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Board of Equalization and Review

Orange County · Board of Equalization & Review
Wednesday, September 24, 2025

Regular meeting Tax rate and revaluation

Agenda document Minutes Watch Meeting recap

What's on this agenda

Orange County's Board of Equalization and Review takes up 14 property tax appeals from the county's 2025 revaluation, all set to go forward on written evidence since none of the owners are scheduled to appear in person. Four of the appeals concern adjoining multi-family parcels on Partridgeberry Road in Chapel Hill; the rest are single properties spread from Carrboro and Hillsborough to Efland and Mebane.

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 decided 13 of the 14 appeals on its September 24 agenda, adopting the county's recommended value in every case by unanimous vote. Nine appeals ended in a reduction and four were left unchanged. Combined, the appealed properties' assessed value fell from about $7.65 million to about $7.19 million, a $459,000 drop, or 6%; individual cuts ranged from 3% to 40%. Grounds varied: comparable sales, property condition, appraisals, an insurance statement on a manufactured home, and one 2.27-acre tract on W. Main Street in Carrboro that the county agreed has no buildable area, cutting its value from $150,000 to $90,000. Four of the reductions covered adjoining multi-family parcels on Partridgeberry Road in Chapel Hill, all lowered for the same gravel, privately maintained access road. No appellant appeared in person; the board heard each case on the written record, with a county appraiser presenting the evidence behind each recommendation.

How the votes went

The board accepted the county's proposed value in all 13 cases, unanimously each time; four of those left the assessment unchanged and nine reduced it.

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. Appeal of Armin F. Lieth, 1515 Partridgeberry Road Units A & B
  2. Appeal of Armin F. Lieth, 1509 Partridgeberry Road
  3. Appeal of Armin F. Lieth, 1521 Partridgeberry Road
  4. Appeal of Armin F. Lieth, 1500 Partridgeberry Road
  5. Appeal of Kathy A. Krug, 106 Forest Court
  6. Appeal of Joseph H. Carabetta Jr., 716 Chestnut Rail Drive
  7. Appeal of Brown Trust, 2726 Violet Lane
  8. Appeal of John Marshall Silva, 7205 Thunder Mountain
  9. Appeal of Primrose Holdings LLC, 2.27 acres on W. Main Street
  10. Appeal of Anthony Louis Pessino, Trustee, 604 S. Columbia Street
  11. Appeal of Adam R. Standley, 315 Edgewater Circle
  12. Appeal of Prasun Dewan, 114 Bayview Drive
  13. Appeal of Patricia Mahaffee Gingrich, 200 Carol Street

Agenda items (13)

