Board of Equalization and Review
Orange County ·
Board of Equalization & Review
Wednesday, September 17, 2025
Agenda document Minutes Watch Meeting recap
What's on this agenda
Orange County's Board of Equalization and Review is scheduled to hear seventeen appeals of 2025 property tax valuations. Hearings run about every 10 to 15 minutes from 1 p.m., with a county appraiser presenting the assessor's case on each parcel.
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 fourteen of the seventeen appeals listed on the agenda; the minutes do not say what happened to the other three. Five valuations were left unchanged, including two Riverbirch Point homes in Carrboro where owners cited flood damage from Tropical Storm Chantal. The county said a 2025 value cannot be adjusted for events during the tax year. The board lowered the other nine, mostly to the figure county staff recommended after review. A Beech Creek Trail home was cut from $607,300 to $562,300 for its dated effective year and gravel-road access. Two adjoining vacant Poplar Drive lots were valued down to $10,000 and $12,000 after the owner argued neither could be developed. Combined, the fourteen decided appeals' assessed value fell from $4,952,600 to $4,498,100, a drop of $454,500.
Staff attorney Martha Bordogna also briefed the board on untimely applications for present-use-value exemptions, covering how HB91's religious-exemption provisions apply and whether batches of undisputed appeals can be approved on a consent basis; the board took no vote. The board recessed from 2:30 to 2:37 p.m. and adjourned at 3:12 p.m.
How the votes went
All fourteen appeals heard were decided by unanimous vote of the board members present (Leon Meyers, Saru Salvi and Richal Vanhook); no dissenting votes were recorded on any appeal.
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)
- Appeal of Omer Yariv, 105 Riverbirch Point
- Appeal of Richard S. Neulist, 110 Riverbirch Point
- Appeal of Robert J. Funk, 1713 Pathway Drive
- Appeal of Karen Floyd, 906 Emory Drive
- Appeal of Christerlena Singh Trustee, 1806 Marions Ford Road
- Appeal of Christerlena Singh, Lot A, G and B Farm Lane
- Appeal of Ling Wu, 9201 Allison Road
- Appeal of Charles M. Shore, 4211 Beech Creek Trail
- Appeal of John E. Connaughton, 243 Rubrum Drive
- Appeal of Makhijani Trust, 234 Standish Drive
- Appeal of Heidi Moser, 16 Rogerson Drive
- Appeal of James K. Howard, 5314 Chestnut Ridge Church Road
- Appeal of Peter Meade, Lot 25, Poplar Drive
- Appeal of Peter Meade, Lot 26, Poplar Drive
Agenda items (14)
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Appeal of Omer Yariv, 105 Riverbirch PointOtherOwner sought a lower value citing flooding from Tropical Depression Chantal; the county said 2025 values cannot be adjusted for events during the tax year.No change, value held at $504,500
- Pin 9778525234 · Yariv Omer · assessed $461,000
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Appeal of Richard S. Neulist, 110 Riverbirch PointOtherOwner cited the same July 2025 flooding as grounds for a lower value; the county said 2025 values cannot be adjusted for events during the tax year.No change, value held at $474,300
- Pin 9778526470 · Sun Brent LLC · assessed $280,100
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Appeal of Robert J. Funk, 1713 Pathway DriveOtherOwner argued price-per-square-foot comparables in Spring Valley supported a lower value; the county's own sales analysis supported a value between the two figures.Value changed to $511,000, based on 1,464 sf at $349/sf
- 1713 Pathway Dr · no matching parcel on file
- Pin 9779524199 · Funk Robert J · assessed $511,000
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Appeal of Karen Floyd, 906 Emory DriveOtherOwner argued the home's true condition matches its 1970s-80s original build despite a later effective year built; the county recommended adjusting the effective year, condition and depreciation after reviewing submitted photos.Value changed to $419,300
- 906 Emory Dr · no matching parcel on file
- Pin 9799502560 · Floyd Karen · assessed $419,300
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Appeal of Christerlena Singh Trustee, 1806 Marions Ford RoadOtherThe trustee sought a lower per-acre land value; the county said the parcel already carries a 10% adjustment for irregular shape and recommended no change.No change, value held at $281,300
