NC govwatch

← All meetings

Board of Equalization and Review

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

Regular meeting Tax rate and revaluation

Agenda document Minutes Watch Meeting recap

What was decided

  1. Continued 8Betty Jo W. Chockley - 4112 Lynch Store Road Continued to a future date

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

The Orange County Board of Equalization and Review is scheduled to hear property tax value appeals from 13 owners contesting this year's countywide revaluation, one carried over from an August 13 hearing.

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 13 property tax appeals on September 18, 2025, nearly all disputing this year's countywide revaluation. Two owners scheduled on the posted agenda didn't have hearings; the board instead heard appeals from two owners not listed on that agenda, so the day's total held at 13.

The board reduced seven assessments — cuts ranging from $22,400 to $315,000 — based on corrected square footage, land adjustments for easements or topography, or corrected property records. Five assessments were left unchanged, most often because the owner's comparable sales were inadmissible under the revaluation date or came from outside the property's market area. One appeal, on a Lynch Store Road tract, was continued so a county appraiser could make a site visit.

How the votes went

The board voted on each of the 13 appeals individually; the minutes record no dissenting votes.

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. 1Xiaoyu Zhang - 107 Tanglewood Lane
  2. 2Xiaoyu Zhang - 125 Tremont Circle
  3. 3Shao Tang - 920 Hillsborough Road
  4. 4Jonathan A. Charney - 105 Hanna Street
  5. 5Joyce P. Johnson - 5815 Jameson Road
  6. 6Thomas Elliot Yates - 577 Erwin Road
  7. 7Elizabeth Celli - 407 Legends Way
  8. 8Betty Jo W. Chockley - 4112 Lynch Store Road
  9. 9Stephen Hyde - 2 Mint Springs Lane
  10. 10Joshua L. Levy - 4523 Oak Hill Road
  11. 11Tyrell J. Heaton - 59 Oakwood Drive
  12. 12Zachary A. Robertshaw - 108 Dublin Road
  13. 13ADJA Group LLC - 517 Lancaster Road

Agenda items (13)

