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Orange County board upholds most commercial assessments, approves selected residential reductions
Summary
At its Jan. 21, 2026 meeting the Orange County Board of Equalization and Review accepted county appraisals for most commercial parcels but approved corrections or reductions for several residential appeals, including square-footage and condition changes that reduced assessments for individual homeowners.
The Orange County Board of Equalization and Review met Jan. 21, 2026, and accepted the county's appraisal recommendations for the majority of commercial and multi-parcel appeals while approving targeted reductions and corrections for several residential properties.
County representative Roger Gunn presented the appraisal analyses for multiple commercial parcels, including large warehouses and industrial properties in Mebane and elsewhere in Orange County. For major commercial cases — among them MRE Propco LP (a 1.2 million-square-foot warehouse assessed at $113,958,600) and several Buckhorn Industrial parcels — the county's commercial appraiser analyses and comparable-sales income approaches led the board to vote to maintain the existing assessed values. Those motions were typically made by Richal Vanhook or Shannon Julian and seconded by the other member; the three voting board members recorded in the minutes (Barbara Levine, Richal Vanhook and Shannon Julian) voted to accept the County's recommendations on these items.
The board also approved several value changes or corrections for individual residential appeals after staff review and supporting materials:
- Henry Louis Jicha III: County appraiser Dana Hall and a consultant recommended revising the effective year built to reflect the home's actual construction year, and the board set the assessed value at $793,900 after applying a topography adjustment (motion by Barbara Levine; second Richal Vanhook).
- Michael P. Yoquelet: The board accepted a square-footage correction that lowered the assessment to $633,000 (motion by Richal Vanhook; second Shannon Julian). The appellant argued the county's recorded square footage overstated the home's size; county staff reviewed measurement materials and adjusted the assessment accordingly.
- Grace Beeler: An appraisal submitted by the appellant and county review documenting significant deferred maintenance led staff to recommend condition, effective-year and depreciation changes. The board set the revised assessment at $208,900 (motion by Barbara Levine; second Richal Vanhook).
- Terry Darlene McPherson Et Al: County staff reported a manufactured home on the parcel was deemed uninhabitable; staff recommended and the board applied heavy depreciation to that component card, resulting in an overall assessment of $345,000 (motion by Richal Vanhook; second Shannon Julian).
- Thomas L. Merritt: The board rescinded a prior 12/15/2025 decision and re-heard the appeal, adjusting the effective year built, condition and depreciation to set a new assessed value of $347,700 (motion by Shannon Julian; second Richal Vanhook).
Other residential appeals with evidence from appraisals, field reviews or consultant reports led the board to accept county-recommended adjustments in the afternoon session (for example, Andre R. Caldwell Et Al and Clarence Farrar). The meeting also included routine consent-agenda items and administrative parcel corrections.
Procedural matters: the board denied an untimely appeal filed Jan. 14, 2026, for a 2025 assessment (Netherlan T. Davis Et Al), citing the July 31, 2025 filing deadline and published notice consistent with GS 105-322. The minutes record the meeting's morning session from 9:02 a.m. to 11:57 a.m. and an afternoon session from 1:05 p.m. to 3:33 p.m.
Motions were recorded throughout the day. County staff who presented or appeared in the minutes included Real Property Appraisal Manager Roger Gunn, Deputy Tax Assessor Chad Phillips, Appraisers Dana Hall and Cyle Anderson, Chief Appraiser Kelly Wells, and temporary/recording staff including Rob Teachout. Board members recorded as voting in favor of motions on the minutes were Chair Barbara Levine, Regular Member Richal Vanhook and Alternate Member Shannon Julian.
What happens next: the minutes and attached consent agenda document the specific parcel adjustments and supporting materials; any further appeals or documentation would follow Orange County's formal appeal process and applicable statutes. The minutes were signed by Chair Barbara Levine and recording secretary Rob Teachout.
