Orange County BOER upholds most assessments, forgives or reduces some business penalties

The Orange County Board of Equalization and Review on Feb. 4, 2026, heard a series of property-value appeals and requests to compromise discovery penalties, approving most assessor recommendations while granting select compromises and adjustments.

The Board, chaired by Leon Meyers, accepted county appraisals for multiple residential and vacant lots contested by appellant Rula Musa Freiji, including reductions to parcel assessments where county staff had applied land base adjustments after a BOER-ordered neighborhood review. County representative Kelly Wells told the Board the office reduced the land base from $100,000 to $80,000 per lot and applied additional percentage adjustments for irregular shapes and drainage easements; the Board voted to accept the county recommendations for those parcels.

Several business personal property appeals focused on discovery penalties arising from audits. Owner Greg Bohlen asked the Board to forgive penalties tied to underreported short-term rental furnishings, arguing the audit process took more than two years and was adjusted repeatedly. County auditor Christy Carden explained the audit timeline and the office’s use of a 5% standard for rental furnishings, and the Board denied Bohlen’s request.

Two related appeals from Union Grove Farm and Union Grove Farm Distillery seeking compromise of discovery penalties were also denied after county staff presented equipment valuations for 2023–2025. By contrast, the Board forgave a $190.02 listing-penalty total for Cedar Creek Farm after staff said the audit showed some unintentional omissions and the account’s earlier records reflected timely listing; the Board’s motion to forgive the listing penalties was approved unanimously.

Small-business taxpayer CrossFit Chapel Hill requested waiver or reduction of discovery penalties totaling $1,155.45 from a 2024 audit and outlined steps taken to improve compliance. "The penalties arose from lack of understanding rather than willful neglect," the gym said in its submitted statement. County staff confirmed the audit timeline and outstanding discovery bills, and the Board approved a 50% compromise of the listing penalty for each year assessed.

In other contested residential appeals, the Board rejected requests to lower large residential assessments where county staff said comparable-market data supported current values. In one instance, Zachary Reitman submitted documentation that the property sold for $2,000,000 in March 2025 and argued that sale represented market value; county staff noted the sale occurred after the Jan. 1, 2025 assessment date and therefore was not considered for that assessment year, and the Board made no change to the $2,162,800 assessment.

The Board also approved a motion applying additional physical depreciation to a property owned by Margaret Clark (reducing assessed value to $110,400) and accepted county-recommended condition and size adjustments on other manufactured-home and vacant-lot appeals.

Votes at a glance - 238 Torain St. (Rula Musa Freiji): Board accepted county value $258,100 (motion by Richal Vanhook; second Shannon Julian; approved). - 228 Torain St., 222 Torain St., 215 Faucette Mill Road, 401 Severin St., other Freiji parcels: county-recommended values accepted (motions as recorded; approved). - 409 N. Hasell St. (Anna C. Lewis Heirs): No change to $272,300 (motion recorded; approved). - Greg Bohlen (7203 Union Grove Church Rd.): Denied request to forgive penalties (motion recorded; approved). - Union Grove Farm / Union Grove Farm Distillery: Denied compromise requests (motions recorded; approved). - Cedar Creek Farm: Forgave listing penalties totaling $190.02 (motion recorded; approved). - CrossFit Chapel Hill: Compromised listing penalties at 50% (motion by Leon Meyers; approved). - 621 Sugarberry Rd. (Zachary Reitman): No change to $2,162,800 (motion recorded; approved). - 285 Harper Rd. & 275 Harper Rd. (Patricia J. McPherson): County-recommended adjustments accepted (motions recorded; approved).

What this means The Board largely affirmed the assessor’s valuations after county staff presented neighborhood reviews, sales and equity analyses, and parcel-specific adjustments, while selectively using its discretion to reduce or forgive listing penalties where audits showed accidental omissions or where compromise was requested and approved. Several appellants argued audits were lengthy or that listing errors were not willful; the Board treated each request on its merits.

Next steps The Board signed minutes and accepted the consent agenda, including a motion to reconsider a prior decision for parcel 9864887298 so it can be re-considered with additional evidence. No further hearings on these items were scheduled at the close of the session.