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Board of Equalization and Review

Orange County · Board of Equalization & Review
Thursday, July 24, 2025

Regular meeting Tax rate and revaluationLand conversion and large developmentPublic facilities

Agenda document Minutes Watch Meeting recap

What's on this agenda

Orange County's Board of Equalization and Review heard four property tax appeals, covering a senior living facility on Estes Drive and three commercial properties on US 70A and Conner Drive, and voted to schedule a special July 30 meeting on a county-requested value correction tied to a vertical regression study.

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

Four commercial appeals, and the board took the county's position on two of them. It cut J K B Commercial's office condo at 101 Conner Drive, in the Willowcrest Office Condos building, from $704,200 to $586,800 on the income and expenses the property produced in 2024, though the county had recommended no change. The owner had asked for $370,000.

EHSC Properties appealed two neighboring parcels on US 70A on the same ground, the price it paid for them on February 6, 2025. The board cut 607 US 70A from $4,338,600 to $3,340,800, the county's own figure, but held 525 US 70A at $958,500 although the county had offered $891,400. Chapel Hill Retirement Residence's $28,805,000 value on 700 N. Estes Drive, already reduced from $33,159,300 at informal appeal, was left unchanged on a 2-1 vote against the owner's $26,000,000. The board also voted to add a July 30 meeting on the county's value corrections from its vertical regression study.

How the votes went

Three members sat. Chapel Hill Retirement Residence, 700 N. Estes Drive: no change, 2-1, Vanhook and Meyers for, Salvi against. EHSC Properties, 607 US 70A: value set at $3,340,800, 3-0. J K B Commercial, 101 Conner Drive: value set at $586,800, 3-0. EHSC Properties, 525 US 70A: no change, 3-0. Adding a July 30 meeting on the vertical regression study passed without objection.

From the published minutes.

Speaking at this meeting

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Agenda items (5)

Other · 4Procedural · 1
  1. Appeal of Chapel Hill Retirement Residence LLC, 700 N. Estes Drive
    Other Public facilitiesTax rate and revaluation
    Chapel Hill Retirement Residence LLC contests the county's $28,805,000 value on 700 N. Estes Drive, arguing for a reduction on an income and cost approach. The county proposed no change.
    No change, value held at $28,805,000, decided 2-1
    From the minutes: From the minutes: no change, value held at $28,805,000.
    • 700 N Estes Dr · no matching parcel on file
    • Pin 9789552588 · Chapel Hill Retirement Residence LLC · assessed $28,805,000
  2. Appeal of EHSC Properties, 607 US 70A
    Other Land conversion and large developmentTax rate and revaluation
    EHSC Properties contests the county's $4,338,600 value on 607 US 70A, arguing for a reduction to what it paid on February 6, 2025. The county's own opinion was $3,340,800.
    Value changed to $3,340,800, unanimous
    From the minutes: From the minutes: value set at $3,340,800.
  3. Appeal of J K B Commercial LLC, 101 Conner Drive
    Other Tax rate and revaluation
    J K B Commercial LLC contests the county's $704,200 value on 101 Conner Drive, arguing for a reduction on the income and expenses the property produces. The county proposed no change.
    Value changed to $586,800, unanimous
    From the minutes: From the minutes: value set at $586,800, below the county's own opinion.
    • 101 Conner Dr · no matching parcel on file
  4. Appeal of EHSC Properties, 525 US 70A
    Other Tax rate and revaluation
    EHSC Properties contests the county's $958,500 value on 525 US 70A on the same purchase-price ground as its other parcel. The county's own opinion was $891,400.
    No change, value held at $958,500, unanimous
    From the minutes: From the minutes: no change, value held at $958,500.
  5. Scheduling of Special Meeting for Vertical Regression Study Value Correction
    Procedural Tax rate and revaluation
    Scheduling a special meeting to correct values found by the vertical regression study, a statistical check on whether the county's assessments track sale prices consistently across price ranges.
    Approved without objection

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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