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Board of Equalization and Review

Orange County · Board of Equalization & Review
Tuesday, October 28, 2025

Regular meeting Tax rate and revaluationImmigration and enforcementLand conversion and large development

Agenda document Minutes Watch Meeting recap

What was decided

  1. Approved 1Appeal: Claire W. Bridgwater, 912 Kings Mill Road Board accepted the county's proposed value of $688,100
  2. Approved 2Appeal: Johnny C. Carter Jr., 3315 St. Marys Road Board accepted the county's proposed value of $306,100 (down from $332,700)
  3. Approved 3Appeal: Kenneth C. Barnett, 915 Coker Drive Board accepted the county's proposed value of $598,500 (down from $638,000)
  4. Approved 4Appeal: Christopher Ford, 716 Kenmore Road Board accepted the county's proposed value of $692,100 (down from $738,500)
  5. Approved 5Appeal: John Michaelson, 306 West Barbee Chapel Road Board accepted the county's proposed value of $1,138,200 (down from $1,163,600)
  6. Approved 7Appeal: Carol A. Childers, 2312 Stevens Meadow Lane Board accepted the county's proposed value of $230,900 (up from $211,200)
  7. Approved 8Appeal: Erich Lieth, 123 Ann Lane Board accepted the county's proposed value of $463,700
  8. Approved 9Appeal: Todd E. Jones, 928 Dimmocks Mill Road Board accepted the county's proposed value of $592,200
  9. Approved 10Appeal: James A. Carnahan, 122 Oak Street Board accepted the county's proposed value of $456,200, no change from the original assessment

Read from the agenda's recorded outcomes. Where the board published minutes, those are the record — this is a pointer to them.

What's on this agenda

Orange County's Board of Equalization and Review will hear 13 property tax appeals in one afternoon, one per parcel assigned to a county appraiser for review. Twelve appeals come from individual property owners; the other concerns an unimproved lot owned by a company.

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 heard all 13 appeals in one afternoon on October 28. Assessments at stake ran from about $211,000 to $1.16 million, plus one vacant lot valued near zero. Nine owners appeared in person; four did not. Most argued from comparable sales; others pointed to a home's condition, an independent appraisal, or, for the vacant lot, no practical use for the land.

The board lowered ten assessments, raised two and left one unchanged. Both increases, 8% and 9%, followed site visits that turned up finished space or outbuildings missing from county records. The ten reductions on homes ran from about 2% to 20%; the vacant lot's assessment fell from $1,500 to $500. Four reductions landed below what the county itself had proposed. All 13 votes were unanimous.

How the votes went

All 13 decisions were unanimous, decided by the three-member board sitting that day: Chair Leon Meyers, Saru Salvi and Richal Vanhook.

From the published minutes.

Speaking at this meeting

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

Jump to an item (13 on this agenda)
  1. 1Appeal: Claire W. Bridgwater, 912 Kings Mill Road
  2. 2Appeal: Johnny C. Carter Jr., 3315 St. Marys Road
  3. 3Appeal: Kenneth C. Barnett, 915 Coker Drive
  4. 4Appeal: Christopher Ford, 716 Kenmore Road
  5. 5Appeal: John Michaelson, 306 West Barbee Chapel Road
  6. 6Appeal: Sriv Navaratnam Trustee, 1605 Old Oxford Road
  7. 7Appeal: Carol A. Childers, 2312 Stevens Meadow Lane
  8. 8Appeal: Erich Lieth, 123 Ann Lane
  9. 9Appeal: Todd E. Jones, 928 Dimmocks Mill Road
  10. 10Appeal: James A. Carnahan, 122 Oak Street
  11. 11Appeal: Garrison Tyler Reid, 227 Forest Hill Road
  12. 12Appeal: Debashis Aikat, 1000 Camden Lane
  13. 13Appeal: Woods Brothers Inc., unimproved parcel on Becketts Ridge Drive

Agenda items (13)

