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Board of Equalization and Review

Orange County · Board of Equalization & Review
Tuesday, September 23, 2025

Regular meeting Tax rate and revaluationFaith and cultural communitiesStormwater and flooding

Agenda document Minutes Watch Meeting recap

What was decided

  1. Continued Appeal of Allie M. Martin Jr., 4024 Windy Hill Trail Continued to a future date at the appellant's request.
  2. Continued Appeal of Lynn S. Holloway, 8512 Wilkerson Road Continued to a future date at the appellant's request.

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 hears appeals from 13 property owners contesting the county's 2025 revaluation of their homes and land, and considers 19 late-filed applications for the property tax exemption available to religious institutions under a state law enacted in July 2025.

Each appeal weighs the owner's evidence — comparable sales, flood damage, an unbuildable easement, an incorrect property record — against the county assessor's own analysis, and the board decides whether to keep, lower or continue the 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 12 of the scheduled appeals. It reduced the assessed value in seven, left three unchanged, and continued two so the owners could gather documentation on a septic easement and on a well and drain field. Combined, the ten appeals it decided carried a total assessed value of about $5.6 million before the hearing and about $5.15 million after, a reduction of roughly $442,000. In three of the reductions the board went beyond the county's own recommended figure — adjusting building and land values further on one appeal, adding a land adjustment for a stream on another, and weighing flood damage more heavily on a third. In none of the ten did the board adopt the value the owner had asked for; it either kept the county's number or set one of its own between the two.

Separately, the board granted 18 late-filed applications for the property tax exemption available to religious institutions, all under the new state law that reopened the window to apply for the 2024 tax year. The properties belonged to Jones Grove Missionary Baptist Church, Jones Grove Baptist Church, University UMC, University United Methodist Church of Chapel Hill and its board of trustees, Ebenezer Church, Ebenezer Baptist Church Inc., Hickory Grove Baptist Church, and Hillsborough Pentecostal Holiness Church and Pentecostal Holiness Church. The vote on each was unanimous.

How the votes went

The board voted unanimously on every matter it decided: reducing seven property valuations, leaving three unchanged, and continuing two to a later date. It also voted unanimously to grant all 18 late-filed religious exemption applications.

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 Ru Quan, 100 Black Tie Lane
  2. Appeal of Jay Schoenherr, 306 Burlage Circle
  3. Appeal of Richard Alan Bell, 1505 Jones Ferry Road
  4. Appeal of Sinae Santillo, 109 Covington Drive
  5. Appeal of W. Kimball Griffin Jr., vacant land
  6. Appeal of Elaina H. Cheek, 3506 Walker Rd.
  7. Appeal of Rachel B. Kelley, 103 Hanford Road
  8. Appeal of Allie M. Martin Jr., 4024 Windy Hill Trail
  9. Appeal of William P. Ray, 5617 Jomali Drive
  10. Appeal of Lynn S. Holloway, 8512 Wilkerson Road
  11. Appeal of Zhihua Niu, 907 Emory Drive
  12. Appeal of Qian Yunzhi, 622 Ives Court
  13. Untimely Applications for Religious Property Tax Exemption

Agenda items (13)

