2025_10_23 BOER Minutes - Laserfiche WebLink

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Docusign Envelope ID: 11D3D156-724F-4E90-9FB3-D8A787A93FBD • Based on the physical attributes of the property, The County recommends increasing the -20% land adjustment to-40%for access,topography,road easement and powerline easement resulting in a reduction in value from$212,000 to$159,000. • GIS Map • Current property record card • Proposed property record card County Recommendation: • Increasing the-20%land adjustment to -40%for access, topography, road easement and owerline easement resulting in a reduction in value from$212,000 to$159,000. Motion of the Board Accept Count 's Proposed Value: 1 $159,000 Made the motion Shannon Julian Seconded the motion Tony Blake Voted For All BOER Members Voted Against Property Identification: Property Owner Paul N. Palombo Appellant(if different) Property Addr�TL 1.47 acres on Pond View Parcel ID or Abstract 9845366778 ne Statement of Appeal: Request reduction in value based on percentage of increase. Current Assessed Value $221,800 ounty Opinion $148,000 Time of Hearin 1:59 PM Appellant Opinion $97,370 County Representative Kelly Wells Board Decision $148,000 Evidence submitted by the appellant: • The 30%median increase based on the NC Association of County Commissioners from 2019- 2024. • The property tax value increase is inflated based on past increases. Evidence submitted by the county representative: • The subject parcel is 11.47 acres of land with a small shed on Lebanon Road in Efland. • North Carolina General Statutes put the burden of proof on the property owner to show that a tax assessment is inaccurate. A change in assessment will be considered only if the owner can demonstrate that the assessed value is more or less than market value as of January 1,2025, or that it is inconsistent with assessments of similar properties. Assessments cannot be appealed based on the percentage of increase/decrease in value OR the taxpayer's ability to pay the tax.