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Board of Equalization and Review

Orange County · Board of Equalization & Review
Wednesday, October 15, 2025

Regular meeting Tax rate and revaluationStormwater and flooding

Agenda document Minutes Watch Meeting recap

What was decided

  1. Approved 1Property Tax Appeal: 121 Tremont Circle Board accepted the county's value of $639,100, no change, unanimous

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 takes up 14 individual property tax appeals from the 2025 revaluation. Four are rural or vacant parcels along Sesame Road and Old Greensboro Road, where the appellants dispute unclear title and a lack of legal access; the rest challenge valuations on the condition of the home, comparable sales, or an error in the property record.

Each appeal gets its own hearing, with the owner or an agent presenting evidence against a county appraiser before the board sets a final assessed value.

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 14 appeals and voted on each unanimously. Thirteen ended in a lower assessed value; one, at Tremont Circle, kept the county's original figure after the county found no error in its comparable sales. Combined assessed value across the docket fell from about $6.95 million to about $6.16 million, an 11% reduction. In every case the board's final figure matched the county's position rather than the owner's requested value.

Four of the larger reductions were rural or vacant parcels along Sesame Road and Old Greensboro Road, where the county itself proposed lower land values for unclear title, missing legal access and floodplain exposure. Two owners did not appear for their hearings; the board adopted the county's recommended value in both.

How the votes went

Three members sat for the session: Saru Salvi and Richal Vanhook, joined by alternate Shannon Julian, who served in place of an absent chair, Leon Meyers. Salvi presided. All 14 motions to accept the county's recommended value passed unanimously; none was contested or failed.

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 (14 on this agenda)
  1. 1Property Tax Appeal: 121 Tremont Circle
  2. 2Property Tax Appeal: 1322 Arborgate Circle
  3. 3Property Tax Appeal: 1200 Cypress Road
  4. 4Property Tax Appeal: 206 Telluride Trail
  5. 5Property Tax Appeal: 120 Apple Street
  6. 6Property Tax Appeal: 715 Sesame Road
  7. 7Property Tax Appeal: 4.6 acres near 715 Sesame Road
  8. 8Property Tax Appeal: 914 Sesame Road
  9. 9Property Tax Appeal: 18.73 acres south of 1414 Old Greensboro Road
  10. 10Property Tax Appeal: 304 Old Spring Road
  11. 13Property Tax Appeal: 4315 Chestnut Ridge Church Road
  12. 11Property Tax Appeal: 400 W. Rosemary Street, Unit 202
  13. 12Property Tax Appeal: 400 W. Rosemary Street, Unit 203
  14. 14Property Tax Appeal: 208 Della Street

Agenda items (14)

