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04-29-2025 Meeting Minutes ERPERSON COUNTY BOARD OF EQUALIZATION & REVIEW April 29, 2025 MEMBERS STAFF PRESENT Margaret Bradsher, Chair Russell Jones, Tax Administrator Larry King Mike Kennedy, Real Property Appraisal Manager David Newell Lynn Brandon, Real Property Appraiser Jay Poindexter Robin Hensler, Personal Property Appraiser Kyle Puryear, Commissioner Michelle Poole, Land Records Specialist Frank Stoltmann, Alternate Emmett Curl, Pearson Appraisal Service Sherry Wilborn, Alternate The Person County Board of Equalization and Review met on Tuesday April 29, 2025 at 9:00am in the Person County Tax Office, 13 Abbitt St, in the conference room. Chairman Bradsher called the meeting to order. The meeting began with the invocation and the Pledge of Allegiance. Mr. Newell made a motion to approve the minutes from the April 8, 2025 meeting, Mr. Puryear seconded the motion and the motion carried with a 5-0 vote. Mr. Puryear inquired if there were any concerns about potential conflicts of interest regarding his spouse being a fee appraiser and working in Person County. Mr. Newell recommended Mr. Puryear recuse himself from any appeal in which Ms. Puryear or her firm had conducted a recent fee appraisal. Mr. Newell made a motion to recuse Mr. Puryear on all future appeals that had also been represented by Ms. Puryear’s firm, Ms. Bradsher seconded the motion, and the motion carried with a 5-0 vote. Mr. Newell made the motion to approve the Consent Agenda (listed below). Ms. Bradsher seconded the motion, and the motion carried with a 5-0 vote. The following taxpayers appeared before the board: Taxpayer: BROOKS, CHRIS Map #: A22 127 Mr. Chris Brooks was not able to attend and therefore was represented by staff (Russell Jones). Mr. Jones explained that this parcel is a rear tract that was accessible by easement. Taxpayer’s evidence stated the value should be no more than $50,000. Taxpayer’s evidence also stated that his opinion was based on adjacent properties were about the same size not sold or even offered higher than $50,000 as noted in his documents. Discussion: Mr. Jones explained that low offers received in the mail could be misleading and did not represent true market value. Mr. Poindexter added that lots sell really well in the southern portion of Person County. Decision: Mr. Newell made a motion to uphold the tax assessment of $78,143, Mr. Poindexter seconded the motion, and the motion carried with a 5-0 vote Taxpayer: PENDERGRAPH, DOUGLAS Map #: A98 122 Mr. Pendergraph had a 11.38 acre vacant tract. The land had been valued at $11,328 for 2021. Mr. Pendergraph stated that there was a water issue from surrounding parcels. Nowhere to build a house. Neighborhood undesirable as lots have junk cars and trash in front yard. Ditches get wider with each rain. Requested tax assessment of $20,000. Discussion: The tax assessment did not include a building site due to a no perk letter on file. The land was fairly assessed as wooded. Verified land grade consistent and not in flood zone. An adjustment of 10% had been applied for creek. Decision: Mr. Poindexter made a motion for a 15% adjustment instead of a 10% adjustment, making the tax assessment $47,590 (was $55,986), Mr. Newell seconded the motion, and the motion carried with 5-0 vote. Taxpayer: BOURQUE PROPERTIES Map #: 60 19 Mr. Bourque stated that he purchased the properties in July of 2024. Property needed lots of maintenance. The rent charged barely pays the insurance. Not making profit. Discussion: Mr. Jones verified that Mr. Bourque purchased 5 properties on same deed for $310,000. There were 3 Deeds of Trust recorded, and all 5 properties were owner financed, making this sale a disqualified sale, and not a market transaction. Comparables were submitted that supported the current tax assessment. The Shady Hill property was a nice house that needed some repairs. Mr. Poindexter asked the amount of rent he collected. Mr. Bourque responds $1000/month. Mr. Poindexter explained that the amount of rent he charged was in line with the 1% rule using the Income Approach. Mr. Poindexter also stated that it would easily sell at current tax assessment. Decision: Mr. King made a motion to uphold the tax assessment at $129,472, Mr. Newell seconded the motion, and the motion carried with a 5-0 vote. Taxpayer: BOURQUE PROPERTIES Map #: 27 9 & 27 10 Mr. Bourque purchased this house and extra lot together. A new unit (gas pack) was installed. The roof leaked and needed repairs. The trees in the front yard are leaning towards the road with power lines going through them. The amount of money had to put in this property outweighed the purchase price. He can’t break even. Discussion: Same as above, Mr. Jones verified that Mr. Bourque purchased 5 properties on same deed for $310,000. There were 3 Deeds of Trust recorded, and all 5 properties were owner financed, making this sale a disqualified sale, and not a market transaction. Comparables were submitted that supported