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15 <br /> 1 VOTE: UNANIMOUS <br /> 2 <br /> 3 Commissioner Fowler agreed with Commissioner Hamilton that there should be a <br /> 4 process and rules and said everyone should be wearing masks for the meetings. She said in <br /> 5 June and July everyone thought the Board was good to go back in person, but the delta variant <br /> 6 has changed that. She said she supports continuing some virtual aspect for the public going <br /> 7 forward, as it creates more access for some people. <br /> 8 Commissioner Greene suggested the Board start with a work session in person to start <br /> 9 the process and see how to set the room up, since public comments are not accepted at work <br /> 10 sessions. <br /> 11 <br /> 12 7. Reports <br /> 13 <br /> 14 a. Update on 2021 Appeals Process <br /> 15 The Board received a report on the progress of the 2021 Appeals Process. <br /> 16 <br /> 17 BACKGROUND: <br /> 18 2021 is a Revaluation year, and in March 2021, the Notices of Revaluation were mailed to <br /> 19 property owners. Property owners have the right to appeal their value each year, and it is <br /> 20 especially important in a revaluation year when values are adjusted to current fair market value <br /> 21 per NC General Statute 105-286 to equalize and redistribute the County's tax base. <br /> 22 <br /> 23 Soon after the Notices were mailed, community leaders in the area brought inconsistencies in <br /> 24 the valuation of properties within neighborhoods, including Chapel Hill's Northside <br /> 25 Neighborhood Conservation District and other conservation districts in the Chapel Hill area, to <br /> 26 the attention of the Tax Assessor and the Board. <br /> 27 <br /> 28 Community leaders also expressed concerns that the established appeal period did not allow <br /> 29 enough time for property owners to appeal, citing the need to provide assistance for property <br /> 30 owners not familiar with the process and the constraints of the current pandemic. By resolution <br /> 31 approved on June 15, 2021, the Board of Commissioners directed the Tax Assessor to extend <br /> 32 the Board of Equalization and Review's adjournment date from June 30 to September 1, 2021. <br /> 33 This action extended the formal appeals period until September 1, 2021. <br /> 34 <br /> 35 Many of the properties located in the Northside Neighborhood Conservation District submitted <br /> 36 value appeals. After reviewing these properties, and considering information provided by <br /> 37 leaders of the Jackson Community Center about the neighborhood conservation districts, the <br /> 38 Tax Assessor approached the Board of Equalization and Review (BOER) to exercise its power <br /> 39 and duties as noted in NC General Statute 105-322(g)(1)(b,c,d) and request the Tax Office <br /> 40 review the remaining properties in the Northside neighborhoods that were not appealed, and <br /> 41 make any necessary corrections to these properties and their values to be consistent with the <br /> 42 actions taken on properties within the Northside neighborhoods that were appealed. The BOER <br /> 43 requested the additional review at its July 28, 2021 meeting. <br /> 44 The BOER will adjourn as of September 1, 2021 and continue to hold post-adjournment <br /> 45 hearings to complete review of the appeals submitted through the adjournment date, and <br /> 46 according to the 30-day appeal period provided in decision notices. <br /> 47 <br /> 48 Current data on appeals (through August 24, 2021): <br /> 49 • 2,004 appeals total — 1,682 informal and 322 formal <br />