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Board of Equalization and Review

Orange County · Board of Equalization & Review
Wednesday, July 9, 2025

Regular meeting Tax rate and revaluationLand conversion and large developmentSubdivision and site plans

Agenda document Minutes Watch Meeting recap

What was decided

  1. Approved 1Appeal: Jeannette M. Vega, 705 NC 86 N Board accepted county's revised value plus 20% depreciation adjustment, $212,600, down from $248,400
  2. Approved 5Appeal: Sedelia Campbell, 2110 Carl Durham Road Board accepted county's revised value of $79,200, down from $89,900
  3. Approved 8Appeal: Melissa L. Booth, 4304 Arrowhead Trail Board accepted county's revised value of $517,300, down from $579,900
  4. Approved 10Appeal: NKB Properties LLC, 400 W. Rosemary Street (.022) Board accepted county's revised value of $379,400, down from $439,300
  5. Approved 11Appeal: NKB Properties LLC, 400 W. Rosemary Street (.025) Board accepted county's revised value of $313,200, down from $362,700
  6. Approved 12Appeal: NKB Properties LLC, 400 W. Rosemary Street (.026) Board accepted county's revised value of $308,300, down from $357,000

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 holds hearings on twelve property tax appeals, including three condominium units at 400 W. Rosemary Street owned by NKB Properties LLC and two Carl Durham Road parcels owned by Sedelia Campbell.

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 all twelve appeals it had scheduled and decided every one the same day; none was continued. Two appellants, Jeannette M. Vega and Junli Zhao, appeared in person, and the rest submitted their case in writing. The combined assessed value entering the hearing was $5,262,400; after the board's decisions it stood at $4,995,200, a reduction of $267,200, about 5 percent.

Six appeals ended in a lower value and six were denied outright, but the board never adopted an appellant's own requested figure. In eleven of those twelve cases its decision matched a number the county itself had proposed, either the original assessment or a value county staff had already revised downward before the hearing. The exception was Vega's: the board took the county's revised value of $245,000 and applied a further 20% depreciation adjustment on top of it, arriving at $212,600, still above the $175,000 she had asked for.

How the votes went

The board decided all twelve appeals; none of the motions recorded an opposing vote.

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 (12)