the current tax assessment. No permit for the gas pack(HVAC replacement). Mr. Poindexter questioned the grade on the house and if it needed to be changed. Mr. Newell suggested 60% decrease in value. Mr. Jones suggested an adjustment to the effective age from 1940 to 1955. This change would yield a 57% decrease resulting in a value of $126,012. The vacant lot was not discussed. Decision: Mr. Newell made the motion to change the effective age from 1940 to 1955, making the tax assessment $126,012 (was $151,268), Mr. Poindexter seconded the motion, and the motion carried with a 5-0 vote. Mr. Puryear left the meeting at 10:00. Mr. Stoltmann, Alternate served as replacement. Taxpayer: BOURQUE PROPERTIES Map # 52 22 & 52 23 Mr. Bourque stated he purchased these properties as a long-term investment. This would be his retirement plan. He was a self-employed contractor. Stated he had to continue to raise the rent to break even. Discussion: Same as above, Mr. Jones verified that Mr. Bourque purchased 5 properties on same deed for $310,000. There were 3 Deeds of Trust recorded, and all 5 properties were owner financed, making this sale a disqualified sale, and not a market transaction. Comparables were submitted that supported the current tax assessment. Decision: Mr. Poindexter made the motion to uphold the tax assessment at $128,579 ($4,923 for vacant lot + $115,656 for house/lot). Mr. Newell seconded the motion, the motion carried with a 5-0 vote. Taxpayer: GOODS, RICHARD Map #: A69 287 Mr. Goods provided pictures to support his request. He stated many problems with the house. The floor squeaks, the ceiling are cracked, and cabinets are peeling. Run off water comes from the top of the hill and gathers around the septic system in the back yard. The force of the water had created a hole in the yard. A French drain is needed at a cost of $8,000. The parcel is oddly shaped. The gutters are falling down and dropping water. During a past storm, water entered the crawlspace. He did not agree with the placement of the house, well, or septic tank. Discussion: Mr. Jones explained it was difficult to find comparables, as this was a very large doublewide. It had 2,496 heated square feet. The exterior was a grade C+10. It looks great from the outside, but adjustment should be considered on the grade to account for inferior finishes. 3 comparable sales of smaller doublewides were reviewed. Mr. Poindexter stated the health department was not able to locate a repair area for the septic system. Mr. Jones suggested changing the Grade to C-10, value then $276,805. Decision: Mr. Poindexter motioned to change the Grade to C-10, making the tax assessment $276,805 (was $328,644), Mr. Newell seconded the motion, and the motion carried with a 5-0 vote. Taxpayer: GOODS, RICHARD FOR TALLEY, ELIZABETH (DECEASED) Map #: 13 39 Mr. Goods explained that Elizabeth Talley is a deceased family member. The house was in probate. The family members are at odds and had not agreed on how to handle property. The value had now doubled and now tripled. Discussion: Mr. Poindexter asked if the house was occupied. Mr. Goods stated it has been vacant since 2021. Mr. Jones stated that this was an older house, built in 1983, with 1,056 heated sq ft. Comparables from the tax office were presented and reviewed. Decision: Mr. Newell made the motion to uphold the tax assessment at $130,867, Larry King seconded the motion, the motion carried with a 5-0 vote. Taxpayer: LLOYD FAMILY PROPERTIES Map #: A23 82 Mr. Clint Lloyd (son) passed out copies of his packet to all board members. He stated that they we not complaining and appreciated the opportunity to speak. According to the tax cards, the EYB for the house was 1995, and the dock was built in 2018. He told a brief history of the house. The original owners, Mack & Jo Overton, built the house and dock in 1991. A very unique house but very outdated. The 90’s perk of whole house speakers, X-10 outlets and irrigation system no longer function. The countertops were Formica. There was carpet instead of modern tile. The kitchen and living room floors were brick. Very creative but also very dark, casting a dark look. House purchased for $675,000 in 2018, but felt the value now would be 1.18 million. Discussion: Mr. Poindexter stated that he was very familiar with the house as it is not far from his own. He felt that 1.4 million was too high. In his opinion, the house was worth 1.2 million. Mr. Jones stated that a comparable for this house was very difficult due to construction style and age. House adjustment of Grade A+5, EYB 1991, and Boat House Grade B, AYB 1991, would make a tax assessment of $1,217,574. Decision: Mr. Poindexter made the motion to change the tax assessment to $1,217,574 (was $1,398,335), Mr. Stoltmann seconded the motion, and the motion was carried with 4-1 vote. Mr. King voted against the motion. With no further business before the board, Ms. Bradsher recessed the meeting at 11:14am. The next meeting is scheduled for May 13, 2025 at 9:00am.