- 1806 Marions Ford Rd · no matching parcel on file
- Pin 9850952082 · Singh Christerlena Trustee · assessed $281,300
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Appeal of Christerlena Singh, Lot A, G and B Farm LaneOtherOwner sought a lower land value; the county recommended increasing the irregular-shape and easement adjustment from -30% to -60% for stream buffers and a septic access easement.Value changed to $142,200
- Pin 9861027626 · Singh Christerlena · assessed $142,200
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Appeal of Ling Wu, 9201 Allison RoadOtherOwner argued a singlewide manufactured home's poor condition and the land's remote location in Cedar Grove justified a lower value; the county recommended lowering the quality grade and effective year built despite a 2024 MLS sale at $160,000.Value changed to $98,600
- 9201 Allison Rd · no matching parcel on file
- Pin 9950045983 · Wu Ling · assessed $98,600
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Appeal of Charles M. Shore, 4211 Beech Creek TrailOtherOwner cited the home's dated condition and lack of county garbage service on a privately maintained road; the county recommended lowering the effective year built and adding an access adjustment.Value changed to $562,300
- 4211 Beech Creek Trl · no matching parcel on file
- Pin 9847706373 · Shore Charles M · assessed $562,300
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Appeal of John E. Connaughton, 243 Rubrum DriveOwner compared his townhome to two nearby units with more bathrooms and square footage that sold for less; the county's equity analysis supported no change.No change, value held at $490,300
- 243 Rubrum Dr · no matching parcel on file
- Pin 9873361039 · Connaughton John E · assessed $490,300
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Appeal of Makhijani Trust, 234 Standish DriveOtherOwner cited a nearby townhouse sale from March 2025; the county said sales after January 1, 2025 cannot be considered and its equity analysis of comparable units supported no change.No change, value held at $311,100
- 234 Standish Dr · no matching parcel on file
- Pin 9799764805 · Makhijani Trust · assessed $311,100
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Appeal of Heidi Moser, 16 Rogerson DriveOtherOwner cited the property's October 2024 purchase price; the county recommended reducing the golf-course view adjustment, house grade and garage condition.Value changed to $568,400
- 16 Rogerson Dr · no matching parcel on file
- Pin 9798377160 · Moser Heidi · assessed $568,400
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Appeal of James K. Howard, 5314 Chestnut Ridge Church RoadOtherOwner argued his parcel, split from a larger tract found unsuitable for a three-bedroom septic system, should be valued per acre the same as an adjoining parcel; the county recommended a larger perc-related land adjustment.Value changed to $112,800
- 5314 Chestnut Ridge Church Rd · no matching parcel on file
- Pin 9842125375 · Howard James K · assessed $112,800
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Appeal of Peter Meade, Lot 25, Poplar DriveOtherOwner argued a 75% increase in four years was unjustified for an undeveloped, unchanged lot; the board found an additional adjustment warranted for a stream on the property.Value changed to $10,000, based on an additional 85% adjustment and a stream on the property
- Pin 9836756654 · Meade Peter · assessed $10,000
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Appeal of Peter Meade, Lot 26, Poplar DriveOtherOwner made the same argument for an adjoining lot he was told is not perkable and cannot be developed.Value changed to $12,000, based on an additional 85% adjustment
- Pin 9836756759 · Meade Peter · assessed $12,000
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.
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47 days ago
- Retitled to "Board of Equalization and Review".
Other recent meetings of this board
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Thu, Sep 24time not posted
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Wed, Aug 26time not posted
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Thu, Aug 13time not posted
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Wed, Aug 12time not posted
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Tue, Aug 11time not posted