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15 <br /> A motion was made by Commissioner Bedford, seconded by Commissioner McKee, to <br /> amend the Board of Commissioners' meeting calendar for 2021 and conduct all meetings <br /> scheduled for September and October 2021 virtually. <br /> Roll call ensued <br /> VOTE: UNANIMOUS <br /> Commissioner Fowler agreed with Commissioner Hamilton that there should be a <br /> process and rules and said everyone should be wearing masks for the meetings. She said in <br /> June and July everyone thought the Board was good to go back in person, but the delta variant <br /> has changed that. She said she supports continuing some virtual aspect for the public going <br /> forward, as it creates more access for some people. <br /> Commissioner Greene suggested the Board start with a work session in person to start <br /> the process and see how to set the room up, since public comments are not accepted at work <br /> sessions. <br /> 7. Reports <br /> a. Update on 2021 Appeals Process <br /> The Board received a report on the progress of the 2021 Appeals Process. <br /> BACKGROUND: <br /> 2021 is a Revaluation year, and in March 2021, the Notices of Revaluation were mailed to <br /> property owners. Property owners have the right to appeal their value each year, and it is <br /> especially important in a revaluation year when values are adjusted to current fair market value <br /> per NC General Statute 105-286 to equalize and redistribute the County's tax base. <br /> Soon after the Notices were mailed, community leaders in the area brought inconsistencies in <br /> the valuation of properties within neighborhoods, including Chapel Hill's Northside <br /> Neighborhood Conservation District and other conservation districts in the Chapel Hill area, to <br /> the attention of the Tax Assessor and the Board. <br /> Community leaders also expressed concerns that the established appeal period did not allow <br /> enough time for property owners to appeal, citing the need to provide assistance for property <br /> owners not familiar with the process and the constraints of the current pandemic. By resolution <br /> approved on June 15, 2021, the Board of Commissioners directed the Tax Assessor to extend <br /> the Board of Equalization and Review's adjournment date from June 30 to September 1, 2021. <br /> This action extended the formal appeals period until September 1, 2021. <br /> Many of the properties located in the Northside Neighborhood Conservation District submitted <br /> value appeals. After reviewing these properties, and considering information provided by <br /> leaders of the Jackson Community Center about the neighborhood conservation districts, the <br /> Tax Assessor approached the Board of Equalization and Review (BOER) to exercise its power <br /> and duties as noted in NC General Statute 105-322(g)(1)(b,c,d) and request the Tax Office <br /> review the remaining properties in the Northside neighborhoods that were not appealed, and <br /> make any necessary corrections to these properties and their values to be consistent with the <br /> actions taken on properties within the Northside neighborhoods that were appealed. The BOER <br /> requested the additional review at its July 28, 2021 meeting. <br />