Board of Equalization and Review - August 2, 2012 Date run: 8/7/2012 1:55:08 PM NCPTS V4 TR-121 Appeal Docket Report Report Parameters: Calendar Pk: TIME 9:00 AM 1 ROW NO. 5 LEVEL BER Docket Date: CASE NUMBER 11-BER006892 8/2/2012 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 15787 ALPERT, ERIC & ALPERT, DONNA 20938208 N REI ABS NUMBER 0001979940-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV DSSUDLVDOVDOHVFRPSV APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) DEVAULT, CHERYL 0 1,863,100 DEVAULT, CHERYL 0 796,700 APPELLANT OPINION VALUE ($) STAFF REC 1,500,000 01 REDUCTION STAFF REC VALUE ($) DECISION 1,737,200 01 REDUCTION DECISION VALUE ($) MOTION 1,737,200 JA/BF 6DOHV5DWLR &2' &RXQW\CV&DVH'XULQJ LQIRUPDOSURFHVV ORZHUHGH\EWR3HU DSSUDLVDOFKDQJHGXEP WRIEP&RPSVSURYLGHG ZHUHVDOHVDQG GLIIHUHQWWD[FRGH /RZHUHGJUDGHWRDQG DGGHGPRUHWRIXQF 5HFRPPHQGQHZYDOXH RI73 $*5((6:,7+9$/8( 9:00 AM 2 BER 11-BER010382 15017 BROWN, LINDA K 20934127 N REI 0001979242-20112011-0000-0 01 Above Market )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV VDOHVFRPSVV\QWKHWLF VWXFFR 6DOHV5DWLR &2' &RXQW\CV&DVH&RPSV SURYLGHGDUHDQG VDOHV3URSHUW\ DOUHDG\KDVUHGXFWLRQIRU V\QWKHWLFVWXFFRDQG DGGCOSK\465GHIHQGV FXUUHQWYDOXH 5HFRPPHQGQRIXUWKHU FKDQJHLQYDOXH PAGE 1 of 56 720,000 02 NO CHANGE 796,700 02 NO CHANGE 796,700 JA/BF DECISION COMMENTS Board of Equalization and Review - August 2, 2012 TIME 9:00 AM 3 ROW NO. LEVEL BER CASE NUMBER 11-BER010780 APPEAL ID 7079 OWNER/ APPELLANT CAMPBELL, MARILYN B PARCEL ID/ VIN CONSE NT ABS TYPE 20930315 N REI ABS NUMBER 0001978898-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO .$SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV VDOHVFRPSVDSSUDLVDO APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION DEVAULT, CHERYL 0 244,100 185,000 02 NO CHANGE 244,100 02 NO CHANGE 244,100 JA/BF DEVAULT, CHERYL 0 697,100 612,000 01 REDUCTION 619,300 01 REDUCTION 619,300 BF/JA DEVAULT, CHERYL 0 782,800 550,000 01 REDUCTION 691,700 01 REDUCTION 691,700 JA/BF 6DOHV5DWLR &2' &RXQW\CV&DVH $SSUDLVHUXVHGFRPSV RXWRIDUHDZLWKQR DGMXVWPHQW&RPSV DQGDUHJRRGFRPSV DQGVKRZVHTXLOD]DWLRQ LQWD[QEKG1RFKDQJH LQYDOXHDWWKLVWLPH 9:00 AM 4 BER 11-BER006971 2640 CHAMBERS, LUDWELL LEE 20943121 N REI 0001980654-20112011-0000-0 01 Above Market )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV SHUVRQDOMXGJHPHQW DSSUDLVDO 6DOHV5DWLR &2' &RXQW\CV&DVH$IWHU VLWHYLVLWDQGDSSUDLVDO VWXG\ORZHUHGJUDGHWR IURPDQGDGGHG IXQFVL]HEHLQJ VPDOOHUWKDWFRPSV 5HFRPPHQGQHZYDOXH RI 9:00 AM 5 BER 11-BER006891 5404 COTTON, JAMES & COTTON, LOIS ANN 20936208 N REI 0001979856-20112011-0000-0 01 Above Market )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO QD$SSUDLVDO 'DWHQD 73CV&DVHDQG,VVXHV SHUVRQDOMXGJHPHQW VDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH$IWHU VLWHYLVLWDGGHG IXQFIRUQRWEHLQJ XSGDWHGDQGFRUUHFWHG H[WHULRU2WKHUZLVH SURSHUW\LVHTXLWDEOHLQ WD[QEKG5HFRPPHQG QHZYDOXHRI PAGE 2 of 56 DECISION COMMENTS Board of Equalization and Review - August 2, 2012 TIME 9:00 AM 6 ROW NO. LEVEL BER CASE NUMBER 11-BER010384 APPEAL ID 42764 OWNER/ APPELLANT DUDLEY, DOROTHY B PARCEL ID/ VIN CONSE NT ABS TYPE 20940118 N REI ABS NUMBER 0001980111-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO .. $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV DSSUDLVDOFRPSVDOHV APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION DEVAULT, CHERYL 0 359,900 280,000 02 NO CHANGE 359,900 01 REDUCTION 301,300 JA/BF DEVAULT, CHERYL 0 789,400 663,658 01 REDUCTION 728,400 01 REDUCTION 697,900 BF/JA DEVAULT, CHERYL 0 530,900 350,000 01 REDUCTION 494,100 01 REDUCTION 494,100 JA/BF 6DOHV5DWLR &2' &RXQW\CV&DVH$IWHU VLWHYLVLWDQGUHYLHZLQJ WKHDSSUDLVDOZKLFKLVD DSSUUDLVDOZLWK DQGVDOHV GHHPHGQRFKDQJHLQ YDOXH/DQGZDVUHGXFHG DWWKHLQIRUPDO SURFHVV3URSHUW\LV HTXLWDEOHLQWKDWVHFWLRQ RIWD[QEKG 9:00 AM 7 BER 11-BER007045 15351 HOUCHINS, ROBERT & HOUCHINS, CARLIE 20943122 N REI 0001980656-20112011-0000-0 01 Above Market )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV FRPSVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVHFRPS VDOHVSURYLGHG SUREDWHVDOH VWDWLVWLFDO RXWOLHUVPDOOHUVIJUDGH VI\L$IWHUVLWHYLVLW DGGHGIXQFIRUEHG FRXQWSURSHUW\LV HTXLWDEOHLQWD[QEKG 5HFRPPHQGQHZYDOXH RI 9:00 AM 8 BER 11-BER007031 21658 HUCKO, MATTHEW & HUCKO, STEPHANIE 20943221 N REI 0001980707-20112011-0000-0 01 Above Market )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO .$SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV FRPSVDOHVDSSUDLVDO 6DOHV5DWLR &2' &RXQW\CV&DVH $SSUDLVHUXVHGRXWRI DUHDFRPSVZLWKQR DGMXVWPHQWODQGYDOXHV YHU\GLIIHUHQW.WR VXEMHFW.73FRPS ZDVDEXLOGHUVDOHDQG DQRXWOLHUVDOHJDYH IXQFIRUEHGFRXQW 5HFRPPHQGQHZYDOXH RI PAGE 3 of 56 DECISION COMMENTS Board of Equalization and Review - August 2, 2012 TIME ROW NO. 9:00 AM 9 LEVEL BER CASE NUMBER 11-BER007048 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 15347 LERNER, HARRY & LERNER, GLORIA 20937205 N REI ABS NUMBER 0001979917-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV QHYHUEHHQXSGDWHG URWWLQJZRRGHWF APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION DEVAULT, CHERYL 0 1,341,300 1,277,000 01 REDUCTION 1,254,100 01 REDUCTION 1,254,100 JA/BF 6DOHV5DWLR &2' &RXQW\CV&DVH'XULQJ LQIRUPDOSURFHVV ORZHUHGH\EWRIURP GXHWRGHWHURUDWLRQ $IWHUVLWHYLVLWDGGHG$3 IRUPRUHSK\VLFDO GDPDJH5HFRPPHQG QHZYDOXHRI 9:00 AM 10 BER 11-BER007446 14300 MARTIN, LYRIC & MARTIN, JAMES 20945138 N REI 0001980938-20112011-0000-0 01 Above Market )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV QHYHUEHHQXSGDWHG VDOHVFRPSSHUVTIW 6DOHV5DWLR &2' &RXQW\CV&DVH'XULQJ LQIRUPDOSURFHVVDGGHG IRUWRSR$IWHUVLWH YLVLWDGGHGDQRWKHU WRWRSRWRWDOOLQJ 3URSHUW\LVOLVWHG HTXLWDEOH5HFRPPHQG QHZYDOXHRI DEVAULT, CHERYL 0 493,400 433,000 01 REDUCTION 483,400 01 REDUCTION 483,400 JA/BF 9:00 AM 11 BER 11-BER006867 22076 MASSE, J PIERRE & MASSE, ANN MARIE 20942220 N REI 0001980583-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV LQFRQVLVWHQWYDOXDWLRQ ZLWKQHLJKERULQJ SURSHUWLHV DEVAULT, CHERYL 0 486,700 427,680 02 NO CHANGE 486,700 02 NO CHANGE 486,700 JA/BF 6DOHV5DWLR &2' &RXQW\CV&DVH465 UHIOHFWVHTXDOL]DWLRQLQ WD[QEKG5HFRPPHQG QRFKDQJHLQYDOXHRI PAGE 4 of 56 DECISION COMMENTS Board of Equalization