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2025_12_10 BOER Minutes
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2025_12_10 BOER Minutes
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12/31/2025 2:28:25 PM
Creation date
12/31/2025 2:23:44 PM
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BOCC
Date
12/10/2025
Meeting Type
Regular Meeting
Document Type
Advisory Bd. Minutes
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Docusign Envelope ID:84157092-C2DE-402A-AE92-3A9DOF65AA54 <br /> - Reduce the Effective Year Built to the actual year built of 1957 (previously 1972) <br /> - Change Condition from Average to Fair <br /> - Apply an additional 25%for physical depreciation <br /> - Reduce Grade from C-10 to D+5 <br /> • The subject's land value was also reviewed as part of a BOER-ordered neighborhood analysis <br /> performed by Tanner Valuation Group. As a result of that review, lot valuations in this <br /> neighborhood were reduced from $250,000 to $225,000, and this adjustment has been applied <br /> to the subject parcel. <br /> • County staff additionally reviewed a sales analysis of the comparable properties submitted by <br /> the appellant. After applying the recommended changes,the subject's value per square foot is <br /> significantly below that of the comparables, appropriately reflecting the dwelling's current <br /> condition relative to the condition of nearby sales. <br /> • After completing the review, County staff recommends a revised assessed value of$291,900 <br /> for the subject property. <br /> • Photos of Subject <br /> • GIS Map <br /> • Sales Analysis <br /> • Current Property Record Card <br /> • Proposed Property Record Card <br /> • Analysis Report <br /> Motion of the Board Value Changed as Follows: $238,000 <br /> Made the motion Richal Vanhook <br /> Seconded the motion Leon Meyers <br /> Voted For All BOER Members <br /> Voted Against <br /> Property Identification: <br /> Property Owner William Gattis Trustee A ellant if different Andrew Simpson <br /> Property Address 106 Guthrie Avenue Parcel ID or Abstract 19788041807 <br /> Statement of Appeal: Request reduction in value based on position that valuation exceeds fair market <br /> value, environmental constraints, condition, and a comparable sale. <br /> Current Assessed Value $260,000 ounty Opinion $153,000 <br /> Time of Hearin 2:19PM Appellant Opinion $130,000 <br /> County Representative C le Anderson Board Decision $96,800 <br /> Evidence submitted by the appellant: <br /> • The appellant contends that the current assessed value substantially exceeds the fair market <br /> value of the property as of January 1,2025. They assert that the valuation does not adequately <br /> reflect the property's significant environmental constraints, considerable deferred maintenance, <br /> or a proper market analysis. <br /> • The appellant provided 303 Knolls Street as a comparable sale, along with three additional <br /> equity comparables—two located off Dogwood Street and one at 530 Coolidge Street. <br /> • Hudson Vaughn was called as a witness and presented evidence on behalf of the appellant. <br />
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