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Board of Equalization and Review

Orange County · Board of Equalization & Review
Thursday, December 18, 2025

Regular meeting Tax rate and revaluationHousing and affordability

Agenda document Minutes Watch Meeting recap

What's on this agenda

Orange County's Board of Equalization and Review hears twenty-three real-property value appeals and three requests to compromise business personal-property listing penalties at its December 18 sitting. The property appeals span Chapel Hill, Carrboro, Hillsborough, Mebane and Efland, from an $8,400 vacant lot to a $42.7 million industrial building.

Summarized from the published agenda. Read the agenda itself before acting on it.

Meeting recap

What happened, drawn from the records published after the meeting. Minutes

The board cut seventeen of the twenty-three assessments, left five unchanged and raised one, a reallocation between two adjoining parcels under the same owner that operate together as a fitness center. It granted two of the three listing-penalty requests, forgiving $1,116.96 for Morgan Creek Capital Management LLC and $86.80 for Tarheel Town Pharmacy, and denied a $1,071.10 request from Dhaba Hub 7568, doing business as Momos Master.

The largest cut was $6,809,600, on an industrial building on Industrial Drive in Mebane owned by Industrial Connections and Solutions LLC. The board set its value at $35,935,300, below the $38,800,000 the company had asked for.

How the votes went

Twenty-three appeals decided on value: seventeen reduced, five unchanged, one increased as part of a two-parcel reallocation. Of three business personal property listing-penalty requests, two were granted and one was denied.

From the published minutes.

Speaking at this meeting

Orange County's own rules for public comment — check them before you rely on anything here.

Agenda items (2)

Other · 2
  1. II (1-3) Business personal property listing penalties
    Other Tax rate and revaluation
    Two of three business personal-property listing-penalty requests were granted. Morgan Creek Capital Management LLC, in Chapel Hill, had $1,116.96 waived for a late 2025 listing, and Tarheel Town Pharmacy, in Carrboro, had $86.80 waived for listings missed from 2020 through 2024. The board denied a $1,071.10 compromise for Dhaba Hub 7568, doing business as Momos Master, a Chapel Hill restaurant that had also missed its listings.
    Penalties compromised
  2. II (4-23) Appeals Hearings
    Other Housing and affordabilityTax rate and revaluation
    Twenty-three value appeals, just over half of them commercial property, in Chapel Hill, Carrboro, Hillsborough, Mebane and Efland. Seventeen assessments were reduced, five held and one raised as part of a reallocation between two parcels operating as one fitness center. The deepest single cut was $6,809,600, on 6801 Industrial Drive in Mebane.
    Seventeen reduced, five unchanged, one increased
    • 6801 Industrial Dr · no matching parcel on file
    • 55 Vilcom Center Dr · no matching parcel on file
    • 503 W Main St · no matching parcel on file
    • 1709 Legion Rd · no matching parcel on file
    • 511 Valley Forge Rd · no matching parcel on file
    • 200 W Franklin St · no matching parcel on file
    • 206 W Franklin St · no matching parcel on file
    • 610 Jones Ferry Rd · no matching parcel on file
    • Pin 9834088521 · Industrial Connections & Solutions LLC · assessed $35,935,300
    • Pin 9880560070 · K 2 Properties LLC · assessed $8,630,400
    • Pin 9778664904 · Nick Watts Properties INC · assessed $2,242,700
    • Pin 9778673083 · Nick Watts Properties INC · assessed $245,000
    • Pin 9799450932 · Yogi Business Solution LLC · assessed $1,307,300
    • Pin 9874318551 · K Group LLC · assessed $1,460,800
    • Pin 9788265985 · West Franklin Preservation Partners · assessed $6,565,900
    • Pin 9788264981 · West Franklin Preservation Partners · assessed $5,313,000
    • Pin 9778343325
    • Pin 9874490155 · Kepsc Hillsborough LLC · assessed $705,600

Agenda changes

What moved between published versions of this agenda. Item numbers shift constantly as things are inserted, so only genuine additions and removals are listed.

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