and Review - August 2, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 12 BER 11-BER006964 7515 MOZER, ERIC & MOZER, ELIZABETH 20937208 N REI 0001979921-20112011-0000-0 01 Above Market )RUHFORVXUH12 DEVAULT, 6DOH'DWH6DOH3ULFH CHERYL 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV DSSUDLVDOVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH $GMXVWHGJUDGHIURP WRFDUGDQGWR FDUG5HFRPPHQGQHZ YDOXHRI 0 1,952,200 1,450,000 01 REDUCTION 1,735,400 01 REDUCTION 1,735,400 JA/BF 9:00 AM 13 BER 11-BER007114 1694 OLSHEFSKI, JOSEPH M / JOHN A GILL, ESQ 20922447 N REI 0001977376-20112011-0000-0 01 Above Market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of 56 DECISION COMMENTS Board of Equalization and Review - August 2, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 14 BER 11-BER009811 24045 PERRY, GLENN & PERRY, SALLY / HORACK TALLEY - ATTN: D. CHRISTOPHER OSBORN 20938207 N REI 0001979939-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH IRU5H), 73CV&DVHDQG,VVXHV DSSUDLVDOVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH &RUUHFWHGOLVWLQJSHU73 DSSUDLVDODWLQIRUPDO DSSHDO8SRQ%(5 DSSHDOORZHUHG MXULVGLFWLRQIURP3WR 35HFRPPHQGQHZ YDOXHRI DEVAULT, CHERYL 0 3,750,500 9:00 AM 15 BER 11-BER009885 15343 RABON, JULIE E 20927389 N REI 0001977921-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV FRPSVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVHFRPSV VXSSOLHVZHUHDQG VDOHVDQHVWDWH VDOHOHVVWKDQ VDOHDQGLQGLIIQEKG 3URSHUW\LVHTXLWDEOHLQ WD[QEKG5HFRPPHQG QRFKDQJHLQYDOXHRI DEVAULT, CHERYL 0 203,400 168,000 02 NO CHANGE 203,400 02 NO CHANGE 203,400 BF/JA 9:00 AM 16 BER 11-BER006983 21355 REESE, JUSTIN & REESE, MEGAN / JERRY REESE 20940116 N REI 0001980107-20112011-0000-0 01 Above Market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of 56 3,000,000 01 REDUCTION 3,463,300 01 REDUCTION 3,463,300 JA/BF DECISION COMMENTS Board of Equalization and Review - August 2, 2012 TIME ROW NO. 9:00 AM 17 LEVEL BER CASE NUMBER 11-BER009709 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 15013 RINALDI, JOSEPH & RINALDI, BETTIE 20930213 N REI ABS NUMBER 0001978805-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV FRPSVDOHV APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION DEVAULT, CHERYL 0 271,000 224,100 02 NO CHANGE 271,000 01 REDUCTION 252,500 BF/JA DEVAULT, CHERYL 0 734,000 671,600 01 REDUCTION 725,900 01 REDUCTION 644,600 BF/JA DEVAULT, CHERYL 0 806,000 700,000 01 REDUCTION 743,800 01 REDUCTION 743,800 JA/BF 6DOHV5DWLR &2' &RXQW\CV&DVHGXULQJ LQIRUPDOSURFHVV DGMXVWHGVIWR)86DV LQGLFDWHGE\7373RZQ FRPSVDOHVLQGLFDWHV YDOXHZKLFKLVLQ OLQHZLWKFRXQW\YDOXH 5HFRPPHQGQRFKDQJH LQYDOXHRI 9:00 AM 18 BER 11-BER007037 22033 SANDS, KEVIN & SANDS, ROBIN 20934117 N REI 0001979229-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO .$SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV DYJRIQEKGSULFHSHUVI DQGYDOXHRILGHQWLFDO KRXVH 6DOHV5DWLR &2' &RXQW\CV&DVH &RUUHFWHGVISHU7373 DSSUDLVDOLVGDWHG DQGWKHFRPSV DUHDOOVDOHV73 FRPSDUHGWKHLUSURSHUW\ ZLWKLGHQWLFDOKRXVH EXWVXEMHFW VKRZVSHUPLWVIRU LQ $GMXVWPHQWZDVPDGHWR H\EWRUHIOHFWXSGDWH 5HFRPPHQGQHZYDOXH RI 9:00 AM 19 BER 11-BER007043 15776 SHAH, PRAVINCHANDR A & SHAH, VERSHA / SPECTRUM PROPERTY TAX ADVISORS INC ATTN: ROBERT M LELAND JR. 20943226 N REI 0001980715-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV YDOXHSHUVTIWQHHGHG ZRUN 6DOHV5DWLR &2' &RXQW\CV&DVH$IWHU VLWHYLVLWDGGHG$3 IRUUHSDLUVQHHGHGFRVW WRFXUH 3URSHUW\LV HTXLWDEOHLQWD[QEKG 5HFRPPHQGQHZYDOXH RI PAGE 7 of 56 DECISION COMMENTS Board of Equalization and Review - August 2, 2012 TIME ROW NO. 9:00 AM 20 LEVEL BER CASE NUMBER 11-BER007040 APPEAL ID 21662 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE SHEVLIN, PATRICK & SHEVLIN, RITA 20936110 N REI ABS NUMBER 0001979788-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV FRPSYDOXHE\SHUVTIW APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION DEVAULT, CHERYL 0 1,128,400 930,311 01 REDUCTION 1,064,400 01 REDUCTION 1,064,400 JA/BF 850,000 01 REDUCTION 904,100 01 REDUCTION 904,100 JA/BF 6DOHV5DWLR &2' &RXQW\CV&DVH6XEMHFW KDVWDNHQSHUPLWVRXW ZLWKDWRWDORI RIFRQWDFWFRVWVLQFHWKHLU SXUFKDVHRIWKH KRPHIRU7KH KRPHWKH\FRPSDUH WKHPVHOYHVWRDFURVVWKH VWUHHWLV LQIHULRUWRWKHVXEMHFWDQG KDVKDGDORWOHVVZRUN RYHUWKHVDPHSHULRG &RXQW\GLGPDNHDQ DGMXVWPHQWWRWKHJUDGH DIWHUVLWHYLVLW 5HFRPPHQGQHZYDOXH RI 9:00 AM 21 BER 11-BER007210 22731 9:00 AM 22 BER 11-BER006853 890 SNYDER, CHARLES & SNYDER, DEBORAH 20922466 N REI 0001977424-20112011-0000-0 01 Above Market )RUHFORVXUH12 DEVAULT, 6DOH'DWH CHERYL 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV DSSUDLVDODQGVDOHVSULFH 6DOHV5DWLR &2' &RXQW\CV&DVH*RRG DSSUDLVDOH[FHSWFRPS LVDIRUFHGVDOH &RPSDQGDUHJRRG FRPSVDQGRQFRXQW\CV 465$GMXVWHGJUDGH IURPWRIRU HTXDOLW\5HFRPPHQG QHZYDOXHRI 0 961,400 THOMPSON, JOSEPH W III 20937202 N REI 0001979912-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV FRPSVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH73 UHIHUHVWRDQHJRWLDWHG YDOXHIURP37&FDVH EDVHGRQ YDOXHV3URSHUW\LV HTXLWDEOHLQWD[QEKG 5HFRPPHQGQRFKDQJH LQYDOXHRI 0 1,263,400 PAGE 8 of 56 DEVAULT, CHERYL 1,000,000 02 NO CHANGE 1,263,400 02 NO CHANGE 1,263,400 JA/BF DECISION COMMENTS Board of Equalization and Review - August 2, 2012 TIME ROW NO. 9:00 AM 23 LEVEL BER CASE NUMBER 11-BER007292 APPEAL ID 13754 OWNER/ APPELLANT WATSON, ROBERT & WATSON, SARAH PARCEL ID/ VIN CONSE NT ABS TYPE 20922460 N REI ABS NUMBER 0001977406-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH12 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV SUXFKDVHSULFHFRPS VDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH73 FRPSLV ZKLFKLVDJRRGVDOH IRU EXWKLVLQIROLVWHGLWDV VROGRQZKLFK ZHFDQQRWDFFHSWSHU VWDWXWH3URSHUW\LV HTXLWDEOHLQWD[QEKG 5HFRPPHQGQRFKDQJH LQYDOXHRI PAGE 9 of 56 APPRAISER DEVAULT, CHERYL PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 775,600 APPELLANT OPINION VALUE ($) STAFF REC 700,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 775,600 02 NO CHANGE DECISION VALUE ($) MOTION 775,600 BF/JA DECISION COMMENTS Board of Equalization and Review - August 2, 2012 9:00 AM 24 BER 11-BER007937 3747 BELK, WILLIAM & BELK, GEORGIA 18317322 N REI 0001917804-20112011-0000-0 01 