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HomeMy WebLinkAbout2026_06_24_BOER_Minutes Docusign Envelope ID:B30D339B-02C9-8887-828F-42BCD754F8C5 ORANGE COUNTY—ADVISORY BOARD MEETING MINUTES BOARD OF EQUALIZATION AND REVIEW ORANGE COUNTY BOARD OF EQUALIZATION AND REVIEW MEETING MINUTES Meeting Information Board Name: ORANGE COUNTY BOARD OF EQUALIZATION AND REVIEW(BOER) Meeting Date: June 24, 2026 Meeting Time: 1:00 PM-3:03 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 30, 2026, 1:00 PM,Tax Conference Room 314 Attendance Board Members Board Member Name Title/DesignationAbsent Leon Meyers Chair ® ❑ ❑ Saru Salvi Regular Member ® ❑ ❑ Richal Vanhook Regular Member ® ❑ ❑ Shannon Julian Alternate Member ❑ ❑ Barbara Levine Alternate Member ❑ ❑ ❑x Shareese Alston Alternate Member ❑ ❑ ❑x 1 Docusign Envelope ID: B30D339B-02C9-8887-828F-42BCD754F8C5 ORANGE COUNTY—ADVISORY BOARD MEETING MINUTES BOARD OF EQUALIZATION AND REVIEW : . . Absent Tony Blake Alternate Member ❑ ❑ Vaughn Compton Alternate Member ❑ ❑ Patrick Mulkey Alternate Member ❑ ❑ Elizabeth Young Alternate Member ❑ ❑ Staff or Guest Present OrganizationName Role Chad Phillips Deputy Tax Assessor Roger Gunn Real Property Appraisal Manager Kelly Wells Chief Appraiser Rob Teachout Meeting Secretary Scott Zeman Appraiser Cyle Anderson Appraiser Heidi Whetzel 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. Approval of Previous Minutes Minutes from the June 9, 2026 meeting were: • X❑ Approved as presented 2 Docusign Envelope ID:B30D339B-02C9-8887-828F-42BCD754F8C5 ORANGE COUNTY—ADVISORY BOARD MEETING MINUTES BOARD OF EQUALIZATION AND REVIEW • ❑Approved with the following corrections: [Note corrections] • ❑ Deferred to next meeting Motion to approve: R.Vanhook I Second:S.Salvi I Vote:3-0-0 1 ❑X Carried❑ Failed Agenda Items Topic 1 Value Appeal- Real. Sofia Elizabeth Weinert 9778530601 S.Zeman Remote 1:04 PM 2 Value Appeal-Real. Katherine Marie Hodges 9873434716 S.Zeman No 2:24 PM 3 Value Appeal- Real. Jeffrey S. Marlin 9778846275.001 R.Gunn Yes 1:46 PM 4 Value Appeal- Real. Barbara E. Roeber 9788213817.001 C.Anderson No 2:27 PM 5 Value Appeal- Real. Jeffrey White Heirs Et Al 9893147847 H.Whetzel Yes 2:14 PM 6 Value Appeal- Real. Falik Ornit Chiba 9777800334 C.Anderson No 2:29 PM 7 Value Appeal- Real. Kyle Marion 9890812381.005 C.Anderson No 2:35 PM 8 Value Appeal- Real. Kyle Marion 9890812381.008 C.Anderson No 2:38 PM 9 Consent Agenda Consent Agenda Multiple Multiple N/A 2:33PM 10 Review recommendations N/A Multiple Roger Gunn N/A 2:45 PM for neighborhood (NBC) 5625. 3 Docusign Envelope ID: B30D339B-02C9-8887-828F-42BCD754F8C5 ORANGE COUNTY—ADVISORY BOARD MEETING MINUTES BOARD OF EQUALIZATION AND REVIEW nda Item/Topic Appellant PIN or Abstract Appraiser/County Rep Appellant 11 Review recommendations N/A Multiple Chad Phillips N/A 2:55 PM for neighborhoods(NBC) 7418 and 7492. 12 Review Orange County N/A N/A Martha Bordogna N/A 3:02 PM BOER Rules 6.17 Draft for BOCC consideration. Motions &Votes Motion# A�Moved By Seconded By 1 9778530601 Appeal based on: S. Salvi R.Vanhook 3-0-0 ❑x Pass Condition/Maintenance ❑ Fail Revise county's recommended Incorrect Data value Current Value: $267,100 Reduce condition from Average Appellant Opinion of Value:$185,000 to Fair in addition to County's Value set by Board: $244,200 other recommendations. Reduce land value by 5%. Reduce Effective Year Built to Actual Year Built(1981). 