Public hearing · 14
  1. 1 Property Tax Appeal: 121 Tremont Circle
    Public hearing Tax rate and revaluation
    The appellant argued the county's record overstated the home's square footage and that its comparable sales weren't arm's-length. The county found the comparables valid and recommended no change; the board agreed, keeping the value at $639,100.
    Board accepted the county's value of $639,100, no change, unanimous
    • 121 Tremont Cir · no matching parcel on file
    • Pin 9880243901 · Yonish Bryan A · assessed $639,100
  2. 2 Property Tax Appeal: 1322 Arborgate Circle
    Public hearing Tax rate and revaluation
    The appellant cited one 2024 comparable sale and two 2025 listings. The county accepted the comparable sale and applied a construction modifier, and the board lowered the value to $305,200.
    Value reduced from $321,300 to $305,200, unanimous
  3. 3 Property Tax Appeal: 1200 Cypress Road
    Public hearing Tax rate and revaluation
    The appellant said the home, built in 1962, needed updating and had drawn purchase offers as low as $318,000. The county corrected the effective year built to match the actual 1962 construction, and the board lowered the value to $457,800.
    Value reduced from $478,500 to $457,800, unanimous
    • 1200 Cypress Rd · no matching parcel on file
    • Pin 9799434685 · Smalley James L Jr · assessed $457,800
  4. 4 Property Tax Appeal: 206 Telluride Trail
    Public hearing Tax rate and revaluation
    The appellant pointed to original, unupgraded finishes and a purchase price four years earlier well below the assessed value at the time. The county recommended no change, but the board reduced the building's construction grade, lowering the value to $1,315,400.
    Value reduced from $1,343,000 to $1,315,400, unanimous
    • 206 Telluride Trl · no matching parcel on file
    • Pin 9890247331 · Young Natasha M · assessed $1,315,400
  5. 5 Property Tax Appeal: 120 Apple Street
    Public hearing Tax rate and revaluation
    The appellant compared the house to five nearby sales averaging $475,000. The county initially found no basis to change the value, then corrected the effective year built and condition rating; the board adopted that revision, lowering the value to $474,000.
    Value reduced from $505,500 to $474,000, unanimous
    • 120 Apple St · no matching parcel on file
    • Pin 9880518057 · Fernandez Ramon · assessed $474,000
  6. 6 Property Tax Appeal: 715 Sesame Road
    Public hearing Stormwater and floodingTax rate and revaluation
    The appellant cited an unclear title, no legal easement across neighboring tracts, neglected surrounding homes and a withdrawn purchase offer. The county proposed a 40% downward adjustment to the land for shape, easement, floodplain and topography, and the board adopted it, lowering the value to $423,820.
    Value reduced from $706,168 to $423,820, unanimous
    • 715 Sesame Rd · no matching parcel on file
    • Pin 9768304627 · Yow Keith · assessed $23,879
  7. 7 Property Tax Appeal: 4.6 acres near 715 Sesame Road
    Public hearing Stormwater and floodingTax rate and revaluation
    The appellant raised the same title and access concerns as the adjoining parcel. The county increased its land adjustment from 20% to 50% for access, floodplain and topography, and the board lowered the value to $104,633.
    Value reduced from $167,413 to $104,633, unanimous
    • 715 Sesame Rd · no matching parcel on file
    • Pin 9768301576 · Yow Keith · assessed $1,790
  8. 8 Property Tax Appeal: 914 Sesame Road
    Public hearing Tax rate and revaluation
    The appellant cited the age and condition of the 1981 manufactured home and the small size of the lot. A site visit found the home in worse condition than recorded, with an unrecorded deck, addition and storage building; the board adopted the county's revised figure of $78,900.
    Value reduced from $126,800 to $78,900, unanimous
    • 914 Sesame Rd · no matching parcel on file
    • Pin 9768219851 · Yow Betty Sue Neville · assessed $78,900
  9. 9 Property Tax Appeal: 18.73 acres south of 1414 Old Greensboro Road
    Public hearing Tax rate and revaluation
    The appellant again cited unclear title and a lack of legal access. A site visit found a hay barn and cattle barn not on record; the county adjusted the land value down 25% for access by dirt road and topography, and the board adopted a value of $396,149.
    Value reduced from $477,232 to $396,149, unanimous
    • 1414 Old Greensboro Rd · no matching parcel on file
    • Pin 9768213644 · Yow Keith · assessed $50,001
  10. 10 Property Tax Appeal: 304 Old Spring Road
    Public hearing Stormwater and floodingTax rate and revaluation
    The appellant compared two nearby sales and pointed to drainage problems that leave the yard holding water after rain. The county added depreciation for deferred maintenance on the manufactured home and adjusted the land for its dirt-drive access; the board lowered the value to $240,400.
    Value reduced from $295,800 to $240,400, unanimous
    • 304 Old Spring Rd · no matching parcel on file
    • Pin 9860788675 · Medlin Philip W · assessed $240,400
  11. 13 Property Tax Appeal: 4315 Chestnut Ridge Church Road
    Public hearing Tax rate and revaluation
    The appellant did not attend but described a home in severe disrepair: a broken HVAC system, burst pipes, a well pump that floods when used, and rotting log walls that have caused windows to fall out. A site visit confirmed the conditions, and the board added depreciation for them, lowering the value to $241,100.
    Value reduced from $249,400 to $241,100, unanimous
    • 4315 Chestnut Ridge Church Rd · no matching parcel on file
    • Pin 9842472316 · Humphrey Carolyn T · assessed $241,100
  12. 11 Property Tax Appeal: 400 W. Rosemary Street, Unit 202
    Public hearing Tax rate and revaluation
    The appellant put the cost of needed remodeling — a water heater, flooring, kitchen, appliances and bathrooms — at $92,033. The county corrected the effective year built and lowered the condition rating, and the board adopted the revised value of $395,200.
    Value reduced from $472,000 to $395,200, unanimous
  13. 12 Property Tax Appeal: 400 W. Rosemary Street, Unit 203
    Public hearing Tax rate and revaluation
    The appellant estimated a similar remodeling cost, $92,845, for the matching unit next door. The board adopted the same condition and depreciation adjustments, lowering the value to $395,200.
    Value reduced from $472,000 to $395,200, unanimous
  14. 14 Property Tax Appeal: 208 Della Street
    Public hearing Tax rate and revaluation
    The appellant, who did not attend, argued the home is smaller and has fewer full baths than nearby homes that have sold for about $1 million. The county corrected the bath count but found no other basis for a lower value, and the board adopted the county's figure of $689,700.
    Value reduced from $692,000 to $689,700, unanimous
    • 208 Della St · no matching parcel on file
    • Pin 9779384631 · Isaacs Bruce Jay Trustee · assessed $689,700

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