Above Market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of 56 0 2,191,700 1,600,000 01 REDUCTION 1,922,800 01 REDUCTION 1,922,800 JA/BF Board of Equalization and Review - August 2, 2012 9:00 AM 24 BER 11-BER007937 3747 BELK, WILLIAM & BELK, GEORGIA 18317322 N REI 0001917804-20112011-0000-0 01 Above Market been made to both the GEIER, JOHN Land and the Improvements. This has been done despite the Brick sound abatement wall and extensive Landscaping present on the property. This County sketch was changed to reflect what is provided in the appraisal report. This property is equitably appraised. No further changes are recommended. PAGE 11 of 56 0 2,191,700 1,600,000 01 REDUCTION 1,922,800 01 REDUCTION 1,922,800 JA/BF Board of Equalization and Review - August 2, 2012 TIME ROW NO. 9:00 AM 25 LEVEL BER CASE NUMBER 11-BER008271 APPEAL ID 5356 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE BROOKSHIRE, RICHARD & BROOKSHIRE, SHIRLEY 18317117 N REI ABS NUMBER 0001917707-20112011-0000-0 REASON 01 Above Market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of 56 APPRAISER GEIER, JOHN PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,187,800 APPELLANT OPINION VALUE ($) STAFF REC 825,000 01 REDUCTION STAFF REC VALUE ($) DECISION 1,054,900 01 REDUCTION DECISION VALUE ($) MOTION 1,054,900 JA/BF DECISION COMMENTS Board of Equalization and Review - August 2, 2012 TIME ROW NO. 9:00 AM 26 LEVEL BER CASE NUMBER 11-BER007859 APPEAL ID 15620 OWNER/ APPELLANT CHANDLER, E JAMES & CHANDLER, LYNN PARCEL ID/ VIN CONSE NT ABS TYPE 18317351 N REI ABS NUMBER 0001917853-20112011-0000-0 REASON 01 Above Market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of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,731,700 APPELLANT OPINION VALUE ($) STAFF REC 1,550,000 01 REDUCTION STAFF REC VALUE ($) DECISION 1,557,500 01 REDUCTION DECISION VALUE ($) MOTION 1,557,500 JA/BF DECISION COMMENTS Board of Equalization and Review - August 2, 2012 9:00 AM 27 BER 11-BER010544 8737 CRAWFORD, W KIRK & CRAWFORD, SUZANNE 18302116 N REI 0001915610-20112011-0000-0 01 Above Market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of 56 0 974,500 750,000 02 NO CHANGE 974,500 02 NO CHANGE 974,500 BF/JA Board of Equalization and Review - August 2, 2012 9:00 AM 27 BER 11-BER010544 8737 CRAWFORD, W KIRK & CRAWFORD, SUZANNE 18302116 N REI 0001915610-20112011-0000-0 01 Above Market doubt in my mind that the GEIER, JOHN Kitchen has been remodeled, even if there are no photographs. (It is probably telling that the Owner submitted no photos of the Kitchen in order to show how dated the home has become.) I have identified five sales off the County`s QSR which support the current valuation. The Owner has supplied no new information. No costs to cure have been provided. This property is equitably appraised. Therefore, No Change is recommended. PAGE 15 of 56 0 974,500 750,000 02 NO CHANGE 974,500 02 NO CHANGE 974,500 BF/JA Board of Equalization and Review - August 2, 2012 TIME ROW NO. 9:00 AM 28 LEVEL BER CASE NUMBER 11-BER009159 APPEAL ID 15798 OWNER/ APPELLANT GALENTINE, PAUL G III & GALENTINE, BARBARA PARCEL ID/ VIN CONSE NT ABS TYPE 18304149 N REI ABS NUMBER 0001915854-20112011-0000-0 REASON 01 Above Market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of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,379,500 APPELLANT OPINION VALUE ($) STAFF REC 1,100,000 01 REDUCTION STAFF REC VALUE ($) DECISION 1,190,400 01 REDUCTION DECISION VALUE ($) MOTION 1,190,400 BF/JB DECISION COMMENTS Board of Equalization and Review - August 2, 2012 9:00 AM 29 BER 11-BER008265 126 HARRELSSON, HARVEY D JR & HARRELSON, CAROL 18317146 N REI 0001917749-20112011-0000-0 01 Above Market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of 56 0 1,165,300 885,000 01 REDUCTION 1,084,900 01 REDUCTION 1,084,900 JA/BF Board of Equalization and Review - August 2, 2012 9:00 AM 29 BER 11-BER008265 126 HARRELSSON, HARVEY D JR & HARRELSON, CAROL 18317146 N REI 0001917749-20112011-0000-0 01 Above Market this sale is dated GEIER, JOHN 08/15/2011 (How is that possible??) The Owner later points to this valuation as inequitable. But this home has Synthetic Stucco and therefore receives an adjustment for that situation. The Subject is a Brick home and no such adjustment is applicable. Based on the BER`s ruling from February 9, 2012, concerning 183-171-57, or 4307 Cameron Oaks Drive, I have applied a Traffic Deduction of 10% to both the Land and the Improvement. Based on the Permit history, an increase to the EYB was considered. The appraisal report suggests an EYB of only 10 years. I elected to not increase the EYB. This property is equitably appraised. No further changes are recommended. PAGE 18 of 56 0 1,165,300 885,000 01 REDUCTION 1,084,900 01 REDUCTION 1,084,900 JA/BF Board of Equalization and Review - August 2, 2012 9:00 AM 30 BER 11-BER007856 2119 HILL, O HALSEY & HILL, BRENDA 18309235 N REI 0001916298-20112011-0000-0 01 Above Market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of 56 GEIER, JOHN 0 383,100 330,000 01 REDUCTION 372,900 01 REDUCTION 372,900 BF/JA Board of Equalization and Review - August 2, 2012 9:00 AM 31 BER 11-BER010674 7361 JONES, JEFFREY 18301210 N REI 0001915570-20112011-0000-0 01 Above Market )RUHFORVXUH1R GEIER, JOHN 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH WR 733ULYDWH$SSUDLVDO 1RQH6XEPLWWHG $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV $WWKHWLPHRIWKH ,QIRUPDO5HYLHZDQGWKH 5HYDOGDWHWKHSURSHUW\ ZDVRQWKHPDUNHWIRU $SSDUHQWO\ WKLVSURSHUW\VROGLQ$SULO DVOLVWHGDERYH DQGWKHRULJLQDO2ZQHUV KDVSDVVHGDZD\6LQFH WKH,QIRUPDO5HYLHZQR QHZRUDGGLWLRQDO LQIRUPDWLRQKDVEHHQ UHFHLYHG 6DOHV5DWLR &2' &RXQW\CV&DVH+HUHDUH P\QRWHVIURPWKH ,QIRUPDO5HYLHZ &21'8&7('),(/' 5(9,(:127(6+$9( %((1$1127$7('72 7+(6.(7&+$''(' 72)22735,172) +20(%(&$86(2) %2:$1'%$< :,1'2:65('8&(' 9$/8$7,21%(&$86( +20(+$6$5&+ 6+,1*/(61276/$7( 522),1*&+$1*(' (;7(5,25 '(6&5,37,2172 5()/(&79,1</ 6,',1*$''('3$7,2 %$&.'