2 9873434716 Appeal based on: R.Vanhook S.Salvi 3-0-0 O Pass Incorrect Data ❑ Fail Accept county's recommended change in value Current Value: $470,000 Appellant Opinion of Value:$440,000 4 Docusign Envelope ID: B30D339B-02C9-8887-828F-42BCD754F8C5 ORANGE COUNTY—ADVISORY BOARD MEETING MINUTES BOARD OF EQUALIZATION AND REVIEW Motion . M (Y-N-A) Value set by Board: $446,000 3 9778846275.001 Appeal based on: S.Salvi R.Vanhook 3-0-0 ❑x Pass RecentThird-PartyAppraisal ❑ Fail Accept county's recommended Recent Purchase change in value Current Value: $793,600 Appellant Opinion of Value:$686,250 Value set by Board: $759,900 4 9788213817.001 Appeal based on: S. Salvi R.Vanhook 3-0-0 © Pass Comparable Property(ies) ❑ Fail Accept county's recommended change in value Current Value: $460,500 Appellant Opinion of Value: $340,000 Value set by Board: $443,900 5 9893147847 Appeal based on: R.Vanhook S.Salvi 3-0-0 O Pass "Trailer parks near by decrease the ❑ Fail Accept county's value." recommendation of NO CHANGE in value Current Value: $54,700 Appellant Opinion of Value: $25,000 Value set by Board: $54,700 6 9777800334 Appeal based on: R.Vanhook S.Salvi 3-0-0 ❑x Pass Recent Third-Party Appraisal ❑ Fail Accept county's recommended Comparable Property(ies) change in value Recent Purchase 5 Docusign Envelope ID: B30D339B-02C9-8887-828F-42BCD754F8C5 ORANGE COUNTY—ADVISORY BOARD MEETING MINUTES BOARD OF EQUALIZATION AND REVIEW Motion . (Y N-A)J= Condition/Maintenance 1. "The house was in the market from July 2024 through Feb 2025 and was not sold and there were no buyers and no potential offers." 2. "The difficult access to the neighborhood due to the U-turn in 15-501 is a great concern for buyers, and compromises the value of the house." 3. "Another house in the front of the property, blocking the main entrance and thus compromises the value of the house." Current Value: $1,306,000 Appellant Opinion of Value: $831,200 Value set by Board: $1,273,900 7 9890812381.005 Appeal based on: S.Salvi R.Vanhook 3-0-0 0 Pass Comparable Property(ies) ❑ Fail Accept county's recommended Recent Purchase change in value Condition/Maintenance Current Value: $243,800 Appellant Opinion of Value: $100,000 Value set by Board: $113,800 8 9890812381.008 Appeal based on: S.Salvi R.Vanhook 3-0-0 0 Pass Comparable Property(ies) ❑ Fail Recent Purchase 6 Docusign Envelope ID: B30D339B-02C9-8887-828F-42BCD754F8C5 ORANGE COUNTY—ADVISORY BOARD MEETING MINUTES BOARD OF EQUALIZATION AND REVIEW Motion . Accept county's recommended Condition/Maintenance change in value Current Value:$230,900 Appellant Opinion of Value:$100,000 Value set by Board:$107,800 9 Consent Agenda Consent agenda attached R.Vanhook S.Salvi 3-0-0 ® Pass ❑ Fail Accept Consent Agenda with no revisions 10 Approve NBC 5625 Review as NBC 5625 Review attached R.Vanhook S.Salvi 3-0-0 ® Pass presented ❑ Fail 11 Continue review of N/A S.Salvi R.Vanhook 3-0-0 ® Pass recommendations for ❑ Fail neighborhoods(NBC) 7418 and 7492. 