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05-27-2025 Meeting Minutes ERPage 1 of 4 PERSON COUNTY BOARD OF EQUALIZATION & REVIEW May 27, 2025 MEMBERS OTHERS PRESENT Margaret Bradsher, Chair Russell Jones, Tax Administrator David Newell Mike Kennedy, Real Property Appraisal Manager Larry King Lynn Brandon, Real Property Appraiser Jay Poindexter Emmett Curl, Pearson Appraisal Service Michelle Poole, Pers Property Appraisal Supervisor The Board of Equalization and Review for the County of Person, North Carolina, met on Tuesday May 27, 2025 at 9:00am in the Person County Tax Office Building in the conference room. Chairman Bradsher called the meeting to order at 9:00 am. The meeting began with the Pledge of Allegiance. The minutes from the May 20, 2025 meeting were reviewed. Mr. Newell made a motion to approve the minutes, Mr. King seconded the motion, and the motion carried with a 4-0 vote. No items were on the consent agenda for review. No additional late filed appeals were received. The following appeals were heard by the board: Taxpayer: GILL, MARK & JENNIFER 9:11 AM Map #: A79 143 Mr. Gill began by stating that his property was valued too high 4 years ago. He said he told Mr. Poindexter then to put a sign in the yard. Stated his home was on a dirt road that was not maintained by the state. He then asked the question of the amount of median income in Person County. According to Census.gov, the median salary was approximately $65,000. In order to own a $350,000 house with no HOA dues, one would need a salary of $90,000 according to Bankrate.com. Stated the tax office were driving up values to “stick it to” Duke Energy. The house had 1,800 HSF. The upstairs was storage only and incomplete. Discussion: Appeals are not based on median income. The upstairs was being renovated during the 2013 reappraisal with sheetrock and hardwood floors. A condition adjustment of 80% good (20% off for unfinished upstairs section) would reduce tax assessment to $346,417. A condition adjustment of 75% good (25% off for unfinished upstairs section) would reduce tax assessment to $343,049. Decision: Mr. Poindexter made a motion to accept the 75% good adjustment for upstairs area making the tax assessment $343,049. Mr. Newell seconded the motion, and the motion carried with a 4-0 vote. Page 2 of 4 Taxpayer: GILL, MARK ANTHONY 9:27 AM Map # A84 2 Mr. Gill stated this was his childhood home. The house had no HVAC, bad plumbing, a leaky roof, original windows (1951), bad electrical wiring and rotten floors. All sheds have fallen to the ground. Discussion: The house was built in 1951, and then renovated in 1963. The house had been vacant for 13 months. An adjustment of the effective age of 1958 would make the tax assessment $124,804. An adjustment of the effective year of 1958 and fair condition would make the tax assessment $97,405. Decision: Mr. Newell made a motion to lower the tax assessment to $97,405 (effective year of 1958 and fair condition), Mr. Poindexter seconded the motion, and the motion carried with a 4-0 vote. Taxpayer: WILKERSON, ROBERT & SUSAN 9:37 AM Map #: A19 24 Mr. Wilkerson passed around a list of needed repairs. The brick house was the subject and was inhabitable. No septic, well was no good, lead paint, damp basement and mold on the staircase. Roof replaced 17 years ago. Hand dug well on the porch. The land base rate of his property was $8,168 but neighbor’s value is $6,930. Discussion: Land in PUV. Land had 12-E grade. Neighborhood analysis shows land at this intersection was valued. The property had 3 building sites ($24,000 each). House located at 3226 Hesters Store Rd was in fair condition. Decision: Mr. Poindexter made a motion to apply an effective age of 1937 and fair condition to the house located at 3226 Hesters Store Rd making the tax assessment for this structure $58,715 and a total tax assessment for the entire parcel $1,925,426, Mr. Newell seconded the motion, and the motion carried with a 4-0 vote. Taxpayer: STATE EMPLOYEES CREDIT UNION 9:03 AM Map #: 30 81 Staff, Emmitt Curl, presented this appeal. Typically, you take a set of sales - Pick the lowest. $230/SF. Reappraisal valued this property at $2,357,939. SECU requested $1,200,000. Discussion: Tax assessment of land appeared to be lower than market based on corner location. Prime corner commercial lot. Decision: Mr. Newell made a motion to lower the tax assessment to $2,000,000(CAMA final tax assessment of $1,999,896), Mr. Poindexter seconded the motion, and the motion carried with a 4-0 vote. Taxpayer: 501 TRUCKING SERVICES INC 10:06 AM Map #: A68 88 Ms. Forehand presented handouts. She