$7('72 5('8&('7+((<%2) 7+(+20()520 72%87 *(1(5$//<)((/ 7+,6+20(+$6*22' %21(6 81'(567$1'7+$7 7+26(6((.,1*$ +20(,1)2;&52)7 3$57,&8/$5/<7+,6 &/26(726+$521 52$':28/'%( /22.,1*)25$//7+( %(//6$1' :+,67/(62)$ )8//<5(129$7(' +20(%87+$9,1* 5('8&('7+(9$/8( '2:172-867 $%29(0, %(/,(9(:(+$9( &$3785('7+( 6,78$7,21$6,7:$6 /,67('$7-$1 12)857+(5 &+$1*(6 5(&200(1'('1R QHZLQIRUPDWLRQKDV EHHQVXSSOLHG7KLV SURSHUW\LVFRQVLGHUHGWR EHHTXLWDEO\DSSUDLVHG 1R&KDQJHLVWKHUHIRUH UHFRPPHQGHG PAGE 20 of 56 0 1,161,000 1,000,000 02 NO CHANGE 1,161,000 02 NO CHANGE 1,161,000 JA/BF Board of Equalization and Review - August 2, 2012 9:00 AM 32 BER 11-BER010421 11782 KOPETZKY, BRIAN & KOPETZKY, VALERIE 18317122 N REI 0001917715-20112011-0000-0 01 Above Market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of 56 0 1,293,100 750,000 01 REDUCTION 1,080,000 01 REDUCTION 1,080,000 JA/BF Board of Equalization and Review - August 2, 2012 9:00 AM 32 BER 11-BER010421 11782 KOPETZKY, BRIAN & KOPETZKY, VALERIE 18317122 N REI 0001917715-20112011-0000-0 01 Above Market given it a Deduction of GEIER, JOHN 17% as has been used in this NBH. I have likewise made 10% Deductions to both the Land and the Improvements for Traffic. And I have adjusted the Land only 10% for Size. Otherwise, this property is equitably appraised within this NBH and in accordance with the prior adjudication for 183-17157 (4307 Cameron Oaks Drive). No further changes are recommended PAGE 22 of 56 0 1,293,100 750,000 01 REDUCTION 1,080,000 01 REDUCTION 1,080,000 JA/BF Board of Equalization and Review - August 2, 2012 9:00 AM 33 BER 11-BER008557 19520 LINGENFELTER, CHERYL D 18317317 N REI 0001917795-20112011-0000-0 01 Above Market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of 56 0 2,688,400 2,340,465 01 REDUCTION 2,475,300 01 REDUCTION 2,475,300 JA/BF Board of Equalization and Review - August 2, 2012 9:00 AM 33 BER 11-BER008557 19520 LINGENFELTER, CHERYL D 18317317 N REI 0001917795-20112011-0000-0 01 Above Market was drawn onto the GEIER, JOHN County Record. The County record is now 60 Sq.Ft. less than what the architect reports for the heated area. Price Per Square Foot is not a valid appraisal methodology. Only one of the compared 11 properties represents a sale during the Reval period. This property, 4424 Fox Brook is a Disallowed Sale as it is a Relo Sale. This property is equitably appraised. No further changes are recommended. PAGE 24 of 56 0 2,688,400 2,340,465 01 REDUCTION 2,475,300 01 REDUCTION 2,475,300 JA/BF Board of Equalization and Review - August 2, 2012 TIME ROW NO. 9:00 AM 34 LEVEL BER CASE NUMBER 11-BER010823 APPEAL ID 32052 OWNER/ APPELLANT LYLES, LEE & HELLE, LINDA PARCEL ID/ VIN CONSE NT ABS TYPE 18308143 N REI ABS NUMBER 0001916221-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1R GEIER, JOHN 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV 2ZQHULQLWLDOO\SURYLGHGD 3ULFHSHU6TXDUH)RRW FRPSDULVRQZLWKD6DOH RQ3URYLGHQFH5RDG /DWHUKHVXEPLWWHGWKH DERYHUHIHUHQFHG DSSUDLVDOUHSRUW $SSDUHQWO\WKH2ZQHU EHOLHYHVWKHYDOXHLQWKH DSSUDLVDOUHSRUWLV RYHUVWDWHGEDVHGRQWKH VHYHQVDOHVKHVXEPLWWHG IURPODWHULQ 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VOLJKWLQFUHDVHWRYDOXHLV EDVHGRQFRUUHFWLQJWKH &RXQW\VNHWFKWREHDV FORVHLQFRPSOLDQFHWR WKHVNHWFKSURYLGHGLQ WKHDSSUDLVDOUHSRUWDV WKH&RXQW\VRIWZDUHZLOO SHUPLW,QFRQVLGHULQJWKH DSSUDLVDOUHSRUWWKH PDLQWKLQJWKH%(5 VKRXOGFRQVLGHULVWKDW WKH&RXQW\CVYDOXHLV ZLWKLQRIWKH RSLQLRQRIYDOXHUHQGHUHG ZLWKLQWKHUHSRUW7KDWLV MXVWDERXWDVWLJKWDV\RX FDQKRSHWRJHW$OOWKH VDOHVXVHGLQWKHUHSRUW DUH4XDOLILHG6DOHVEXW RQO\&RPSLVIRXQG ZLWKLQWKH6XEMHFW1%+ DQGDOVRRQWKH6XEMHFW VWUHHW&RPSKDVD ORZHU4XDOLW\RI &RQVWUXFWLRQJUDGHWKDQ DQ\IRXQGRQ:DOVWRQ /DQH,QIDFWDVDUHVXOW RIWKH,QIRUPDO5HYLHZ SURFHVVWKH6XEMHFW KRPHKDVWKHORZHVW 4XDOLW\*UDGH0DUNHW $GMXVWPHQW)DFWRURIDQ\ IRXQGDORQJWKLVVWUHHW 7KHVHYHQDGGLWLRQDO VDOHVSURYLGHGE\WKH 2ZQHUIURPFDQQRW EHFRQVLGHUHGDQGWKLV LQFOXGHVWKH3ULFHSHU 6TXDUH)RRWDQDO\VLV DQGFRPSDULVRQWKDWZDV LQLWLDOO\VXEPLWWHG7KLV SURSHUW\LVHTXLWDEO\ DSSUDLVHG1RIXUWKHU FKDQJHVDUH UHFRPPHQGHG PAGE 25 of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 742,600 APPELLANT OPINION VALUE ($) STAFF REC 600,000 03 INCREASE STAFF REC VALUE ($) DECISION 748,900 03 INCREASE IN VALUE DECISION VALUE ($) MOTION 748,900 JA/BF DECISION COMMENTS Board of Equalization and Review - August 2, 2012 9:00 AM 35 BER 11-BER008329 20989 MAYES, MARGARET K / MILLER, WALKER & AUSTIN - ATTN: J. JEROME MILLER 18311134 N REI 0001916473-20112011-0000-0 01 Above Market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of 56 0 394,400 315,000 03 INCREASE 401,200 03 INCREASE IN VALUE 401,200 BF/JA Board of Equalization and Review - August 2, 2012 9:00 AM 35 BER 11-BER008329 20989 MAYES, MARGARET K / MILLER, 18311134 N REI 0001916473-20112011-0000-0 01 Above Market appraised. No further changes are recommended. GEIER, JOHN 0 394,400 315,000 03 INCREASE 401,200 03 INCREASE IN VALUE 401,200 BF/JA 9:00 AM 36 BER 11-BER008087 15831 MCGARITY, MICHAEL & MCGARITY, MARY 18314119 N REI 0001917023-20112011-0000-0 01 Above Market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of 56 Board of Equalization and Review - August 2, 2012 9:00 AM 37 BER 11-BER008170 11645 MORGAN, KEVIN & MORGAN, CATHERINE 18317134 N REI 0001917731-20112011-0000-0 01 Above Market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of 56 0 1,560,600 1,190,000 01 REDUCTION 1,353,400 01 REDUCTION 1,353,400 BF/JA Board of Equalization and Review - August 2, 2012 9:00 AM 37 BER 11-BER008170 11645 MORGAN, KEVIN & MORGAN, CATHERINE 18317134 N REI 0001917731-20112011-0000-0 01 Above Market appraisal report. GEIER, JOHN Furthermore, it puts the County valuation approximately $40k less than the Listed Price at the end of January, 2011. Also, the new recommended County value is within approximately $500 of the Cost Approach valuation found in the appraisal report. I understand that the Sales Comparison is normally the more desirable approach to value in SFRs; however, two out of three Comps are unusable by statute. This property is equitably appraised. No further changes are recommended. PAGE 29 of 56 0 1,560,600 1,190,000 01 REDUCTION 1,353,400 01 REDUCTION 1,353,400 BF/JA Board of Equalization and Review - August 2, 2012 9:00 AM 38 BER 11-BER008317 15819 ONORATO, DAVID & MCGOVERN, MARY / ESSEX RICHARDS, P.A. ATTN: MARC E. GUSTAFSON 18317314 N REI 0001917790-20112011-0000-0 01 Above