5 of 9 Docusign Envelope ID:200CFF04-0054-865D-8140-6D2EO07E4E8C ORANGE COUNTY—BOARD OF EQUALIZATION AND REVIEW MEETING MINUTES May 26, 2026 Motion/ResoLution Hearing Notes Seconded By ordered the county to review the neighborhood for possible corrections. 8 9787747888 Appeal based on: S. Salvi R.Vanhook 3-0-0 NPass Comparable Property(ies) ❑Fail Accept county's recommended change in value Current Value: $694,000 Appellant opinion of Value: $500,000 Value set by Board: $700,100 9 9787749856 Appeal based on: R.Vanhook S. Salvi 3-0-0 ❑XPass Comparable Property(ies) ❑Fail Accept county's recommendation of NO CHANGE in value Current Value: $320,000 Appellant opinion of Value: $200,000 Value set by Board: $320,000 10 9799028061.036 Appeal based on: S. Salvi R.Vanhook 3-0-0 OPass Condition/Maintenance ❑Fail Accept county's recommendation of NO CHANGE in value Current Value: $52,000 Appellant opinion of Value: $5,200 Value set by Board: $52,000 11 3222374 Appeal based on: S. Salvi R.Vanhook 3-0-0 OPass Untimely Application due to: The company ❑Fail Full compromise of listing penalty underwent new ownership.The new accounting firm couldn't retrieve paperwork from the prior accountant which delayed the transfer and reconciling of financial records. Orange County Tax Office I BOER Meeting Minutes I Page 6 of 9 Docusign Envelope ID:200CFF04-0054-865D-8140-6D2EO07E4E8C ORANGE COUNTY—BOARD OF EQUALIZATION AND REVIEW MEETING MINUTES May 26, 2026 Motion/ResoLution Hearing Notes Seconded By Listing penalty of$1,855.60 applied Listing penalty requested of$0 12 9779425824 Appeal based on: S. Salvi R.Vanhook 3-0-0 OPass Comparable Property(ies) ❑Fail Accept county's recommendation of NO CHANGE in value Current Value: $612,500 Appellant opinion of Value: $548,000 Value set by Board: $612,500 13 9850417048 Appeal based on: S. Salvi R.Vanhook 3-0-0 NPass Incorrect Data ❑Fail Full compromise of listing penalties Listing penalty of$3,338.27 applied Listing penalty requested of$0 14 Consent Agenda Consent agenda attached R.Vanhook S. Salvi 3-0-0 OPass ❑Fail Accept Consent Agenda with no edits Action Items & Follow-Up ResponsibleAction Item Date Chad Phillips presented a draft scheduling email for BOER input. Martha Bordogna to revisit document 6/4/2026 draft for appropriate wording. Board ordered review of land value in NBH 5625 (on Sibling Pine County Staff Prior to 2026 BOER Drive). adjournment Orange County Tax Office I BOER Meeting Minutes I Page 7 of 9 Docusign Envelope ID:200CFF04-0054-865D-8140-6D2E007E4E8C ORANGE COUNTY—BOARD OF EQUALIZATION AND REVIEW MEETING MINUTES May 26, 2026 ResponsibleAction Item Date A discussion took place regarding Good Cause for untimely Martha Bordogna to revisit document 6/4/2026 applications filings; consideration as to whether corporate draft for appropriate wording. taxpayers possess a higher level of familiarity and,therefore, timely filing responsibility. Specifically(and only)for: • Present Use Value • Site infrastructure land deferral • Property tax exemptions or exclusions Announcements & Next Meeting Next Meeting:Tuesday,June 9, 2026, 100 PM EDT, Gateway Center,228 Churton Street, Hillsborough,Tax Conference Room 314 Adjournment Motion to adjourn:Vanhook I Second: Salvi Meeting adjourned at 3:52 PM by Meyers. Certification &Approval Prepared by: Approved by(Chair): Signed by: DocuSigned by: F95&3E6B4F ... Rob Teachout, Meeting Secretary Leon Meyers Date: 5/27/2026 Date: 6/10/2026 Orange County Tax Office I BOER Meeting Minutes I Page 8 of 9 Docusign Envelope ID:200CFF04-0054-865D-8140-6D2EO07E4E8C ORANGE COUNTY—BOARD OF EQUALIZATION AND REVIEW MEETING MINUTES May 26, 2026 CONSENT AGENDA Orange County Board of Equalization and Review May 26, 2026 Parcel ID Owner Name Current Value Recommended Reason for change Date Value Signed 9778523620 Nhu $498,600 $353,100 "House was completely flooded and has been vacant since Chantal. I 5/7/26 Lang Fowler lost everything."It is unlivable, adjusted improvement -60% 9778523977 Kristen M $481,600 $369,800 The home had 3-4 ft of standing water in it due to Chantal and repairs 5/6/26 Steffen under way, adjusted the improvement -50% 9798091173 Jackson $728,200 $668,200 The evidence submitted(2026 listing/sale) is outside the revaluation 5/8/26 Mckinley Cox date and was not considered. The land value has been adjusted to III account for topography, slope, and the presence of a stream within 30 feet of improvement. 9870808327 Dianne E $742,900 $696,800 Change foundation from masonry to slab 5/11/26 Lenahan 9788848122 Theodore K $1,571,500 $1,168,100 Added physical depreciation,ATTU, DK, corrected basement listing, 5/11/26 Waffa 2nd story square footage,pool square footage, adjusted pool grade, condition and added topography adjustment for the land issues along with OWASA easement. 9779423754 Renee White $572,300 $544,100 Corrected sketch and added 10% design functional depreciation for 5/12/26 no garage where it is typical in the neighborhood. 9758983635 Christopher $934,800 $855,300 Corrected the sketch, devalue the land by 15% for odd shape and 5/18/26 Esterley small building area, add a yard item 9778648803 Asad Rauf $365,700 $292,600 Added E20 Primary NBC modifier for 99-year restrictive covenants 5/8/2026 granting right of first refusal to Empowerment Inc. and Orange County. 9