Other · 13
  1. Appeal of Ru Quan, 100 Black Tie Lane
    Other Tax rate and revaluation
    The owner sought a reduction citing the home's dated windows, carpet, fencing and patios, a non-working fireplace and a steep driveway. The county said its schedule of values does not price a driveway or yard fencing and pointed to comparable sales showing no basis for a change; the board kept the assessment at $570,300.
    Board left the value unchanged at $570,300, unanimous.
    • 100 Black Tie Ln · no matching parcel on file
    • Pin 9880331037 · Quan Ru · assessed $570,300
  2. Appeal of Jay Schoenherr, 306 Burlage Circle
    Other Tax rate and revaluation
    The owner requested a reduction to $516,800 based on three nearby comparable sales. The county said the comparables did not account for the subject's unfinished basement and large one-story footprint, but lowered the property's construction grade and several feature adjustments, cutting the value from $880,700 to $811,400 — the figure the board adopted.
    Board reduced the value from $880,700 to $811,400, unanimous.
    • 306 Burlage Cir · no matching parcel on file
    • Pin 9789737040 · Schoenherr Jay · assessed $811,400
  3. Appeal of Richard Alan Bell, 1505 Jones Ferry Road
    Other Tax rate and revaluation
    The owner said the assessment had risen 78% in four years and sought a value near $575,000, based on nearby land sales. The county said two of the owner's comparables were outside Orange County or not yet closed, and found the subject's pool and irregular lot already reflected in its analysis; the board kept the value at $703,200.
    Board left the value unchanged at $703,200, unanimous.
    • 1505 Jones Ferry Rd · no matching parcel on file
    • Pin 9768700815 · Bell Richard Alan · assessed $703,200
  4. Appeal of Sinae Santillo, 109 Covington Drive
    Other Tax rate and revaluation
    The owner cited a cracked foundation slab and walls, outdated windows and plumbing, and comparisons to two larger lots with lower per-acre values, seeking a reduction to $283,000. The county agreed the property record overstated the lot at one acre rather than 0.14 acres and proposed $416,400 to account for foundation cracks, but the board adjusted the building and land values further, to $346,000.
    Board reduced the value from $435,900 to $346,000, unanimous.
    • 109 Covington Dr · no matching parcel on file
    • Pin 9890418453 · Santillo Giancarlo · assessed $346,000
  5. Appeal of W. Kimball Griffin Jr., vacant land
    Other Tax rate and revaluation
    The owner said the 12.44-acre parcel has no street frontage or private road agreement, so the county cannot issue a building permit. The county agreed and increased its land-locked adjustment for the lack of access and a stream on the property, lowering the value from $238,400 to $170,300, which the board adopted.
    Board reduced the value from $238,400 to $170,300, unanimous.
    • Pin 9885770610 · Jones Patricia N Trustee Et Al · assessed $170,300
  6. Appeal of Elaina H. Cheek, 3506 Walker Rd.
    Other Tax rate and revaluation
    The owner pointed to a 2022 independent appraisal and said the county's revaluation increase exceeded the range the tax office had advertised. The county said that range described other counties, not Orange, and recommended raising the value to $372,000 to add a deck, porch and lean-to found on a site visit; the board added a further land adjustment for a stream, setting the final value at $340,400.
    Board reduced the value to $340,400, unanimous.
    • 3506 Walker Rd · no matching parcel on file
    • Pin 9886530910 · Cheek Elaina H · assessed $340,400
  7. Appeal of Rachel B. Kelley, 103 Hanford Road
    Other Tax rate and revaluation
    The owner sought $540,000 based on a comparable-sales tool. The county said several of the cited comparables had sold in 2025 or were smaller than the subject, and its own sales analysis found the assessment already in line with similarly sized homes; the board kept the value at $578,300.
    Board left the value unchanged at $578,300, unanimous.
    • 103 Hanford Rd · no matching parcel on file
    • Pin 9779420913 · Kelley Rachel B · assessed $578,300
  8. Appeal of Allie M. Martin Jr., 4024 Windy Hill Trail
    Other Tax rate and revaluation
    The owner said roughly two of the parcel's 5.01 acres are not buildable and that a neighbor's septic system sits on the property, seeking a reduction to $160,000. The county found no documentation of the septic easement but recommended $278,700 for a private dirt-road access adjustment and outbuilding corrections; the board continued the matter so the owner can locate septic-easement records.
    Continued to a future date at the appellant's request.
    • 4024 Windy Hill Trl · no matching parcel on file
    • Pin 9822278333 · Martin Allie M Jr · assessed $278,700
  9. Appeal of William P. Ray, 5617 Jomali Drive
    Other Tax rate and revaluation