Market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of 56 0 2,101,700 1,800,000 01 REDUCTION 2,029,300 01 REDUCTION 2,029,300 JA/BF Board of Equalization and Review - August 2, 2012 9:00 AM 38 BER 11-BER008317 15819 ONORATO, DAVID & MCGOVERN, MARY / ESSEX RICHARDS, P.A. ATTN: MARC E. GUSTAFSON 18317314 N REI 0001917790-20112011-0000-0 01 Above Market currently recommended, GEIER, JOHN this property`s value falls squarely between the appraisal report`s Sales Comparison valuation of $1,800,000 and its Cost Approach valuation of $2,331,673. This property is equitably appraised. No further changes are recommended. PAGE 31 of 56 0 2,101,700 1,800,000 01 REDUCTION 2,029,300 01 REDUCTION 2,029,300 JA/BF Board of Equalization and Review - August 2, 2012 9:00 AM 39 BER 11-BER010856 8735 PADDISON, CATHERINE & PADDISON, STEPHEN 18311148 N REI 0001916488-20112011-0000-0 01 Above Market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of 56 GEIER, JOHN 0 820,300 792,000 03 INCREASE 863,400 03 INCREASE IN VALUE 828,400 JA/BF Board of Equalization and Review - August 2, 2012 9:00 AM 39 BER 11-BER010856 8735 PADDISON, CATHERINE & PADDISON, STEPHEN 18311148 N REI 0001916488-20112011-0000-0 01 Above Market the sketch provided in GEIER, JOHN the appraisal report. This property is equitably appraised. No further changes are recommended. 0 820,300 792,000 03 INCREASE 863,400 03 INCREASE IN VALUE 828,400 JA/BF 9:00 AM 40 BER 11-BER009275 1816 PLUMIDES, SERRIOUS T 18311116 N REI 0001916448-20112011-0000-0 01 Above Market )RUHFORVXUH1R GEIER, JOHN 6DOH'DWH 6DOH3ULFH1RQH 5HFRUGHG 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1RQH6XEPLWWHG $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 2ZQHUKDVVXSSOLHGD KRVWRISURSHUW\WD[FDUGV IURPDOORYHUWKHDUHDWR RUGHUWRGHPRQVWUDWHDQ LQHTXLW\FRQFHUQLQJKHU YDOXDWLRQ6KHKDVDOVR VXSSOLHGVHYHUDOSLFWXUHV RIWKHSURSHUW\ 0 791,400 356,100 01 REDUCTION 712,300 01 REDUCTION 672,700 JA/BF 6DOHV5DWLR &2' &RXQW\CV&DVH2ZQHUCV VXSSO\RISURSHUW\UHFRUG FDUGVDUHGUDZQIURPD YDULHW\RIORFDWLRQVQRQH RIZKLFKKDYHWKHVDPH LQIOXHQFHVRUSURPLQHQFH RIORFDWLRQIRXQGDORQJ )DLUYLHZ5RDG )UHTXHQWO\WKH FRPSDULVRQVRIIHUHGDUH IRU/DQGYDOXHVWKDWKDYH EHHQHVWDEOLVKHGDV /RWVDVRSSRVHGWR 6PDOO$FUHDJHDVWKH 6XEMHFWKDVEHHQYDOXHG ,QUHYLHZLQJWKH&RXQW\CV YDOXDWLRQWKHRQH DGMXVWPHQWWKDW,IHOWZDV DSSURSULDWHZDVD 'HGXFWLRQIRU7UDIILF 7KLVSURSHUW\LVHTXLWDEO\ DSSUDLVHG1RIXUWKHU FKDQJHVDUH UHFRPPHQGHG PAGE 33 of 56 Board of Equalization and Review - August 2, 2012 9:00 AM 41 BER 11-BER010877 1822 PLUMIDES, SERRIOUS T 18311118 N REI 0001916449-20112011-0000-0 01 Above Market )RUHFORVXUH1R GEIER, JOHN 6DOH'DWH 6DOH3ULFH1RQH 5HFRUGHG 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1RQH3URYLGHG $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 2ZQHUKDVSURYLGHG H[WHQVLYHSKRWRJUDSKVRI WKH,QWHULRUDQG([WHULRU RIWKHKRPHWR GHPRQVWUDWHLWV GLODSLGDWHGFRQGLWLRQ $GGLWLRQDOO\WKH2ZQHU KDVVXSSOLHGDQXPEHURI SURSHUW\UHFRUGFDUGV IURPDOORYHU&KDUORWWHWR GLVSXWHWKHFXUUHQW/DQG YDOXDWLRQ 6DOHV5DWLR &2' &RXQW\CV&DVH+HUHDUH P\QRWHVIROORZLQJP\ YLVLWWRWKHKRPHGXULQJ WKH,QIRUPDO5HYLHZ SURFHVV&21'8&7(' ),(/'5(9,(: 2:1(56+2:('83 $1'*$9(0($7285 2)7+(,17(5,252) 7+(+20(+20(,6 ,16(5,2861(('2) 0$,17(1$1&($1' 83.((3%$7+52206 '26+2:6,*162) 3/80%,1*352%/(06 $1' /($.$*((;7(5,25 )$6&,$%2$5' 028/',1*66+2: '$0$*(0267/<21 7+(&251(56 %2772052:2) 522)7,/(/,.(:,6( 6+2:6,*162) '$0$*(%(&$86( 2)7+(6(7+,1*6, +$9(5('8&('7+( (<%72 '(7$&+('*$5$*(,6 ,168&+%$'6+$3( 7+$7,+$9( 0$18$//< '(35(&,$7('7+( 6758&785(%< (9(17+28*+7+,6,6 $%5,&.6758&785( ,7$33($565($'<72 &2//$36(,)7+,6 +20(,6127 :25.('216221 7+(,03529(0(176 :,//+$9(129$/8( :+,&+,6$6+$0( %(&$86( 6758&785$//<7+,6 +20(,6352%$%/< 9(5<67521* '(&,'('72$33/< $'',7,21$/ 3+<6,&$/ '(35(&,$7,21,) 025(,61(('('7+( 2:1(5:,//+$9(72 3529,'(3522)$6 727+(&26772 &85(0\FKDQJHVDVD PAGE 34 of 56 0 1,306,200 543,800 01 REDUCTION 1,123,700 01 REDUCTION 807,900 BF/JA Board of Equalization and Review - August 2, 2012 9:00 AM 41 BER 11-BER010877 1822 PLUMIDES, SERRIOUS T 18311118 N REI 0001916449-20112011-0000-0 01 Above Market result of the site visit GEIER, JOHN reduced the value a total of $353,200. The Owner has supplied one Termite Inspection/Treating Report dated January 29, 1996. As I told the Owner at the time of my site visit, she needs to provide some evidence showing cost-to-cure. The evidence that the Owner has supplied concerning Land Valuation comes from Land in a variety of locations in Charlotte and in virtually all of these cases these parcels have Land Base rates which are a fraction of what you would find along Fairview Road. In preparing for the BER, the only additional change that I have made was to apply a Traffic Deduction to both the Land and the Improvements. Otherwise, this property is equitably appraised. No further changes are recommended. PAGE 35 of 56 0 1,306,200 543,800 01 REDUCTION 1,123,700 01 REDUCTION 807,900 BF/JA Board of Equalization and Review - August 2, 2012 9:00 AM 42 BER 11-BER007930 1797 RADFORD, MICHAEL & RADFORD, TAMMY 18317121 N REI 0001917713-20112011-0000-0 01 Above Market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of 56 0 1,195,200 800,000 01 REDUCTION 1,094,700 01 REDUCTION 1,094,700 JA/BF Board of Equalization and Review - August 2, 2012 9:00 AM 42 BER 11-BER007930 1797 RADFORD, MICHAEL & RADFORD, TAMMY 18317121 N REI 0001917713-20112011-0000-0 01 Above Market Traffic to both the Land GEIER, JOHN and the Improvements. I applied this 10% even though the property has a Brick Sound Abatement Wall and a grove of trees separating the amenities from the Road. This property is equitably appraised. No further changes are recommended. PAGE 37 of 56 0 1,195,200 800,000 01 REDUCTION 1,094,700 01 REDUCTION 1,094,700 JA/BF Board of Equalization and Review - August 2, 2012 9:00 AM 43 BER 11-BER008008 19522 RENALDO, DONALD P 18317326 N REI 0001917811-20112011-0000-0 01 Above Market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of 56 0 2,742,500 1,928,000 01 REDUCTION 2,469,200 01 REDUCTION 2,469,200 BF/JA Board of Equalization and Review - August 2, 2012 9:00 AM 43 BER 11-BER008008 19522 RENALDO, DONALD P 18317326 N REI 0001917811-20112011-0000-0 01 Above Market further changes are recommended. PAGE 