Orange County NC Website
Browse       Search
<br /> <br /> <br /> <br />Evidence submitted by the appellant: <br />• The appellant asserts that the property should be assessed as a one-bedroom, one-bathroom <br />dwelling. While there are three rooms on the upper level, two lack closets and therefore should <br />not be classified as bedrooms. The appellant also notes that the two rooms located below grade <br />should not be counted as finished bedrooms for assessment purposes. Additionally, the <br />appellant references a 2016 appraisal, which they believe supports a reduction in the assessed <br />value. <br /> <br /> <br />Evidence submitted by the county representative: <br />• The subject property is located at 108 Amber Court in Carrboro. A site visit was conducted on <br />November 5, 2025. The dwelling is in average condition, with both the actual and effective <br />year built of 1987. The comparables provided by the appellant are not considered valid, as all <br />are multi-story dwellings without finished basements. The property is currently listed with two <br />bedrooms; however, it should be listed as having three. A sales analysis indicates that the <br />current assessment is supported by comparable sales in the area. The 2016 appraisal submitted <br />by the appellant reports 2,330 square feet of living area, which is within 5% of the County’s <br />recorded 2,322 square feet. Therefore, the only recommended change is to update the bedroom <br />count from two to three, which does not affect the assessed value. <br />• The County recommends no change to the current assessment. <br />• Photo of Subject <br />• Current Property Record Card <br />• Proposed Property Record Card <br />• Sales Analysis <br />• GIS Map <br /> <br /> <br />Motion of the Board Accept County's Proposed Value: $572,500 No Change in Value <br />Made the motion Richal Vanhook <br />Seconded the motion Saru Salvi <br />Voted For All BOER Members ... <br />Voted Against ... ... <br /> <br /> <br />Property Identification: <br /> <br />Property Owner Mark Emamian Appellant (if different) <br />Property Address Unimproved 1.58 acre lot <br />on Mimosa Drive <br />Parcel ID or Abstract 9891215932 <br /> <br />Statement of Appeal: Request a reduction in value based on the fact that this property is used as a <br />wastewater spray field for the adjoining parcel. <br /> <br />Current Assessed Value $92,800 County Opinion $92,800 <br />Time of Hearing 2:55PM Appellant Opinion $100 <br />County Representative Jimmy Milliken Board Decision $92,800 <br /> <br />Evidence submitted by the appellant: <br />Docusign Envelope ID: 9059FA55-A276-4268-BB65-E0BF0D9AD45E