Other · 13
  1. Appeal of Armin F. Lieth, 1515 Partridgeberry Road Units A & B
    Other Tax rate and revaluation
    The owner asked for a cut based on an appraisal of an identical unit on the same street, valued at $360,000. The county's appraiser said the property sits on a gravel, privately maintained road and recommended a land adjustment, a reduced grade and an earlier effective year built; the board adopted the county's $356,800, down from $413,700.
    Board reduced the value from $413,700 to $356,800, unanimous.
    • 1515 Partridgeberry Rd · no matching parcel on file
    • Pin 9748701822 · Lieth Armin F · assessed $356,800
  2. Appeal of Armin F. Lieth, 1509 Partridgeberry Road
    Other Tax rate and revaluation
    The owner made the same appraisal-based request. The county pointed to the same gravel-road access, cut the grade further and used an even earlier effective year built, and the board adopted its $356,000, down from $404,800.
    Board reduced the value from $404,800 to $356,000, unanimous.
    • 1509 Partridgeberry Rd · no matching parcel on file
    • Pin 9748608338 · Lieth Armin F · assessed $356,000
  3. Appeal of Armin F. Lieth, 1521 Partridgeberry Road
    Other Tax rate and revaluation
    Again citing the identical-unit appraisal, the owner sought a reduction. This time the county applied only a land adjustment for the road access, and the board adopted its $350,900, down from $388,100.
    Board reduced the value from $388,100 to $350,900, unanimous.
    • 1521 Partridgeberry Rd · no matching parcel on file
    • Pin 9748711051 · Lieth Armin F · assessed $350,900
  4. Appeal of Armin F. Lieth, 1500 Partridgeberry Road
    Other Tax rate and revaluation
    This is the unit the owner's appraisal was based on. The county again cited the gravel-road access and an earlier effective year built, and the board adopted its $359,200, down from $412,800.
    Board reduced the value from $412,800 to $359,200, unanimous.
    • 1500 Partridgeberry Rd · no matching parcel on file
    • Pin 9748605490 · Lieth Armin F · assessed $359,200
  5. Appeal of Kathy A. Krug, 106 Forest Court
    Other Tax rate and revaluation
    The owner sought a reduction to $295,000, citing a nearby sale and the unit's original 1983 kitchen, bath and flooring. The county said the effective year built had already been lowered in an earlier informal appeal and found no further change was warranted; the board left the value at $341,700.
    Board left the value unchanged at $341,700, unanimous.
    • 106 Forest Ct · no matching parcel on file
    • Pin 9779616831 · Krug Kathy A · assessed $341,700
  6. Appeal of Joseph H. Carabetta Jr., 716 Chestnut Rail Drive
    Other Tax rate and revaluation
    The owner sought a reduction to $1,000,000 based on comparable sales. The county cited a similar house nearby that sold for $1,400,000 in June 2024 and applied a 20% land adjustment for a road easement and a stream crossing the parcel, arriving at $1,149,000, down from $1,211,900.
    Board reduced the value from $1,211,900 to $1,149,000, unanimous.
    • 716 Chestnut Rail Dr · no matching parcel on file
    • Pin 9885882002 · Carabetta Joseph H Jr · assessed $1,149,000
  7. Appeal of Brown Trust, 2726 Violet Lane
    Other Tax rate and revaluation
    The owner said an insurance company found no value in the 1990 manufactured home and cited retirement income. A county site visit found the property record overstated a deck and porch; correcting that and adding a 10% land adjustment for the private dirt road brought the value to $312,300, down from $334,900.
    Board reduced the value from $334,900 to $312,300, unanimous.
    • 2726 Violet Ln · no matching parcel on file
    • Pin 9822789362 · Brown Trust · assessed $312,300
  8. Appeal of John Marshall Silva, 7205 Thunder Mountain
    Other Tax rate and revaluation
    The owner cited a pending nearby sale and a faulty heating system that would be costly to repair. The county lowered the effective year built, added a design factor for the home's unusual construction and increased depreciation for marketability; the board adopted the resulting $730,400, down from $822,000.
    Board reduced the value from $822,000 to $730,400, unanimous.
  9. Appeal of Primrose Holdings LLC, 2.27 acres on W. Main Street
    Other Tax rate and revaluation
    Primrose Holdings LLC argued the flood-prone tract has no buildable area. The county agreed, adding a further 10% adjustment for its irregular shape on top of an existing 75% reduction for the flood plain and stream, for a combined 85% land cut that brought the value to $90,000, down from $150,000.
    Board reduced the value from $150,000 to $90,000, unanimous.
  10. Appeal of Anthony Louis Pessino, Trustee, 604 S. Columbia Street
    Other Tax rate and revaluation
    The trustee cited the home's age and deferred maintenance, requesting $935,000. The county said the property had already been adjusted for grade, age and a shared driveway in an earlier appeal, and an equity analysis showed it in line with comparable sales; the board left the value at $1,049,900.
    Board left the value unchanged at $1,049,900, unanimous.
    • 604 S Columbia St · no matching parcel on file
    • Pin 9788330454 · Pessino Anthony Louis Trustee · assessed $1,049,900
  11. Appeal of Adam R. Standley, 315 Edgewater Circle
    Other Tax rate and revaluation
    The owner sought $700,000 based on the property's 2020 purchase price of $600,000, without further documentation. The county's sales and equity analysis found the assessment already in line with the neighborhood, and the board left the value at $796,600.
    Board left the value unchanged at $796,600, unanimous.
    • 315 Edgewater Cir · no matching parcel on file
    • Pin 9787073419 · Standley Adam R · assessed $796,600
  12. Appeal of Prasun Dewan, 114 Bayview Drive
    Other Tax rate and revaluation
    The owner argued the property record overstates an unbuilt bonus room and cited nearby sales, seeking $740,000. The county's own sales analysis instead adjusted the effective age from 2009 to 2003, arriving at $792,200, down from $817,400.
    Board reduced the value from $817,400 to $792,200, unanimous.
    • 114 Bayview Dr · no matching parcel on file
    • Pin 9860900775 · Dewan Prasun · assessed $792,200
  13. Appeal of Patricia Mahaffee Gingrich, 200 Carol Street
    Other Tax rate and revaluation
    The owner sought $470,000 citing comparable sales. The county's sales and equity analysis found the assessment already equitable with the neighborhood, and the board left the value at $508,100.
    Board left the value unchanged at $508,100, unanimous.
    • 200 Carol St · no matching parcel on file
    • Pin 9779109727 · Gingrich Patricia Mahaffee · assessed $508,100

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