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Docusign Envelope ID:76E95FD4-D4F3-4FC2-A789-88A3F05FFCB8 <br /> Evidence submitted by the county representative: <br /> • The subject property is located in NBC 7530 at 621 Sugarberry Road and is improved with an <br /> 8,471 square foot single-family dwelling built in 2005. The subject sold in 2017 for <br /> $1,800,000,with additional improvements made following that sale. <br /> • The property was exposed to the open market in 2024 for approximately 2.5 months with an <br /> original list price of$2,250,000. The property remained listed at$2,250,000 into January of <br /> 2025 and ultimately sold in March of 2025.As this sale occurred after the January 1, 2025, <br /> assessment date, it was not considered for valuation purposes. <br /> • At the former BOER hearing, the Board ordered a value of$2,182,800. Subsequent to the <br /> hearing, the Board ordered a neighborhood review of NBC 7530,which resulted in a land <br /> value adjustment and a revised total assessment of$2,162,800. <br /> • County staff conducted a sales and equity analysis of recently sold properties within the <br /> subject's neighborhood that are similar in size, quality,and age. Based on this analysis,the <br /> subject property is assessed below the majority of comparable sales reviewed. Therefore, staff <br /> finds the current assessment to be supported by the market data and recommends no further <br /> change in value. <br /> • Analysis <br /> • Current Property Record Card <br /> • GIS Map <br /> • Photo of Subject <br /> Motion of the Board No Change in Assessed Value $2,162,800 <br /> Made the motion Richal Vanhook <br /> Seconded the motion Shannon Julian <br /> Voted For All BOER Members <br /> Voted Against <br /> Property Identification: <br /> Property Owner Patricia J. McPherson Appellant(if different) <br /> Property Address 1 285 Harper Road I Parcel ID or Abstract 19865622476 <br /> Statement of Appeal: Request reduction in value based on grade. <br /> Current Assessed Value $140,400 ounty Opinion $133,800 <br /> Time of Hearin 11:26 AM Appellant Opinion $90,000 <br /> County Representative Kelly Wells Board Decision $133,800 <br /> Evidence submitted by the appellant: <br /> • 1974 Twin Lakes double wide does not reflect a C-10 grade. <br /> Evidence submitted by the county representative: <br /> • The subject property is a 1,196 square foot doublewide manufactured home with 3 bedrooms <br /> and 2 baths,built in 1974 on a.26-acre lot in Northern Heights in Hillsborough. <br /> 15 <br />