39 of 56 GEIER, JOHN 0 2,742,500 1,928,000 01 REDUCTION 2,469,200 01 REDUCTION 2,469,200 BF/JA Board of Equalization and Review - August 2, 2012 9:00 AM 44 BER 11-BER007883 5025 ROGERS, JAMES 18317155 N REI 0001917763-20112011-0000-0 01 Above Market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of 56 0 1,429,200 1,100,000 01 REDUCTION 1,350,200 01 REDUCTION 1,350,200 JA/BF Board of Equalization and Review - August 2, 2012 9:00 AM 44 BER 11-BER007883 5025 ROGERS, JAMES 18317155 N REI 0001917763-20112011-0000-0 01 Above Market areas." (The County GEIER, JOHN shows no record of any permitting for this residence.) Please also note that the appraiser puts the Effective Age at 5 years. I have updated the County`s EYB to reflect an age of five years. In accordance with the BER`s decision of February 9, 2012, concerning 4307 Cameron Oaks Drive (two doors up from the Subject), I have applied a Deduction of 10% for Traffic to both the Land and the Improvements. No consideration was given the sale from September, 2011. This property is equitably appraised. No further changes are recommended. PAGE 41 of 56 0 1,429,200 1,100,000 01 REDUCTION 1,350,200 01 REDUCTION 1,350,200 JA/BF Board of Equalization and Review - August 2, 2012 9:00 AM 45 BER 11-BER008175 15607 TCHERKEZIAN, ROLAND H / ESSEX RICHARDS, P.A. ATTN: MARC E. GUSTAFSON 18317152 N REI 0001917760-20112011-0000-0 01 Above Market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of 56 0 1,208,900 750,000 01 REDUCTION 1,065,400 01 REDUCTION 1,065,400 BF/JA Board of Equalization and Review - August 2, 2012 9:00 AM 46 BER 11-BER010839 8740 WITHROW, RONALD & WITHROW, PAULA / WITHROW CAPITAL, INC ATTN: TERRY L. WILLIAMS 18305314 N REI 0001915969-20112011-0000-0 01 Above Market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of 56 0 1,864,800 1,318,722 01 REDUCTION 1,529,600 01 REDUCTION 1,529,600 JA/BF Board of Equalization and Review - August 2, 2012 9:00 AM 46 BER 11-BER010839 8740 WITHROW, RONALD & WITHROW, PAULA / WITHROW CAPITAL, INC ATTN: TERRY L. WILLIAMS 18305314 N REI 0001915969-20112011-0000-0 01 Above Market 011-15 (2252 Red Fox GEIER, JOHN Trail); 183-052-06 (3719 Foxcroft Road - this property is directly across the street from the Subject); 183-071-12 (3932 Arborway); 183074-08 (4001 Abingdon Road) and 183-012-07 ( 2526 Red Fox Trail). This property is equitably appraised. No further changes are recommended. PAGE 44 of 56 0 1,864,800 1,318,722 01 REDUCTION 1,529,600 01 REDUCTION 1,529,600 JA/BF Board of Equalization and Review - August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of 56 0 590,500 450,000 01 REDUCTION 527,500 01 REDUCTION 461,500 BF/JA Board of Equalization and Review - August 2, 2012 9:00 AM 47 BER 11-BER007927 6415 WITTER, DONALD R III 18311215 N REI 0001916520-20112011-0000-0 9:00 AM 48 BER 11-BER008554 20604 ZALECKI, MICHAEL & ZALECKI, MICHELLE 18317118 N REI 0001917709-20112011-0000-0 01 Above Market street. This has been GEIER, JOHN applied to both the Land and the Improvements. This property is equitably appraised. No further changes are recommended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of 56 Board of Equalization and Review - August 2, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 49 BER 11-BER009192 10934 BELVIN, MILES CLARK 00140111 N REI 0001410977-20112011-0000-0 01 Above Market )RUHFORVXUH12 WORTHEN, 6DOH'DWH1$6DOH RUSS 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO .$SSUDLVDO 'DWH 73 V&DVHDQG,VVXHV 2IIHUVIHHDSSUDLVDO 6DOHV5DWLR &2' &RXQW\ V&DVH68%-(&7 LVDQLPSURYHGZDWHUIURQW SDUFHO)HHDSSUDLVDO VXEPLWWHGSURYLGHV12 6,7(YDOXH&RPS XVHGLVD)25&(' 6$/(1RDGMXVWPHQWV PDGHIRUORFDWLRQDQGRU VLWH65 1& 0 763,300 570,000 02 NO CHANGE 763,300 01 REDUCTION 756,300 JA/BF 9:00 AM 50 BER 11-BER008898 19109 BROWNING, SHERRY L 00140147 N REI 0001411034-20112011-0000-0 01 Above Market )RUHFORVXUH1R 3DUFHO 1HLJKERUKRRG$ 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV $ERYH0DUNHW9DOXH WORTHEN, RUSS 0 202,600 111,160 01 REDUCTION 192,400 01 REDUCTION 154,800 JA/BF WORTHEN, RUSS 0 736,500 475,000 02 NO CHANGE 736,500 01 REDUCTION 680,500 JA/BF 6DOHV5DWLR &2' &RXQW\CV&DVH73 VHQWLQDPDUNHWDQDO\VLV 7KHVDOHVDQGDQDO\VLV WKDWZDVXVHGE\WKH73 ZDVQRWFRQVLGHUHG VXSSRUWIRUWKH DSSHOODQW¶VRSLQLRQRI YDOXH$IWHULQVSHFWLQJ WKHVXEMHFWSURSHUW\WKH FRXQW\DGMXVWHGWKH JUDGHWR$YHUDJH IURP$YHUDJH7KH &RXQW\UHFRPPHQGVD GHFUHDVHLQYDOXHWR 9:00 AM 51 BER 11-BER008904 9048 BRUTON, KRISTEN & BRUTON, ROBERT 00170132 N REI 0001418804-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV 2IIHUV&RPSV 6DOHV5DWLR &2' &RXQW\CV &DVH68%-(&7LVD LPSURYHGZDWHUIURQW SDUFHO7ZRVDOHVZLWKLQ SDUFHOVIURPVXEMHFW VXSSRUWFRXQW\CVYDOXH 65 1& PAGE 47 of 56 DECISION COMMENTS Board of Equalization and Review - August 2, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 52 BER 11-BER009734 3380 CARPER, FRANK & CARPER, CECELIA 00140106 N REI 0001410967-20112011-0000-0 01 Above Market )RUHFORVXUH12 WORTHEN, 6DOH'DWH1$6DOH RUSS 3ULFH1$ 732SLQLRQRI9DOXH .. 733ULYDWH$SSUDLVDO ..$SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV 2IIHUV5(),1$1&( $335$,6$/GDWHG #.DQG DQRWKHUGDWHG# . 6DOHV5DWLR &2' &RXQW\CV &DVH68%-(&7LVDQ LPSURYHGZDWHUIURQW SDUFHO5(),1$1&( )HHDSSUDLVDOVXEPLWWHG SURYLGHVORZ6,7( YDOXH&RPSXVHGLVD %$1.6$/()(( $335$,6$/GRQHE\ %URZQ3HWKHOSURYLGHV 126,7(9$/8( GLVFORVXUH12VLWHDQG YLHZDGMXVWPHQWV PDGH&RPSVDQG DUH%$1.6$/(665 5HGXFWLRQWR 0 816,500 600,000 01 REDUCTION 816,300 01 REDUCTION 739,500 JA/BF 9:00 AM 53 BER 11-BER010192 36928 CDH VENTURES LLC - ATTN: JOHN J HETTWER 00517102 N REI 0001439350-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 0 733ULYDWH$SSUDLVDO 0$SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV 2IIHUVOHDVHIHH DSSUDLVDO 6DOHV5DWLR &2' &RXQW\CV &DVH68%-(&7LVD FRPPHUFLDO&ODVV% 2)),&(EXLOGLQJ $GMXVWHG1/$WR VTXDUHIHHWDQGDUHQW UDWHRI 65 5HGXFWLRQWR 0 3,261,800 1,800,000 01 REDUCTION 1,803,200 01 REDUCTION 1,803,200 BF/JA PAGE 48 of 56 WORTHEN, RUSS DECISION COMMENTS Board of Equalization and Review - August 2, 2012 TIME ROW NO. 9:00 AM 54 LEVEL BER CASE NUMBER 11-BER008926 APPEAL ID 10871 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE GANDY, PHIL M JR & GANDY, REBECCA 00143177 N