Public hearing · 13
  1. 1 Appeal: Claire W. Bridgwater, 912 Kings Mill Road
    Public hearing Immigration and enforcementTax rate and revaluation
    Owner sought a reduction based on the value of neighboring properties; the county recommended raising the value for a previously undocumented finished lower level.
    Board accepted the county's proposed value of $688,100
    • 912 Kings Mill Rd · no matching parcel on file
    • Pin 9788902673 · Bridgwater Claire W · assessed $664,400
  2. 2 Appeal: Johnny C. Carter Jr., 3315 St. Marys Road
    Public hearing Tax rate and revaluation
    Owner sought a reduction citing the home's condition and soil that would not perc; the county recommended a lower value after a site visit found needed siding and plumbing repairs.
    Board accepted the county's proposed value of $306,100 (down from $332,700)
    • 3315 St Marys Rd · no matching parcel on file
    • Pin 9885767209 · Carter Johnny C Jr · assessed $306,100
  3. 3 Appeal: Kenneth C. Barnett, 915 Coker Drive
    Public hearing Tax rate and revaluation
    Owner cited a comparable sale on the same street; the county recommended a lower construction grade after finding the home's quality below the original comparison group.
    Board accepted the county's proposed value of $598,500 (down from $638,000)
    • 915 Coker Dr · no matching parcel on file
    • Pin 9788911357 · Barnett Kenneth C · assessed $573,500
  4. 4 Appeal: Christopher Ford, 716 Kenmore Road
    Public hearing Tax rate and revaluation
    Owner argued the per-square-foot value was too high compared with neighboring homes; the county recommended a lower value after correcting the story height and finished area.
    Board accepted the county's proposed value of $692,100 (down from $738,500)
    • 716 Kenmore Rd · no matching parcel on file
    • Pin 9880808307 · Ford Christopher · assessed $692,100
  5. 5 Appeal: John Michaelson, 306 West Barbee Chapel Road
    Public hearing Land conversion and large developmentTax rate and revaluation
    Owner compared the property, a Meadowmont townhome, to others on the same street; the county recommended a lower value after correcting the basement square footage.
    Board accepted the county's proposed value of $1,138,200 (down from $1,163,600)
    • 306 W Barbee Chapel Rd · no matching parcel on file
    • Pin 9798557144 · Michaelson John Trustee · assessed $1,138,200
  6. 6 Appeal: Sriv Navaratnam Trustee, 1605 Old Oxford Road
    Public hearing Tax rate and revaluation
    Owner submitted an independent appraisal; the county recommended a larger land value reduction and a lower construction grade for the modular home.
    Board set the value at $356,000 (down from $447,400)
    • 1605 Old Oxford Rd · no matching parcel on file
    • Pin 9799056948 · Navaratnam Sriv Trustee · assessed $356,000
  7. 7 Appeal: Carol A. Childers, 2312 Stevens Meadow Lane
    Public hearing Tax rate and revaluation
    Owner cited the home's insurance value, an irregularly shaped lot, and its condition; a county drive-by found no basis to change the grade or year built but turned up a carport and a storage building not on record, raising the assessed value $19,700.
    Board accepted the county's proposed value of $230,900 (up from $211,200)
    • 2312 Stevens Meadow Ln · no matching parcel on file
    • Pin 9853652389 · Childers Carol A · assessed $230,900
  8. 8 Appeal: Erich Lieth, 123 Ann Lane
    Public hearing Tax rate and revaluation
    Owner argued the home was smaller than comparable properties yet priced higher per square foot; after a site visit, the county corrected the square footage and lowered the effective year built to reflect the lack of upgrades, cutting the value $19,000.
    Board accepted the county's proposed value of $463,700
    • 123 Ann Ln · no matching parcel on file
    • Pin 9767078062 · Lieth Erich · assessed $463,700
  9. 9 Appeal: Todd E. Jones, 928 Dimmocks Mill Road
    Public hearing Tax rate and revaluation
    Owner submitted four comparable sales to argue for a lower value; the county found the comparables were from outside the property's own neighborhood but lowered the assessment after finding an outbuilding listed on county records no longer stood on the lot.
    Board accepted the county's proposed value of $592,200
    • 928 Dimmocks Mill Rd · no matching parcel on file
    • Pin 9864140152 · Jones Todd E · assessed $592,200
  10. 10 Appeal: James A. Carnahan, 122 Oak Street
    Public hearing Tax rate and revaluation
    Owner cited three comparable sales in the same neighborhood, repeating an appeal filed in April; the county found the comparables inferior and pointed to renovations made after a 2002 purchase, recommending no change.
    Board accepted the county's proposed value of $456,200, no change from the original assessment
    • 122 Oak St · no matching parcel on file
    • Pin 9778585992 · Carnahan James A · assessed $456,200
  11. 11 Appeal: Garrison Tyler Reid, 227 Forest Hill Road
    Public hearing Tax rate and revaluation
    Owner presented comparable sales; the county found the home's measured footprint had been overstated by wing walls and lowered its recommended value. The board reduced the assessment further than the county proposed.
    Board changed the value to $481,000
    • 227 Forest Hill Rd · no matching parcel on file
    • Pin 9789598734 · Reid Garrison Tyler · assessed $481,000
  12. 12 Appeal: Debashis Aikat, 1000 Camden Lane
    Public hearing Tax rate and revaluation
    Owner argued the reappraised value was too high compared with similar properties, one already adjusted for road noise in a prior hearing; the county found no basis for a change, but the board lowered the assessment anyway.
    Board changed the value to $854,000
    • 1000 Camden Ln · no matching parcel on file
    • Pin 9870502085 · Aikat Debashis · assessed $854,000
  13. 13 Appeal: Woods Brothers Inc., unimproved parcel on Becketts Ridge Drive
    Public hearing Tax rate and revaluation
    Woods Brothers Inc. sought a reduction on an unbuildable 0.24-acre lot used for utility easements to neighboring homes. The county had already applied a 99% land-value discount and recommended no further change; the board lowered the assessment to $500, above the $100 the company requested.
    Board changed the value to $500

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.

Other recent meetings of this board