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Board of Equalization and Review

Orange County · Board of Equalization & Review
Tuesday, August 12, 2025

Regular meeting Tax rate and revaluationLand conversion and large development

Agenda document Minutes Watch Meeting recap

What's on this agenda

Orange County's Board of Equalization and Review reconvened to hear six more property tax assessment appeals, continuing its work following the county's property revaluation.

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

Orange County's Board of Equalization and Review heard all six appeals scheduled for its Aug. 12 session and decided every one; none was continued. Only Yang Yang appeared in person, so the other five were decided from written submissions. Anthony J. Hennessey's assessment fell furthest, from $74,600 to $21,900, after he submitted county health department documentation that his lot cannot pass a septic permeability test. Yi Hung Kung's condominium was cut to $325,000, below the $333,800 the county itself recommended, the only case where the board went further than the county's own revised figure.

The other four appeals split evenly. La Eula Davis and Margaret McAllister received the reductions the county recommended, to $352,700 and $275,500, after inspections found lower construction quality and age than the record showed. Yang Yang and Charlotte Bailey's assessments held at $406,000 and $718,600 despite comparable-sales arguments for lower values. Combined, the six properties' assessed value fell from $2,179,900 to $2,099,700, a reduction of $80,200. The board's three voting members, Chair Leon Meyers, Saru Salvi and Richal Vanhook, decided every appeal unanimously.

How the votes went

Hennessey's reduction to $21,900 was moved by Richal Vanhook and seconded by Saru Salvi. Yang's no-change vote and Bailey's no-change vote were each moved by Vanhook and seconded by Salvi. Davis's and McAllister's reductions were each moved by Salvi and seconded by Vanhook. Kung's revision to $325,000 was moved by Chair Leon Meyers himself and seconded by Salvi. Meyers cast the recorded vote in favor in five of the six cases; Vanhook cast it for Kung's. The board decided every appeal unanimously, with no dissent.

From the published minutes.

Speaking at this meeting

Orange County's own rules for public comment — check them before you rely on anything here.

Agenda items (6)

Public hearing · 6
  1. Appeal of Anthony J. Hennessey, 600 NC 54 W
    Public hearing Tax rate and revaluation
    Anthony J. Hennessey did not appear but had submitted county health department documentation that his lot cannot pass a septic permeability test. Chief Appraiser Kelly Wells recommended a 75% perc adjustment in place of an earlier topography discount, cutting the assessment from $74,600 to $21,900, which the board accepted.
    Value reduced to $21,900
  2. Appeal of Yang Yang, 1016 Highgrove Drive
    Public hearing Land conversion and large developmentTax rate and revaluation
    Yang Yang argued that three comparable Highgrove Drive townhomes sold for $340,000 to $390,000, well under his $406,000 assessment. Chief Appraiser Kelly Wells said time-adjusted sales data, including a neighboring unit's April 2025 sale at $400,000, supported the current value, and the board left it unchanged.
    No change, $406,000
    • 1016 Highgrove Dr · no matching parcel on file
    • Pin 9777876025 · Yang Yang · assessed $406,000
  3. Appeal of La Eula Davis, 115 Culbreth Park Drive
    Public hearing Tax rate and revaluation
    La Eula Davis said her home had no upgrades. Appraiser Cyle Anderson's field inspection led the county to lower the quality grade and the effective year built, and the board accepted the resulting $352,700 value, down from $367,000.
    Value reduced to $352,700
    • 115 Culbreth Park Dr · no matching parcel on file
    • Pin 9787181808 · Davis La Eula · assessed $352,700
  4. Appeal of Yi Hung Kung, 821 Providence Glen
    Public hearing Tax rate and revaluation
    Yi Hung Kung cited three comparable Providence Glen sales between $289,000 and $314,000 against his $333,800 assessment. Appraiser Cyle Anderson's own sales analysis found no basis to lower it, but the board split the difference and revised the value to $325,000, below the county's recommendation.
    Value revised to $325,000, below the county's $333,800 recommendation
  5. Appeal of Margaret McAllister, 109 Lafayette Drive
    Public hearing Tax rate and revaluation
    Margaret McAllister cited condition issues a home inspection found after she bought the house in March 2025. Appraiser Cyle Anderson recommended removing a 10% design factor and lowering the quality grade and effective year built, and the board accepted the resulting $275,500 value, down from $279,900.
    Value reduced to $275,500
    • 109 Lafayette Dr · no matching parcel on file
    • Pin 9863963376 · Mcallister Margaret · assessed $275,500
  6. Appeal of Charlotte Bailey, 627 Churton Grove
    Public hearing Tax rate and revaluation
    Charlotte Bailey argued that nearby homes bought recently, including her own $669,000 purchase in 2022, have appreciated faster than long-held properties. Appraiser Cyle Anderson's sales and equity analysis found the $718,600 assessment already in line with the neighborhood, and the board left it unchanged.
    No change, $718,600

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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