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23 <br /> 1 7. Reports <br /> 2 <br /> 3 a. Update on 2021 Appeals Process <br /> 4 The Board received a report on the progress of the 2021 Appeals Process. <br /> 5 <br /> 6 BACKGROUND: <br /> 7 2021 is a revaluation year, and in March 2021, the Notices of Revaluation were mailed to <br /> 8 property owners. Property owners have the right to appeal their value each year, and it is <br /> 9 especially important in a revaluation year when values are adjusted to current fair market value <br /> 10 per NC General Statute 105-286 to equalize and redistribute the county's tax base. <br /> 11 <br /> 12 Soon after the notices were mailed, community leaders in the area brought inconsistencies in <br /> 13 the valuation of properties within neighborhoods, including Chapel Hill's Northside <br /> 14 Neighborhood Conservation District and other conservation districts in the Chapel Hill area, to <br /> 15 the attention of the Tax Assessor and the Board. <br /> 16 <br /> 17 Community leaders also expressed concerns that the established appeal period did not allow <br /> 18 enough time for property owners to appeal, citing the need to provide assistance for property <br /> 19 owners not familiar with the process and the constraints of the current pandemic. By resolution <br /> 20 approved on June 15, 2021, the Board of Commissioners directed the Tax Assessor to extend <br /> 21 the Board of Equalization and Review's adjournment date from June 30 to September 1, 2021. <br /> 22 This action extended the formal appeals period until September 1, 2021. <br /> 23 <br /> 24 Many of the properties located in the Northside Neighborhood Conservation District submitted <br /> 25 value appeals. After reviewing these properties, and considering information provided by <br /> 26 leaders of the Jackson Community Center about the neighborhood conservation districts, the <br /> 27 Tax Assessor approached the Board of Equalization and Review (BOER) to exercise its power <br /> 28 and duties as noted in NC General Statute 105-322(g)(1)(b,c,d) and request the Tax Office <br /> 29 review the remaining properties in the Northside neighborhoods that were not appealed, and <br /> 30 make any necessary corrections to these properties and their values to be consistent with the <br /> 31 actions taken on properties within the Northside neighborhoods that were appealed. The BOER <br /> 32 requested the additional review at its July 28, 2021 meeting. <br /> 33 The BOER will adjourn as of September 1, 2021 and continue to hold post-adjournment <br /> 34 hearings to complete review of the appeals submitted through the adjournment date, and <br /> 35 according to the 30-day appeal period provided in decision notices. <br /> 36 <br /> 37 Current data on appeals (through August 24, 2021): <br /> 38 • 2,004 appeals total — 1,682 informal and 322 formal <br /> 39 • 1,802 have been completed, including all but 3 of the informal appeals which are <br /> 40 commercial properties <br /> 41 • 58 appeals have been submitted since the original appeals deadline of June 30 <br /> 42 • 191 total appeals from Northside area - 183 informal and 8 formal <br /> 43 <br /> 44 As Decision Notices continue to be mailed for the ongoing appeals, the appellants are provided <br /> 45 a 30-day window from the date of the decision notice to appeal at the formal level to the BOER, <br /> 46 and are not held to the date of adjournment if the 30-day window reaches beyond the <br /> 47 September 1 deadline. Post-adjournment hearings are expected to continue through December. <br /> 48 <br /> 49 Nancy Freeman, Tax Administrator, gave the following PowerPoint presentation: <br /> 50 <br /> 51 Slide #1 <br />