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04-23-2024 Meeting Minutes ERPage 1 of 2 PERSON COUNTY BOARD OF EQUALIZATION & REVIEW Meeting April 23, 2024 MEMBERS STAFF Margaret Bradsher Russell Jones, Tax Administrator David Newell Robin Hensler, Personal Property Appraiser Jay Poindexter Mike Kennedy, Real Property Appraisal Manager Kyle Puryear Lynn Brandon, Real Property Appraiser The Person County Board of Equalization and Review met on Tuesday, April 23, 2024 at 9:00am in the Person County Tax Office conference room located at 13 Abbitt St, Roxboro, NC. Chairman Bradsher called the meeting to order. The meeting began with the Pledge of Allegiance. Mr. Newell made a motion to approve the minutes form the April 16, 2024 meeting. Mr. Poindexter seconded the motion, and the motion carried with a 3-0 vote. At 9:03 A.M.-Mr. Puryear joined the meeting. The following taxpayers appeared before the board: Taxpayer: MATTHEWS DAVID P & THERESA Record #: 16897 Map #: A16 118 Ms. Matthews stated their current tax value was $234,482 and they requested an adjustment to the tax value to $210,000 on their lake log home. She stated they have been over taxed due to the low water on their lot which is located on Hyco Lake along with the condition of the log home. They had informally appealed the value in 2021 and a temporary low water adjustment was made due to upcoming dredging. Once the dredging was completed, then the value would go back to the original amount(the dredging failed). The home, purchased in 2017, for $185,000 but found the home was in total disrepair. She stated a Home Inspection had been completed showing multiple issues. They did complete a kitchen renovation and painted and stained the piers-but stated they are still in poor condition. They have issues with some cracked logs indicating the type of logs used will continue to deteriorate. Ms. Matthews provided photos of the property showing the problem areas. Ms. Matthews provided comparable information of other properties in the area reflecting they were being overcharged for their property and requesting a lower tax value. Mr. Jones provided an overview from GIS showing this property along with other properties located in the area with similar water issues. Comparable sales were reviewed for 4 nearby lots that supported the tax value at $234,482. Mr. Jones advised the tax office had been to the property and measured the water level in January 2023 (1’4”) and when home was purchased it was 1’6”. Discussion: Mr. Newell suggested making changes to the land class from a 53 to a 52, Mr. Jones stated it would be more appropriate to make an adjustment on the land condition factor. Decision: Mr. Newell made a motion to change the land condition factor from .77 to .75 and an adjustment for home condition, which made the total tax assessment $218,764, Mr. Poindexter seconded the motion, and the motion carried with a 4-0 vote. Page 2 of 2 Taxpayer: GEORGE TABITHA KAYE Record #: 8666 Map #: A107 5 Ms. George stated her tax value should be lower reflecting issues she had with her home built in 2021. According to the taxpayer’s documents, the cost to construct the home was $135,000. After the home was completed, she reviewed her tax card and contacted the tax office requesting correction of the square footage and removal of deck. The tax office made the corrections as needed. Ms. George had an Engineering firm complete an assessment on her home, and the report indicated issues in the foundation (cracks on the slab foundation). She requested an adjustment House Grade due to these issues. Mr. Jones reviewed reports that indicated repairs to the foundation using epoxy. The home inspected during construction by Person County Inspections and passed building code standards. The tax office has the home at a “C” grade based on construction style and complexity. The tax office provided pictures of the home and overview using GIS. Discussion: Mr. Puryear discuss an adjustment to the House Grade to lower the value. Decision: Mr. Puryear made a motion to change the House Grade to “D” making the taxable value $139,372 for the home, Mr. Poindexter seconded the motion, and the motion carried with a 3-0 vote. Mr. Newell did not vote in favor of the motion. At 10:37 A.M. and with no other business before the board for 2024, Mr. Newell made a motion to adjourn the meeting, Mr. Poindexter seconded the motion, and the motion carried with a 4-0 vote.