    The owner said the home was in average condition with an aging roof and deteriorating stucco, disputed the record's masonry listing since the rear is stucco, and cited three comparable sales suggesting a lower value. The county agreed to reclassify the primary wall from masonry to frame and lower the effective year built for deferred maintenance, cutting the value from $893,300 to $829,800, which the board adopted.
    Board reduced the value from $893,300 to $829,800, unanimous.
    • 5617 Jomali Dr · no matching parcel on file
    • Pin 0804007157 · Ray William P · assessed $829,800
  10. Appeal of Lynn S. Holloway, 8512 Wilkerson Road
    Other Tax rate and revaluation
    The owner cited the double-wide home's condition and two comparable sales. The county said both comparables were in different, lower-priced neighborhoods and recommended no change to the $154,400 value; the board continued the matter so the owner can document drain-field and well issues.
    Continued to a future date at the appellant's request.
    • 8512 Wilkerson Rd · no matching parcel on file
    • Pin 9869497644 · Holloway Lynn S · assessed $154,400
  11. Appeal of Zhihua Niu, 907 Emory Drive
    Other Stormwater and floodingTax rate and revaluation
    The owner said the finished basement flooded to a depth of four feet. The county proposed $552,800 to reflect a flood-plain label and an older effective year built, noting a July 2025 tropical storm would instead affect the 2026 value; the board added a further land adjustment for the flood plain and lowered the basement's price per square foot, setting the value at $491,600.
    Board reduced the value from $589,700 to $491,600, unanimous.
    • 907 Emory Dr · no matching parcel on file
    • Pin 9799504321 · Niu Zhihua · assessed $421,500
  12. Appeal of Qian Yunzhi, 622 Ives Court
    Other Tax rate and revaluation
    The owner said the unit had been listed for sale in 2025 without an offer and cited comparable sales below the assessment. The county's inspection and sales analysis supported lowering the effective year built and applying a construction modifier, cutting the value from $341,700 to $313,300, which the board adopted.
    Board reduced the value from $341,700 to $313,300, unanimous.
  13. Untimely Applications for Religious Property Tax Exemption
    Other Faith and cultural communitiesTax rate and revaluation
    Eighteen churches and church-affiliated properties — Jones Grove Missionary Baptist Church, Jones Grove Baptist Church, University UMC, University United Methodist Church of Chapel Hill and its board of trustees, Ebenezer Church, Ebenezer Baptist Church Inc., Hickory Grove Baptist Church, and Hillsborough Pentecostal Holiness Church and Pentecostal Holiness Church — filed late applications for the religious property tax exemption under a state law signed in July 2025. The county recommended approval for 2024, and the board granted all 18, unanimously.
    All 20 applications accepted and the exemption granted, unanimous.
    • 2705 Coleman Loop · no matching parcel on file
    • 2713 Coleman Loop · no matching parcel on file
    • 531 Umstead Dr · no matching parcel on file
    • 150 E Franklin St · no matching parcel on file
    • 2467 Foxwood Dr · no matching parcel on file
    • 1210 Pleasant Green Rd · no matching parcel on file
    • 7500 Schley Rd · no matching parcel on file
    • 113 W Hill Ave · no matching parcel on file
    • 121 Barracks Rd · no matching parcel on file
    • 117 W Hill Ave · no matching parcel on file
    • Pin 9866924186 · Jones Grove Missionary Baptist Church · assessed $30,600
    • Pin 9866445087 · Jones Grove Missionary Baptist Church · assessed $9,200
    • Pin 9866457651 · Jones Grove Missionary Baptist Church · assessed $54,300
    • Pin 9866434819 · Jones Grove Missionary Baptist Church · assessed $14,600
    • Pin 9866437879 · Jones Grove Missionary Baptist Church · assessed $54,300
    • Pin 9866454437 · Jones Grove Missionary Baptist Church · assessed $42,000
    • Pin 9866456744 · Jones Grove Baptist Church · assessed $489,000
    • Pin 9779916292 · University Umc · assessed $2,883,000
    • Pin 9788470228 · University United Methodist Church of Chapel Hill · assessed $17,966,000
    • Pin 9890316018 · Board of Trustees Univ United Methodist Church of Chapel Hill United Methodist C · assessed $737,000
    • Pin 0805350280 · Ebenezer Baptist Church · assessed $4,174,600
    • Pin 9896927498 · Ebenezer Baptist Church INC · assessed $303,400
    • Pin 9896917983 · Ebenezer Baptist Church INC · assessed $2,718,900
    • Pin 9896914431 · Ebenezer Baptist Church INC · assessed $235,000
    • Pin 9759961551 · Hickory Grove Baptist Church · assessed $166,900
    • Pin 9864457639 · Hillsborough Pentecostal Holiness Church · assessed $269,200
    • Pin 9864358635 · Hillsborough Pentecostal Holiness Church · assessed $319,400
    • Pin 9864457535 · Penticostal Holiness Church · assessed $620,800

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