Gates County board reduces land values in two mobile‑home appeals after owners cite damage and poor condition

The Gates County Board of Equalization and Review unanimously approved reductions to the land values on two appealed properties after hearing evidence about poor condition and water damage to mobile homes.

At a reconvened session May 21, 2025, the board reviewed appeals for properties identified in the record as 178 Sam Road and 182 (same road). Taylor Powell, tax administrator, said the board had been returned the authority to act after an earlier meeting and that packets on the appeals had been provided to members. The board heard testimony from the owner of 178 Sam Road, identified in the record as Ms. Williams, and recommendations from county appraisal staff and outside appraisers.

Ms. Williams told the board her assessed value had risen from about $87,487 to roughly $200,008.30 over eight years and said she had not made improvements to the property. She described repeated septic repairs she said cost about $13,000 and said she had been quoted $46,000 to encapsulate the crawlspace to address standing water. She also described rotted window interiors and an $11,000 window‑replacement estimate. "This is my speech to you guys," Williams said, describing the cost and condition issues and asking the board to reduce the assessed value because "there's no changes to this property."

County and outside appraisers presented condition adjustments and sales comparisons. An appraiser recommended reclassifying the land component to category 4 ("poor" condition), which the board discussed as entailing roughly 25% depreciation on the land value. Board members and appraisers reviewed sale and size details, including the home's dimensions stated in the hearing record as 27 by 76 feet.

A motion to adopt the appraisal recommendation — reclassify the land to poor (category 4) and apply a 25% depreciation to the land value — passed unanimously for the property at 178 Sam Road. The board recorded intermediate calculations in the hearing showing land value moving from about $27,800 to approximately $19,007 after the 25% reduction, which the board said brought the overall assessed value into roughly the $107,000–$117,000 range (figures as discussed on the record).

The board then considered the separate appeal for 182 Sam Road, described in the record as having similar issues and, for that property, an appraiser characterized the house as "unlivable". The board made a similar motion to apply a 25% depreciation to the land component for 182; that motion also passed unanimously.

Taylor Powell and staff noted these were the last appeals pending in the reevaluation process; with no further appeals, Powell suggested adjourning the Board of Equalization and Review until 2026. The board voted to adjourn.

Votes at a glance - Motion: Reclassify land to category 4 (poor) and apply 25% depreciation to land value for property listed as 178 Sam Road. Outcome: approved unanimously (all five commissioners voted yes). Notes: Land value shown in the record reduced from about $27,800 to about $19,007; total assessed value moved into a roughly $107,000–$117,000 range per discussion in the hearing. - Motion: Reclassify land to category 4 (poor) and apply 25% depreciation to land value for property listed as 182 (same road). Outcome: approved unanimously (all five commissioners voted yes). Notes: Appraiser described the dwelling as unlivable in the hearing record; no sale comparables were entered into the record for that parcel.

The board's decisions were procedural actions on appeals of the 2025 revaluation; the board's adjustments were limited to assessment classifications and depreciation percentages discussed in the hearing record. Staff and appraisers were present and identified in the hearing. The record contains estimates and contractor quotes presented by the owner; the board did not adopt or verify contractor invoices during the session and limited its action to assessment adjustments.