2025_10_30 BOER Minutes - Laserfiche WebLink

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Docusign Envelope ID:5E70BEDB-1C5C-4D06-AFFC-C88435F8F715 • On July 16,2025,Mr. Roger Tate notified me that he would be assisting Mr. Ronald Hughes with the property going forward and that Mr. Cody Johnson could meet the necessary income requirements beginning in the 2025 tax year. • I informed Mr. Hughes of my conversations with Mr. Roberts and Mr. Tate and explained that if he was unable to provide documentation or a signed income statement from the current farmer, the property would have to be removed from the PUV program. I also explained that reinstatement could be requested as early as January 2028. • On July 18,2025, due to the absence of supporting income documentation,the property was removed from the PUV program, and a letter was mailed explaining the reason for removal. • Subsequently, on August 26, 2025,Mr. Ronald Hughes provided an income statement from Mr. Stephen Rogers, documenting hay income from the property for the previous three years. With this information,I assisted Mr. Hughes in completing an updated AV-5 PUV application and explained the appeal process to present his case before the Board of Equalization and Review. • A site visit was conducted on August 27,2025,to verify the property's current use and review the appeal application. Based on the new income documentation and site verification,the property now meets the minimum income requirements for continued agricultural classification under the PUV program. Therefore, the continued-use application would otherwise be recommended for approval. The County recommends reinstating the Present Use Value Enrollment for 2025 tax year going forward. • Per G.S. 105-277.4(b1), (b1)Notice and Appeal. If the assessor determines that the property loses its eligibility for present use value classification for a reason other than failure to file a timely application required due to transfer of the land,the assessor shall provide written notice of the decision as required by G.S. 105-296(i). The notice shall include the property's tax identification number,the specific reason for the disqualification, and the date of the decision. Decisions of the assessor regarding the qualification or appraisal of property under this section may be appealed to the county board of equalization and review or,if that board is not in session,to the board of county commissioners.An appeal must be made within 60 days after date of the written notice of the decision of the assessor. If an owner submits additional information to the assessor pursuant to G.S. 105-2960),the appeal must be made within 60 days after the assessor's decision based on the additional information. • Appeal Statement • AV-5 Application • Attending Farmer's Income Statement • GIS Map • Pictures • July 10, 2025,Letter for requested updated application. • July 18, 2025,Removal Letter and Bills • 2003 AV-5 Application on file Motion of the Board Other: Accept late application Made the motion Saru Salvi Seconded the motion Richal Vanhook Voted For All BOER Members Voted Against ... Property Identification: Request reduction in value based on comparable properties. Property Owner Katherine Tumlinson A ellant if different