REI ABS NUMBER 0001411516-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV $ERYH0DUNHW7KH DSSHOODQWVXSSOLHGD FHUWLILHGDSSUDLVDO APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION WORTHEN, RUSS 0 1,582,800 1,080,000 01 REDUCTION 1,260,400 01 REDUCTION 1,260,400 JA/BF WORTHEN, RUSS 0 895,100 725,000 01 REDUCTION 716,500 01 REDUCTION 716,500 BF/JA 6DOHV5DWLR &2' &RXQW\CV&DVH)HH DSSUDLVDOFLWHVD. ODQGYDOXH&RPSLVD )25&('6$/(DQG LVRXWRIFRXQW\,UHGHOO :KHQLQVSHFWLQJWKH VXEMHFWSURSHUW\WKH FRXQW\DGMXVWHGIRUODQG JUDGHDQGFKDQJH6)% WR)*57KHFRXQW\ UHFRPPHQGVDGHFUHDVH LQYDOXHWR 9:00 AM 55 BER 11-BER009271 3184 GOODE, DAVID & GOODE, JERRY 00142214 N REI 0001411395-20112011-0000-0 01 Above Market $33(//$17+$6 $&&(37('9$/8( 6DOH'DWHQD6DOH 3ULFHQD 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWHV 73CV&DVHDQG,VVXHV 73SURYLGHGD 5(),1$1&( $3335$,6$/ 6DOHV5DWLR &2' &RXQW\CV&DVH 5(),1$1&( $335$,6$/VXEPLWWHG UHIOHFWV&RPSLVD WHDUGRZQODQGVDOH &RPSLVRXWRIWKH FRXQW\VDOH&RPSLVD 5(/2&$7,216$/( $GMXVWHGODQGYDOXH 65 5HGXFWLRQWR PAGE 49 of 56 DECISION COMMENTS Board of Equalization and Review - August 2, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 56 BER 11-BER009302 13844 GREEN, WILLIAM R 00140107 N REI 0001410968-20112011-0000-0 01 Above Market )RUHFORVXUH12 WORTHEN, 6DOH'DWH1$6DOH RUSS 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO .$SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV 2IIHUVIHHDSSUDLVDODQG =LOORZHVWLPDWHV 6DOHV5DWLR &2' &RXQW\CV &DVH68%-(&7LVDQ LPSURYHGZDWHUIURQW SDUFHO)HH$SSUDLVDOCV FRPSXVHGLVD5(/2 2872)67$7(6$/( 65 1& 0 852,800 620,000 02 NO CHANGE 852,800 02 NO CHANGE 852,800 JA/BF 9:00 AM 57 BER 11-BER009254 11690 HALL, DONALD D JR 00143129 N REI 0001411442-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO .E\0DUNHW $SSURDFK.E\&RVW $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV 2IIHUVIHHDSSUDLVDOIRU (67$7(RI*\SV\+DOO 6DOHV5DWLR &2' &RXQW\CV &DVH68%-(&7LVD YDFDQWZDWHUIURQWSDUFHO $OO&RPSVOLVWHGDUH VDOHV7KHFRVW UHYHDOVDYDOXHRI. 65 1& WORTHEN, RUSS 0 848,200 600,000 02 NO CHANGE 848,200 01 REDUCTION 778,200 JA/BF 9:00 AM 58 BER 11-BER009597 12049 HORD, CHARLES DAVID 00141225 N REI 0001411192-20112011-0000-0 01 Above Market )RUHFORVXUH12 WORTHEN, 6DOH'DWH1$6DOH RUSS 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO .$SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV 2IIHUVIHHDSSUDLVDO 6DOHV5DWLR &2' &RXQW\CV &DVH68%-(&7LVDQ LPSURYHGZDWHUYLHZ SDUFHO&RUUHFWHG VWUXFWXUDOHOHPHQWVOLVWHG WRVXEMHFW)HH $SSUDLVDOCVGLVFORVHV 126,7(9$/8(7KUHH FRPSVXVHGDUH*ROI &RXUVH/RWVLQWKH 3HQLQVXODZKLFKDUH RXWVLGHWKHVXEMHFWCVWD[ QHLJKERUKRRG65 5HGXFWLRQWR 0 1,186,600 890,000 01 REDUCTION 993,900 01 REDUCTION 913,400 JA/BF PAGE 50 of 56 DECISION COMMENTS Board of Equalization and Review - August 2, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 59 BER 11-BER010048 11760 HUDSON, ALBERT & HUDSON, ANSLE 00141402 N REI 0001411214-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO .$SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV 2IIHUVIHHDSSUDLVDO 6DOHV5DWLR &2' &RXQW\CV &DVH68%-(&7LVDQ LPSURYHGSDUFHO)HH $SSUDLVDOKDV126,7( 9$/8(',6&/26(' &RPSLVD%$1. 6$/(&RUUHFWHGVTXDUH IRRWDJHLVVXHRQWKH LQIRUPDOOHYHO65 1& WORTHEN, RUSS 0 687,800 620,000 02 NO CHANGE 9:00 AM 60 BER 11-BER009014 10641 KIMBROUGH, WILLIAM & KIMBROUGH, ROYCE 00141111 N REI 0001411143-20112011-0000-0 01 Above Market )RUHFORVXUH12 WORTHEN, 6DOH'DWH1$6DOH RUSS 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO .$SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV 2IIHUVIHHDSSUDLVDOE\ %URZQ3HWKHO 6DOHV5DWLR &2' &RXQW\CV &DVH68%-(&7LVDQ LPSURYHGZDWHUIURQW SDUFHO)HH$SSUDLVDO KDV126,7(9$/8( ',6&/26('&RPS LVD)25&('6$/(ZLWK QRGLVFORVXUH,QDGHTXDWH DGMXVWPHQWVIRUODQG QRWHG65 1& 0 1,028,600 830,000 02 NO CHANGE 1,028,600 02 NO CHANGE 1,028,600 BF/JA 9:00 AM 61 BER 11-BER010079 12103 KOTHADIA, MANSUKHLAL & KOTHADIA, VILAS 00141223 N REI 0001411190-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV 2IIHUV&0$ 6DOHV5DWLR &2' &RXQW\CV &DVH68%-(&7LVDQ LPSURYHGSDUFHO&0$ RIIHUHGE\73VXSSRUWV WKHFRXQW\CVYDOXHLQWKH VXEMHFWCVVTXDUHIRRW UDQJH6XEMHFWZDV DGMXVWHGDWWKHLQIRUPDO OHYHO1RIXUWKHU DGMXVWPHQWVDUH ZDUUDQWHGDWWKLVWLPH 65 1& 0 607,300 550,000 02 NO CHANGE 607,300 02 NO CHANGE 607,300 BF/JA PAGE 51 of 56 WORTHEN, RUSS 687,800 01 REDUCTION 682,600 JA/BF DECISION COMMENTS Board of Equalization and Review - August 2, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) 9:00 AM 62 BER 11-BER008969 14003 MEDLIN, GENE & MEDLIN, LINDA 00141306 N REI 0001411210-20112011-0000-0 01 Above Market $33(//$17+$6 $&&(37('9$/8( )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV 2IIHUVFRPSV 6DOHV5DWLR &2' &RXQW\CV &DVH68%-(&7LVDQ LPSURYHGSDUFHO $GMXVWHGODQGIRUVKDSH DQGWUDIILF DFFRUGLQJO\$GMXVWHG JUDGHIURPDWRD 65 5HGXFWLRQWR WORTHEN, RUSS 0 744,700 9:00 AM 63 BER 11-BER009242 19887 MOORE, MICHELLE & MOORE, ERIC 00143176 N REI 0001411515-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 0 733ULYDWH$SSUDLVDO 0$SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV 2IIHUV5(),1$1&( DSSUDLVDO 6DOHV5DWLR &2' &RXQW\CV &DVH68%-(&7LVDQ LPSURYHGZDWHUIURQW SDUFHO5(),1$1&( )HH$SSUDLVDO&2036 DUHDOOVDOHV 65 1& WORTHEN, RUSS 0 1,114,900 9:00 AM 64 BER 11-BER009040 2431 MUSA, ROBERT & MUSA, LAURABELLE 00140108 N REI 0001410970-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO .$SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV 2IIHUV5(),1$1&( DSSUDLVDO 6DOHV5DWLR &2' &RXQW\CV &DVH68%-(&7LVDQ LPSURYHGZDWHUIURQW SDUFHO5(),1$1&( DSSUDLVDOVXEPLWWHG SURYLGHVIRULQIHULRU:) ORWVZLWKRXWDGMXVWPHQWV EHLQJPDGH65 1& WORTHEN, RUSS 0 754,900 PAGE 52 of 56 APPELLANT OPINION VALUE ($) STAFF REC 600,000 01 REDUCTION STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 644,400 01 REDUCTION 644,400 JA/BF 1,010,000 02 NO CHANGE 1,114,900 01 REDUCTION 1,009,900 JA/BF 550,000 02 NO CHANGE 754,900 01 REDUCTION 725,700 JA/BF DECISION COMMENTS Board of Equalization and Review - August 2, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER 9:00 AM 65 BER 11-BER008961 12667 NAAS, KURT & NAAS, MARIA 00140102 N REI 0001410961-20112011-0000-0 9:00 AM 66 BER 11-BER009595 3715 RAKATANSKY, WILLIAM & BROWNING, SHERRY 00143148 N REI 0001411470-20112011-0000-0 9:00 AM 67 BER 11-BER010046 10953 ROBERTS, RALPH & ROBERTS, WENDY 00140110 N REI 0001410974-20112011-0000-0 REASON 01 Above Market 01 Above Market STAFF NOTES )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO .$SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV 2IIHUVIHHDSSUDLVDO 6DOHV5DWLR &2' &RXQW\CV &DVH68%-(&7LVDQ LPSURYHGZDWHUIURQW SDUFHO)HHDSSUDLVDOCV &RPSDQG&RPS DUH5(/2&$7,21287 2)67$7(VDOHV 65 1& APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION WORTHEN, RUSS 0 733,200 672,000 02 NO CHANGE 733,200 02 NO CHANGE 733,200 JA/BF )RUHFORVXUH12 WORTHEN, 6DOH'DWH1$6DOH RUSS 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO .$SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV 2IIHUVIHHDSSUDLVDO 6DOHV5DWLR &2' &RXQW\CV &DVH68%-(&7LVDQ LPSURYHGZDWHUIURQW SDUFHO)HHDSSUDLVDO FRPELQHG/RWV LPSURYHG9DFDQW ZLWKDWRWDOLQGLFDWHG YDOXHRI.ZKLFK VXSSRUWVWKHFRXQW\CV FRPELQHGYDOXHRI ./RWZDV DGMXVWHGDWWKHLQIRUPDO OHYHODQGGRHVQRW ZDUUDQWDQ\RWKHU FKDQJHDWWKLVWLPH/RW KDVDOUHDG\EHHQ KHDUGDWWKH%(5 OHYHO65 1& 0 463,500 301,344 02 NO CHANGE 463,500 02 NO CHANGE 463,500 BF/JA )RUHFORVXUH12 WORTHEN, 6DOH'DWH6DOH3ULFH73 RUSS 2SLQLRQRI9DOXH. 733ULYDWH$SSUDLVDO .$SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV 2IIHUVIHHDSSUDLVDO 6DOHV5DWLR &2' &RXQW\CV &DVH68%-(&7LVDQ LPSURYHGZDWHUIURQW SDUFHO)HH$SSUDLVDO GRHVQRWGLVFORVH6,7( 9DOXH&RPSLVD )25&('6$/( &RPSVDQGKDYH LQDGHTXDWHODQG DGMXVWPHQWV65 1& 0 757,200 555,000 02 NO CHANGE 757,200 01 REDUCTION 617,200 JA/BF PAGE 53 of 56 DECISION COMMENTS Board of Equalization and Review - August 2, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 68 BER 11-BER008906 22152 ROGERS, JAMES & ROGERS, DONA 00143170 N REI 0001411502-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH6DOH 3ULFH. 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO .$SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV 2IIHUVFRPSV 6DOHV5DWLR &2' &RXQW\CV &DVH68%-(&7LVDQ LPSURYHGZDWHUIURQW SDUFHO65 1& WORTHEN, RUSS 0 870,500 760,000 02 NO CHANGE 870,500 02 NO CHANGE 870,500 JA/BF 9:00 AM 69 BER 11-BER009840 23670 SAFIRSTEIN, DAVID & LOWE, KATRINA 00143162 N REI 0001411491-20112011-0000-0 01 Above Market )RUHFORVXUH12 WORTHEN, 6DOH'DWH6DOH3ULFH RUSS 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV 2IIHUVFRPSVDQG XWLOL]LQJDYHUDJLQJ 6DOHV5DWLR &2' &RXQW\CV &DVH68%-(&7LVDQ LPSURYHGZDWHUIURQW SDUFHO6XEMHFWZDV DGMXVWHGIRULVVXHVDWWKH LQIRUPDOOHYHO1RIXUWKHU DGMXVWPHQWVDUH ZDUUDQWHGDWWKLVOHYHO 65 1& 0 487,700 400,673 02 NO CHANGE 487,700 01 REDUCTION 449,200 JA/BF 9:00 AM 70 BER 11-BER009912 7136 SHIMKO, JOHN & 00144167A SHIMKO, CYNTHIA N REI 0001411660-20112011-0000-0 )RUHFORVXUH12 WORTHEN, 6DOH'DWH6DOH3ULFH RUSS 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO .$SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV 2IIHUV5(),1$1&( DSSUDLVDO 6DOHV5DWLR &2' &RXQW\CV &DVH68%-(&7LVDQ LPSURYHGZDWHUIURQW SDUFHO5(),1$1&( DSSUDLVDOSURYLGHVQR VLWHYDOXHGLVFORVXUH ,QDGHTXDWHDGMXVWPHQW IRUODQGQRWHG&RUUHFWHG VTXDUHIRRWDJHDQGRWKHU LVVXHVRQWKHLQIRUPDO OHYHO1RIXUWKHUFKDQJH LVZDUUDQWHG65 1& 0 813,700 712,000 02 NO CHANGE 813,700 02 NO CHANGE 813,700 JA/BF PAGE 54 of 56 DECISION COMMENTS Board of Equalization and Review - August 2, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 71 BER 11-BER009321 19886 SOMMER, JOHN & SOMMER, DIANE 00141103 N REI 0001411122-20112011-0000-0 01 Above Market $33(//$17+$6 $&&(37('9$/8( )RUHFORVXUH12 6DOH'DWH6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV 2IIHUVLQIRUPDWLRQ 6DOHV5DWLR &2' &RXQW\CV &DVH68%-(&7LVDQ LPSURYHGSDUFHO &RUUHFWHGODQGVL]H LVVXH65 5HGXFWLRQWR WORTHEN, RUSS 0 725,500 575,000 01 REDUCTION 575,500 01 REDUCTION 575,500 JA/BF 9:00 AM 72 BER 11-BER009043 10943 WASHAM, WOODROW T JR & WASHAM, SHARON 00150118 N REI 0001414074-20112011-0000-0 01 Above Market $33(//$17+$6 $&&(37('9$/8( )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO .$SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV RIIHUVIHHDSSUDLVDO 6DOHV5DWLR &2' &RXQW\CV &DVH68%-(&7LVDQ LPSURYHGZDWHUIURQW SDUFHO$GMXVWHGODQG YDOXHUHJDUGLQJHTXLW\WR DGMRLQLQJSDUFHOZLWK VDPHLVVXHV65 5HGXFWLRQWR WORTHEN, RUSS 0 969,600 685,000 01 REDUCTION 681,400 01 REDUCTION 681,400 JA/BF 9:00 AM 73 BER 11-BER009427 14919 WRIGHT, DAVID & WRIGHT, MARCIA / ESSEX RICHARDS, P.A. ATTN: MARC E. GUSTAFSON 00141112 N REI 0001411144-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO .$SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV RIIHUVFRPSV 6DOHV5DWLR &2' &RXQW\CV &DVH68%-(&7LVDQ LPSURYHGZDWHUIURQW SDUFHO&RPSVSURYLGHG DUHRILQIHULRUORFDWLRQ DQGYLHZ65 1& WORTHEN, RUSS 0 878,300 501,300 02 NO CHANGE 878,300 01 REDUCTION 808,300 JA/BF PAGE 55 of 56 DECISION COMMENTS Board of Equalization and Review - August 2, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) 9:00 AM 74 BER 11-BER008982 4288 YOUNGBLOOD, JOHN F III & YOUNGBLOOD, NITA 00145206 N REI 0001411701-20112011-0000-0 02 Below Market )RUHFORVXUH12 WORTHEN, 6DOH'DWH1$6DOH RUSS 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO .$SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV 2IIHUVPDS 6DOHV5DWLR &2' &RXQW\CV &DVH68%-(&7LVD YDFDQWZDWHUIURQWSDUFHO 6XEMHFWDGMRLQV73 LPSURYHGSDUFHO+DV EHHQEHHQDGMXVWHG GRZQWRUHIOHFWWKHVL]H DQGQREXLOGVWDWXVDWWKH LQIRUPDOOHYHO65 1& 0 70,000 9:00 AM 75 BER 11-BER006907 23863 BRODSKY, BARRY & BRODSKY, MARLA 20942102 Y REI 0001980540-20112011-0000-0 01 Above Market WITHDRAWN 0 524,000 DEVAULT, CHERYL APPELLANT OPINION VALUE ($) STAFF REC 25,000 02 NO CHANGE 440,000 WITHDRAWAL Notes: 5HPRYHGIURPWKHGRFNHWDQGDGGHGWRWKHGRFNHW 5HPRYHGIURPWKHGRFNHWDQGDGGHGWRWKHGRFNHW 5HPRYHGIURPWKHGRFNHWDQGDGGHGWRWKHGRFNHW $&\QWKLD6KLPNRFDOOHGWRVD\VKHZRXOGQRWDWWHQGWKHPHHWLQJWRGD\IRUPHGLFDOUHDVRQV,H[SODLQHGLWZDVQRWPDQGDWRU\IRUKHUWREHKHUHDQGVLQFHZHGLGQ WKDYHKRXUVQRWLFHKHUDSSHDOZRXOGEHKHDUGWRGD\DQGVKHZDVUHOLHYHG 5HVFKHGXOHSHU%RDUGVRDSSUDLVHUFDQJRRXWDQGPHDVXUHDGGHGWRGRFNHW $//0,187(6$&&(37('$1'$33529('$6/,67(')2572'$< 6+($5,1*-$%) Tuesday, August 07, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY PAGE 56 of 56 BER CHAIRMAN STAFF REC VALUE ($) DECISION 70,000 02 NO CHANGE 524,000 Withdrawn DECISION VALUE ($) MOTION 70,000 JA/BF 0 DECISION COMMENTS