Orange County board affirms most assessments, reduces several large commercial values and forgives one penalty

CHAPEL HILL, N.C. — The Orange County Board of Equalization and Review on Jan. 29 heard a full docket of property valuation appeals and accepted county-recommended values in every contested case, including several large reductions to commercial and multifamily assessments and a compromise of a business-personal-property penalty.

The board, chaired by Leon Meyers, met in two sessions and recorded unanimous votes (recorded as “Voted For All BOER Members”) on motions to accept county values. Many motions were made by Richal Vanhook and seconded by Shannon Julian.

Why it matters: assessed values determine local property-tax bills and the county’s tax base; changes to large commercial and multifamily appraisals can materially affect how taxes are distributed across property classes and affect owners contesting those bills.

Votes at a glance

- Penderosa LLC, 10-acre vacant parcel off McCauley Lane (PIN 9758784041): current assessed $296,100; county recommended $164,500 after enlarging negative adjustments for access, stream/buffer and floodplain; Board accepted $164,500 (motion Richal Vanhook; second Shannon Julian).

- Olanrewaju O. Alabi, 1200 McCauley Lane (PIN 9758897928): current assessed $173,100; county recommended $132,500 after locating encroachment and applying additional land adjustment; Board accepted $132,500 (motion Richal Vanhook; second Shannon Julian).

- Fares Khalidi, 3618 Alex Drive (PIN 9885957380): current assessed $703,800; county recommended no change after reviewing comparables; Board accepted $703,800 (motion Shannon Julian; second Richal Vanhook).

- Rey Khan LLC dba Lucha Tigre (business personal property, PIN 3218585): appellant requested compromise of listing penalty ($1,267.94) citing lack of notice; county described an audit and unpaid billing from 2020–25; Board granted a compromise of $1,267.94 (motion Shannon Julian; second Richal Vanhook). In a written statement attached to the appeal, Khoa Dinh of Rey Khan LLC wrote, “We were unaware of the filing and payment obligation. There was no intent to avoid compliance.”

- Dennis Walters (two parcels; PINs 9868629941 and 9868729960): Walters appealed removal from the Present Use Value (PUV) program; county staff said sale activity and missing agricultural documentation led to removal and, after receiving a forestry management plan, recommended reinstatement for forestry only; Board reinstated PUV for forestry only for the parcels (motion Richal Vanhook; second Shannon Julian).

- Glen Lennox office building, 101 Glen Lennox Drive (PIN 9798274368): county applied an income approach with a LEED-certification adjustment and recommended $22,934,000; Board accepted the county-recommended value (motion Shannon Julian; second Richal Vanhook).

- Beach Cates Creek LLC, two parcels (PINs 9873143954 and 9873156626): county lowered land market adjustments and recommended revised values of $6,176,300 and $2,800,800 respectively; Board accepted both recommendations (motions Richal Vanhook and Shannon Julian; unanimous).

- RRPV 900 Willow Chapel Hill LP, 900 Willow Apartments (PIN 9799134091): county used a stabilized income approach and an economic modifier to lower the assessed value from $103,284,800 to $72,299,500; Board accepted the county recommendation (motion Richal Vanhook; second Shannon Julian).

- Dobbins Hill / WRH Dobbins Hill I/II and related multifamily/LIHTC properties (multiple PINs): county applied Section 42 guidance for low-income housing tax credit properties, allocated project values proportionally across PINs, and proposed revised values (examples: $1,558,300; $939,200; $4,943,600); Board accepted the county recommendations (motions Richal Vanhook or Shannon Julian; seconds as recorded).

- Multiple single-family and small residential appeals (various PINs): County appraisers recommended no change in many residential cases after drive-by inspections and application of the county Schedule of Values; Board accepted county recommendations (motions by Richal Vanhook or Shannon Julian; unanimous votes recorded).

Appellants’ statements and county responses

- For the Penderosa parcel the appellant wrote that the property “has no real value and honestly, we (me and my 2 brothers) would give the property away or donate it if we knew where,” arguing access and condition warrant a lower value; county staff cited an analysis that yielded the $164,500 figure after steeper access/floodplain adjustments.

- Rey Khan LLC (Lucha Tigre) supplied a written request for compromise saying the business “did not receive any prior paperwork, notices, or instructions” and pledged to comply going forward; county records show an audit by an outside contractor and subsequent billing for 2020–2025 with portions paid and an outstanding balance; the board approved the requested compromise amount.

Process and next steps

All motions recorded in the minutes indicate the board voted to accept county-recommended values or specific compromises; individual roll-call vote details beyond “All BOER Members” in the minutes were not provided. The minutes were signed by Chair Leon Meyers and Recording Secretary Rob Teachout and bear electronic signature envelope identifiers.

The decisions finalize the BOER’s determinations for these PINs for the 2025 revaluation date; property owners retain any statutorily available appeal rights beyond this BOER action under state law.

Records and evidence cited

County staff relied on property record cards, proposed record cards, GIS maps, sales and income analyses, LEED certification studies (for the Glen Lennox office), audit discovery documentation (for business personal property), and forestry management plans (for PUV appeals). The Jan. 29 minutes record the board’s motions, movers, seconds and a notation that “Voted For All BOER Members.”

The meeting adjourned after the afternoon session; the minutes were dated and electronically signed on Feb. 3, 2026.