12 Approve Orange County BOER N/A R.Vanhook S. Salvi 3-0-0 ❑x Pass Rules 6.17 Draft as-is for BOCC ❑ Fail consideration. Action Items & Follow-Up Action Item Responsible Date Discussed adding late PUV applications that would otherwise County Ongoing be approved to the Consent Agenda with reason appellant is requesting entered in"Reason for change" block. Board approved PUV additions with the expectation of 7 Docusign Envelope ID: B30D339B-02C9-8887-828F-42BCD754F8C5 ORANGE COUNTY—ADVISORY BOARD MEETING MINUTES BOARD OF EQUALIZATION AND REVIEW Action Item Responsible - Date thorough notation regarding details of appellant's PUV entity, type and reason for late application. Announcements & Next Meeting Next Meeting:Tuesday,June 30,2026, 1:00 PM EDT,Gateway Center,228 Churton Street, Hillsborough,Tax Conference Room 314 Adjournment Motion to adjourn:Vanhook I Second: Meyers Meeting adjourned at 3:03 PM by Meyers. Certification &Approval Prepared by: Approved by(Chair): Signed by: DocuSigned by: I DF0196G7A@ 5 E16bt yf fi'�,ac� Lo rn4EE: Rob Teachout, Meeting Secretary Leon Meyers Date: 6/25/2026 Date: 6/30/2026 CONSENT AGENDA Orange County Board of Equalization and Review 8 Docusign Envelope ID: B30D339B-02C9-8887-828F-42BCD754F8C5 ORANGE COUNTY—ADVISORY BOARD MEETING MINUTES BOARD OF EQUALIZATION AND REVIEW June 24, 2026 Parcel ID Owner Current Recommended Reason for change Date Name Value Value Signed 0804695916 Jara Cruz $360,700 $287,400 Adding-20%adjustment for driveway easement and septic issues, 6/9/2026 Hernandez Changing the grade from C+05 to C-10,Changing portion of foundation from MSRY to slab. Correcting sketch. 9788294562 Amy $402,600 $374,400 BASED ON SITE VISIT, REDUCED CONDITION FROM AVERAGE TO FAIR 6/10/2026 Abernethy AND EFFECTIVE YEAR BUILT FROM 1970 TO 1947,SAME AS ACTUAL YEAR BUILT 0805656500 William S. $699,400 $605,239 After review of appraisal&site inspection: 6/15/2026 Totten,Jr. - Remove the 2nd story MA from the original structure built in 1972 and add a Finished Attic. Remove the 2nd story AA from the front right portion of the sketch. These changes reduce the GLAfrom 3,141 to 2,071. - Remove-10%Design Factor - Increase the Effective Year Built from 1982 to 1991 -Adjust depreciation of yard items - Increase the land adjustment from-64%to-65% 9749844267 Pamela $739,400 $648,600 Adding a-10%adjustment for driveway easement, change grade from 6/11/2026 Morgan B+10 to B,change grade on detached garage and patio from C to D, remove SA over detached garage,correct sketch from SA to AA/MSRY increasing square footage from 3,224 to 3,630,add rear deck with no value,and change EYB from 2008 to 1998. 9866451869 DerrickC. $111,300 $95,100 Reduce actual year built from 1987to 1977, effective year built from 1997 6/11/2026 Jones to 1977,condition from average to fair, correct existing storage building, add shed,add detached garage. 9789718915.061 Sela Gueron $239,500 $92,100 After reviewing the appellant's appeal and supporting evidence,staff 6/18/2026 Properties, recommends the following changes: LLC. -Change Effective Year Built from 1996 to 1965 -Apply a PCR(Percentage Completion Remaining)adjustment of 70% 9864594269 Nancy Anne $281,600 $270,800 County staff recommends the following changes: 6/18/2026 Lovas -Correct sketch/square footage from 1428 to 1151 -Change screen porch to open porch -Apply 5%design factor(7'ceilings in rear AA) - Remove fireplace 9 Docusign Envelope ID: B30D339B-02C9-8887-828F-42BCD754F8C5 ORANGE COUNTY—ADVISORY BOARD MEETING MINUTES BOARD OF EQUALIZATION AND REVIEW -Change storage buildingto shed and change condition to poor 9890066975 Sarah $456,600 $410,900 Applied E10 economic modifier due to home backing up to an unsightly 6/16/2026 Woodard and unkept retention pond. Bowman 9779327934 Deborah S $574,200 $553,800 Changing the EYB from 1999 back to the AYB of 1989. 