Public hearing · 12
  1. 1 Appeal: Jeannette M. Vega, 705 NC 86 N
    Public hearing Tax rate and revaluation
    The appellant cited a sagging foundation and roof and window damage needing an estimated $75,000 in repairs. The county found deferred maintenance warranted downgrading the home's condition from Average to Fair; the board applied an additional physical depreciation adjustment beyond the county's own recommendation.
    Board accepted county's revised value plus 20% depreciation adjustment, $212,600, down from $248,400
  2. 2 Appeal: Mary Rizkalla, 446 Great Eno Path
    Public hearing Land conversion and large developmentSubdivision and site plansTax rate and revaluation
    Rizkalla argued nearby townhome sales and asking-price cuts justified a lower value; the county found recent sales and subdivision equity supported the existing assessment, and the board made no change.
    No change, $397,300
    • 446 Great Eno Path · no matching parcel on file
    • Pin 9873430928 · Rizkalla Mary · assessed $397,300
  3. 3 Appeal: John Gallemore, 161 Tramore Drive
    Public hearing Tax rate and revaluation
    Gallemore cited a dated kitchen and bath and an adjoining field zoned for commercial use; the county called the home the largest sold in the neighborhood since 2021 and found no active plan to develop the field, and the board left the value unchanged.
    No change, $1,139,100
    • 161 Tramore Dr · no matching parcel on file
    • Pin 9779160847 · Gallemore John · assessed $1,139,100
  4. 4 Appeal: Paul Werner, 2510 Sweet Gum Drive
    Public hearing Tax rate and revaluation
    Werner cited structural cracking and mold from failed water lines; the county's site visit found the repairs already completed and no evidence of current mold, on top of a 20% depreciation the county had already applied on an earlier appeal, and the board made no further change.
    No change, $379,200
    • 2510 Sweet Gum Dr · no matching parcel on file
    • Pin 9863857515 · Werner Paul · assessed $379,200
  5. 5 Appeal: Sedelia Campbell, 2110 Carl Durham Road
    Public hearing Tax rate and revaluation
    Campbell cited a vacant mobile home and flooding at the rear of the lot; the county agreed, downgrading a shed's grade and condition and adding a 10% land adjustment for topography, and the board adopted the county's reduced value of $79,200.
    Board accepted county's revised value of $79,200, down from $89,900
    • 2110 Carl Durham Rd · no matching parcel on file
    • Pin 9758150111 · Campbell Sedelia D · assessed $79,200
  6. 6 Appeal: Sedelia Campbell, 2106 Carl Durham Road
    Public hearing Tax rate and revaluation
    Campbell cited the lack of road frontage and a deck in poor condition on this second, unrelated parcel; the county's site visit found the home in average condition and had already adjusted the land value for access limitations, and the board made no further change.
    No change, $360,300
    • 2106 Carl Durham Rd · no matching parcel on file
    • Pin 9758050035 · Campbell Sedelia D · assessed $360,300
  7. 7 Appeal: Judy Tripp, 4219 Old Greensboro Road
    Public hearing Tax rate and revaluation
    Tripp argued a second time that the property has no water source of its own; the county noted it had already applied a 20% functional depreciation for that reason on an earlier informal appeal and found no new evidence for a further reduction, and the board made no change.
    No change, $428,200
    • 4219 Old Greensboro Rd · no matching parcel on file
    • Pin 9748512310 · Tripp Judy F · assessed $428,200
  8. 8 Appeal: Melissa L. Booth, 4304 Arrowhead Trail
    Public hearing Tax rate and revaluation
    The appellant argued her home was overvalued relative to a smaller neighboring parcel. The county agreed the subject's grade should be reduced to match the comparable property and recommended the lower value, which the board accepted.
    Board accepted county's revised value of $517,300, down from $579,900
    • 4304 Arrowhead Trl · no matching parcel on file
    • Pin 9857746973 · Booth Melissa L · assessed $517,300
  9. 9 Appeal: Junli Zhao, 103 Sydney Harbor Street
    Public hearing Tax rate and revaluation
    Zhao cited the $460,000 she paid for the home and said rising household expenses made a higher tax bill unaffordable; the county found sales of comparable units supported the existing value, and the board made no change.
    No change, $481,100
    • 103 Sydney Harbor St · no matching parcel on file
    • Pin 9870917537 · Zhao Junli · assessed $481,100
  10. 10 Appeal: NKB Properties LLC, 400 W. Rosemary Street (.022)
    Public hearing Tax rate and revaluation
    NKB Properties argued the unit's garage is too small to hold a car and that it is the smallest two-bedroom unit in the complex; the county agreed, removing a 1.10 design factor and applying 5% functional obsolescence, and the board adopted the county's reduced value of $379,400.
    Board accepted county's revised value of $379,400, down from $439,300
  11. 11 Appeal: NKB Properties LLC, 400 W. Rosemary Street (.025)
    Public hearing Tax rate and revaluation
    NKB Properties argued the one-bedroom unit does not support the two-bedroom comparables used against it; the county agreed, removing the 1.10 design factor and adding 5% functional obsolescence for the smaller, uncustomized unit, and the board adopted the county's reduced value of $313,200.
    Board accepted county's revised value of $313,200, down from $362,700
  12. 12 Appeal: NKB Properties LLC, 400 W. Rosemary Street (.026)
    Public hearing Tax rate and revaluation
    NKB Properties made the same argument for this one-bedroom unit; the county applied the same adjustment, and the board adopted the reduced value of $308,300.
    Board accepted county's revised value of $308,300, down from $357,000

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.

Other recent meetings of this board