Other · 13
  1. 1 Xiaoyu Zhang - 107 Tanglewood Lane
    Other Tax rate and revaluation
    The appellant requested a reduction based on three comparable sales, but the county excluded two of them as sales after the January 1, 2025 revaluation date. The board kept the assessment at $451,700.
    No change in value ($451,700)
    • 107 Tanglewood Ln · no matching parcel on file
    • Pin 9778424672 · Zhang Xiaoyu · assessed $451,700
  2. 2 Xiaoyu Zhang - 125 Tremont Circle
    Other Tax rate and revaluation
    The appellant again cited comparable sales; the county excluded one of three as a post-revaluation sale and found the value already in line with the other two. The board kept the assessment at $673,800.
    No change in value ($673,800)
    • 125 Tremont Cir · no matching parcel on file
    • Pin 9880243737 · Zhang Xiaoyu · assessed $673,800
  3. 3 Shao Tang - 920 Hillsborough Road
    Other Tax rate and revaluation
    The appellant cited a comparable sale, the home's aging systems and an incorrect square footage on the property record. The county corrected the square footage and increased a land adjustment for the shared driveway and lot shape, cutting the value from $674,600 to $637,800.
    Reduced from $674,600 to $637,800
    • 920 Hillsborough Rd · no matching parcel on file
    • Pin 9779314276 · Tang Shao · assessed $637,800
  4. 4 Jonathan A. Charney - 105 Hanna Street
    Other Tax rate and revaluation
    The appellant pointed to a comparable sale, the home's condition and an incorrect bathroom count on the record card. The county added a land adjustment for the property's rear slope and corrected the bath count, reducing the value from $417,200 to $384,400.
    Reduced from $417,200 to $384,400
    • 105 Hanna St · no matching parcel on file
    • Pin 9779604223 · Wittkopf Jonathan · assessed $404,500
  5. 5 Joyce P. Johnson - 5815 Jameson Road
    Other Tax rate and revaluation
    The appellant submitted an independent appraisal citing the home's condition. The county didn't accept the appraiser's opinion of value, which relied on post-revaluation data, but used the appraisal's photos to adjust the property's condition, effective age and design, cutting the value from $541,800 to $487,500.
    Reduced from $541,800 to $487,500
    • 5815 Jameson Rd · no matching parcel on file
    • Pin 0808407777 · Johnson Joyce P · assessed $487,500
  6. 6 Thomas Elliot Yates - 577 Erwin Road
    Other Tax rate and revaluation
    The appellant argued the finished basement's low ceilings shouldn't count as living area. After a site inspection, the county added the basement back to the property record with an obsolescence adjustment for the ceiling height and layout, lowering the value from $332,500 to $310,100.
    Reduced from $332,500 to $310,100
    • 577 Erwin Rd · no matching parcel on file
    • Pin 9890790117 · Yates Thomas Elliott · assessed $310,100
  7. 7 Elizabeth Celli - 407 Legends Way
    Other Tax rate and revaluation
    The appellant cited a February 2025 sale in Chapel Hill as a comparable. The county said the sale fell outside the revaluation period and recommended no change. The board kept the assessment at $326,800.
    No change in value ($326,800)
    • 407 Legends Way · no matching parcel on file
    • Pin 9860922501 · Celli Elizabeth · assessed $326,800
  8. 8 Betty Jo W. Chockley - 4112 Lynch Store Road
    Other Tax rate and revaluation
    The appellant submitted an equity analysis arguing land values vary widely across the county. After reviewing dozens of comparison parcels, the county proposed reducing the value from $184,900 to $177,200, but the board continued the case so an appraiser could make a site visit.
    Continued to a future date
    • 4112 Lynch Store Rd · no matching parcel on file
    • Pin 9827398433 · Chockley Betty Jo W · assessed $121,800
  9. 9 Stephen Hyde - 2 Mint Springs Lane
    Other Tax rate and revaluation
    The appellant argued that an OWASA right-of-way limits use of most of the 1.3-acre lot. The county agreed, removing a land-size adjustment and adding one for topography, cutting the value from $1,652,700 to $1,337,700.
    Reduced from $1,652,700 to $1,337,700
    • 2 Mint Springs Ln · no matching parcel on file
    • Pin 9788593604 · Hyde Stephen · assessed $1,337,700
  10. 10 Joshua L. Levy - 4523 Oak Hill Road
    Other Tax rate and revaluation
    The appellant argued the land was overvalued given site restrictions, citing a real estate agent's comparable-sales analysis. After a site visit, the county increased the property's low-lying land adjustment, reducing the value from $808,400 to $616,400.
    Reduced from $808,400 to $616,400
    • 4523 Oak Hill Rd · no matching parcel on file
    • Pin 9890483278 · Levy Joshua L · assessed $616,400
  11. 11 Tyrell J. Heaton - 59 Oakwood Drive
    Other Tax rate and revaluation
    The appellant pointed to a small error in the recorded lot size and a list of comparable sales. The county said the sales were outside the subject's market area and recommended no change. The board kept the assessment at $1,176,600.
    No change in value ($1,176,600)
    • 59 Oakwood Dr · no matching parcel on file
    • Pin 9798394063 · Heaton Jennifer B · assessed $1,176,600
  12. 12 Zachary A. Robertshaw - 108 Dublin Road
    Other Tax rate and revaluation
    The appellant said the comparable sale used to value the home didn't reflect its condition. The county adjusted the property's grade and effective year built based on two other neighborhood sales, lowering the value from $421,900 to $394,800.
    Reduced from $421,900 to $394,800
    • 108 Dublin Rd · no matching parcel on file
    • Pin 9860857967 · Robertshaw Zachary A · assessed $394,800
  13. 13 ADJA Group LLC - 517 Lancaster Road
    Other Tax rate and revaluation
    The appeal, continued from an August 13 hearing, cited roof and ceiling damage and requested a site review. A county appraiser inspected the rental property in July and found no additional reduction was warranted. The board kept the assessment at $230,300.
    No change in value ($230,300)
    • 517 Lancaster Rd · no matching parcel on file
    • Pin 9835436624 · Schreiner Naa Aku Adjabeng Ankrah · assessed $230,300

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