stated the house had no insulation in windows, no HVAC, no kitchen counters, no cabinets, no drawers, 2 window units, shower only, no tub. The house sits on 10 acres with no fence. Compared to house at 803 N. Main St. Deducted $8,000.00 for no HVAC. Deducted $8,000.00 for no kitchen countertops, cabinets or drawers. Deducted $5,000.00 for uninsulated windows. Total reduction = $21,000.00. Discussion: Reviewed rent for property as well as condition. Decision: Mr. Newell made a motion to uphold the tax assessment of $124,527, Mr. King seconded the motion, and the motion carried with a 4-0 vote. Page 3 of 4 Taxpayer: 501 TRUCKING SERVICES INC 10:19 AM Map #: A16 204 Ms. Forehand presented more handouts. Stated it was located in a very bad curve. No well. No fencing. Too many trees. Not suitable for children nor animals. Steep slope in the woods. Her best offer has been $18,000.00 (by mail) Discussion: Very developmental property. Land consistent with area (12A) Decision: Mr. Newell made a motion to uphold the value of $86,243, Mr. Poindexter seconded the motion, and the motion carried with a 4-0 vote. Taxpayer: 501 TRUCKING SERVICES INC 10:30 AM Map #: A17 110 Ms. Forehand stated the house was very close to the road and in a deadly curve. Needs new roof. Ceiling leaks. Doors stick. No HVAC – window units only. Original doors and windows. Cabinets would not close. Wooded porch – damaged by rain. Discussion: House built in 1921. In fair condition. House had 2,100 HSF. Decision: Mr. Newell made a motion to adjust effective year built to 1950 making the tax assessment $110,264, Mr. Poindexter seconded the motion, and the motion carried with a 4-0 vote. Taxpayer: 501 TRUCKING SERVICES INC 10:41 AM Map #: A17 38 Ms. Forehand stated the home was built in 1932. Only 992 HSF. No HVAC. The fireplace was unusable. The carport was no good. Original windows. No upstairs. Only 0.98 acre. Approximately $40,000 reduction in value for condition. Discussion: Review rental information. House was 1,300 HSF. Adjustment already made for carport. Decision: Mr. Newell made a motion to change the effective year built to 1956 making the tax assessment $93,168, Mr. Poindexter seconded the motion, and motion carried with a 4-0 vote. Taxpayer: 501 TRUCKING SERVICES INC 10:50 AM Map #: A17 111 Ms. Forehand stated this property was located in a bad curve. No improvements. Steep slope. Only 0.14 acre. Discussion: Value was fair. Decision: Mr. Newell made a motion to uphold the tax assessment of $2,002, Mr. King seconded the motion, and the motion carried with a 4-0 vote. Taxpayer: DAVIS, MICHAEL R SR. 10:58 AM Map #: A50 73 Mr. Davis stated the SWMH was 63 years old. Value increased 350% in 4 years. SWMH go down in value, not up. “If it burns down, I’m out of business” Discussion: Percentage of increase of value is not a valid reason to appeal. Reviewed rental information. Land grade consistent with comps. Decision: Mr. Newell made a motion to uphold the tax assessment of $87,437. Mr. King seconded the motion, and the motion carried with a 4-0 vote. Page 4 of 4 Taxpayer: DAVIS, MICHAEL R SR. 11:17 AM Map #: A50 7 Mr. Davis stated the house was 86 years old. Increased in value by 108.64%. “Common sense” “Stacked Deck” Discussion: Great commercial location. Rental information reviewed. Decision: Mr. Newell made a motion to change the effective year to 1960 making the tax assessment $184,265, Mr. Poindexter seconded the motion, and the motion carried with a 4-0 vote. Taxpayer: DAVIS, MICHAEL R SR. 11:26 AM Map #: A50 8 Mr. Davis stated the house is 86 years old. Increased in value by 108.64%. “Common sense” “Stacked Deck” Basically same argument. Discussion: Great commercial location. Rental information reviewed. Decision: Mr. Newell made a motion to change the effective age to 1960 making the tax assessment $181,272, Mr. King seconded the motion, and the motion carried with a 4-0 vote. DAVIS, MICHAEL R SR. 11:30 AM Map #: 103 65 Mr. Davis stated the land was not suitable to build on due to odd shape. No easement, but adjoins his lot behind his garden. Dimensions are 700 FT long and 100 FT wide. Purchased in 1996 for $2,000. Next parcel to east was a gravesite of 50 British soldiers. Discussion: Soil layer indicated the parcel would perk. Consistent with neighborhood. Adjustment of 20% was applied due to rear location. Decision: Mr. Newell made a motion increase rear adjustment to 40% off making the tax assessment $17,534, Mr. Poindexter seconded the motion and the motion carried with a 4-0 vote. At 11:40 pm, Mr. Newell made a motion to recess. The next meeting is scheduled for June3, 2025 at 9am.