6/22/2026 Reisinger Changing the bath count from 3 to 2.5. Changing the open porch to screened porch. 10 Docusign Envelope ID: B30D339B-02C9-8887-828F-42BCD754F8C5 ORANGE COUNTY—ADVISORY BOARD MEETING MINUTES BOARD OF EQUALIZATION AND REVIEW OIL fd 1F i2 brfk �iSgk�o ORANGE COUNTY TAX OFFICE 228 S CHURTON ST,STE 200 HILLSBOROUGH,NORTH CAROLINA 27278 Phone 919-245-2100 tax@orangecountync.gov Fax 919-644-3091 Chad Phillips,Deputy Tax Assessor In two prior Board of Equalization and Review(BOER) appeals since the 2025 countywide revaluation it was determined that the acreage base land pricing for the neighborhood was approximately 25%too high. In each appeal, a market adjustment of-25%to the land was ordered. As a result, at the May 26, 2026 meeting,the BOER instructed the Tax Office to review the 7 properties on Sibling Pine Drive that comprise neighborhood 5625 and examine the land adjustments on these properties for consistency and equity, and to determine if any of these adjustments need to be changed in order for land valuations to be equitable for these properties given differences in factors such as size and shape. A neighborhood map with each of the 7 parcels highlighted is shown below. 1 141,;a1P9 Z Ise, oss z �a `a �a - � PE1�99 - le:e Im imol uan 49b4.8313G""^ ms E I I3111 g 6� r 0804361067 i 19141;;1p.i; tg 0904268025 J 0804255972 awn 08M 64092 d1n i Gii4_�•_'.i��i3 IL?A 1 116A 111A i18i14157840 0864358839 a 9Ue p6 ,9er tt3 rr 1NA e2t �.9r IWe _ F SIL e4> 11 OBW157605 �j 0804352690 p1 rar c 1804156570 Q P 0804258660 0804252510 n 2 1d1A a lx h{< IN 3 p gl1 d e 4741�3aa s P� 1.I! III 11 Docusign Envelope ID: B30D339B-02C9-8887-828F-42BCD754F8C5 ORANGE COUNTY—ADVISORY BOARD MEETING MINUTES BOARD OF EQUALIZATION AND REVIEW The current acreage, land adjustment, land valuation, and any additional comments for each parcel are as follows: Current Land PIN Acreage Land Adjustment Value Comments 0804255972 3.16 0-10% 335,300 0804268025 2.17 MKT-25% 217,300 2025 BOER ordered 0804361067 4.62 None 431,700 0804364092 2.67 MKT-25% 255,300 2026 BOER ordered 0804358839 5.09 None 454,700 0804352690 6.58 S-Shape-25% 377,700 0804258660 6.35 S-Shape-50% 246,500 After careful analysis of the 7 parcels,the proposed land adjustments and resulting land value for each parcel are as follows: Proposed Land Proposed PIN Acreage Adjustment Land Value Comments MKT-40%for market 0804255972 3.16 MKT-40% 223,500 conditions and shape 2025 BOER Ordered. No 0804268025 2.17 MKT-25% 217,300 change in value MKT-25%for market 0804361067 4.62 MKT-25% 223,800 conditions 2026 BOER Ordered. No 0804364092 2.67 MKT-25% 255,300 change in value MKT-25%for market 0804358839 5.09 MKT-25% 341,100 conditions MKT-50%for market 0804352690 6.58 MKT-50% 251,800 conditions and shape MKT-50%for market conditions and shape No 0804258660 6.35 MKT-50% 246,500 overall change in value It is the recommendation of the County that the BOER order the proposed land adjustments applied to each parcel, and the land values be changed accordingly for the four affected parcels highlighted in the table above. Roger Gunn Real Property Appraisal Manager 12