2023-06-06 BOER MINUTES - Laserfiche WebLink

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DocuSign Envelope ID: DE727091-9374-4360-9961-D2D299392B8E Statement of Appeal: Requesting to have untimely Present Use Value application accepted and to reinstate Present Use Value status after being removed from the program for failure to comply with submitting an updated application for Present Use Value. Current Assessed Value N/A County Opinion Statutory removal of Present Use Value Time of Hearing 1:05 PM Appellant Opinion Accept untimely application for Present Use Value and reinstate Present Use Value County Representative Dana Hall Board Decision Accept untimely application for Present Use Value and reinstate Present Use Value Evidence submitted by the appellant: • Letter from appellant stating the desire to appeal the decision of removal from the Present Use Value program. • 2023 AV-5 Application for Agriculture,Horticulture, and Forestry Present Use Value Assessment. Evidence submitted by the county representative: • Orange County Board of Equalization and Review summary stating that the subject project is located at 6608 Guess Road,Rougemont. The nature of the appeal is the untimely filing of a Present Use Value application submitted on May 30,2023. On August 15,2022,the ownership of all parcels owned by Earnestine Hicks was updated to the Earnestine Hicks Heirs due to the death of the taxpayer. As a result of the change of ownership,an updated application request was mailed to the owner's mailing address on file as of August 22,2022 with a deadline of October 22,2022 to return the application. Several representatives of the properties,then owned by Earnestine Hicks Heirs,reached out to inquire about the needed information for the application process. On January 3,2023,the appraiser removed the parcels from the Present Use Value program as the previously requested application had not been returned.After the removal of the property from the program, a will was presented to the Clerk of Court on February 7,2023 to establish all properties in the name of the Earnestine Hicks Revocable Trust with Tyrone Hicks named as trustee. On March 3, 2023, a representative of the family submitted in writing an appeal of the January 3, 2023 removal of the properties from the Present Use Value program and a completed application with supporting documents was received on May 30,2023. Per G.S. 105-277.4(al),an applicant may submit an untimely application upon showing of good cause by the appellant for failure to make a timely application,which may be approved by the Board of Equalization&Review. A review of the untimely application indicates that the property would otherwise qualify for the Present Use Value program for agriculture and forestry. Upon approval of an untimely application by the Board of Equalization and Review, all unpaid deferred tax bills would be reversed. • Letter from the appellant stating the desire to appeal the decision of removal from the Present Use Value program.