Concerns Regarding BOER Deliberation Process

[Colter DeBree]

Dear Chair and Members of the Orange County Board of Commissioners,

I am writing to express concerns about the conduct and procedural fairness of recent hearings before the Orange County Board of Equalization and Review.

During my participation in a recent appeal hearing, one board member suggested reducing the land value by $100,000. Chairman Meyers did not appear to meaningfully engage with or address that suggestion, and the proposal was not reflected in the meeting minutes. From my perspective, there was little discussion of that board member’s recommendation before the board, in particular the chairman, moved on.

As a taxpayer, I am concerned about whether all board members’ viewpoints are being fully considered and whether the record accurately reflects the substance of deliberations. The appearance that certain perspectives may be dismissed without discussion undermines confidence in the fairness and independence of the process.

• Is it standard practice for suggested valuation adjustments by board members to go unrecorded in the minutes?
• What procedures are in place to ensure balanced deliberation and full consideration of differing viewpoints?
• How does the County ensure that the Board of Equalization and Review operates independently and transparently for taxpayers?

I appreciate the time and service of all board members and recognize that these hearings can be challenging. I was hoping that the process would appear fair and balanced for Orange County taxpayers such as myself. Sadly, it did not.

Thank you for your attention to this matter.

Sincerely,

Colter DeBree

513 North St, Chapel Hill, NC 27514

919-656-3398

[Jean Hamilton]

Dear Colter DeBree,

 

On behalf of the Orange County Board of Commissioners (BOCC), thank you for bringing your concerns to our attention. Your important questions are ones that have been raised by other residents and the BOCC. The BOCC established the Orange County Tax Assessment Work Group to understand and recommend ways to improve and make more transparent the policy, processes, and procedures around tax assessment, including appeals. The County is also planning to hire an independent consultant. I will ask staff to respond to your questions with the knowledge that the Tax Assessment Work Group has not completed its work.

 

Sincerely,

Jean

 

Jean Hamilton, Chair

Orange County Board of Commissioners

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From: Colter DeBree <colter...@outlook.com>
Sent: Wednesday, February 11, 2026 12:21 PM
To: ALL_BOCC_MANAGER_CLERK <OCB...@orangecountync.gov>
Cc: Steven "Chad" Phillips <stphi...@orangecountync.gov>
Subject: Concerns Regarding BOER Deliberation Process

 

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[Colter DeBree]

Ms. Hamilton:

I appreciate your response. I am glad to hear that you are all looking into ways to make the process more transparent. I'm hoping that the Tax Assessment Work Group comes up with some good recommendations. As a taxpayer, it did not seem like my concerns were being considered with the exception of one individual at the Orange County Tax Office. Whether fair or not, my perception was that the BOER chair was heavily pre-disposed to take the county's side.

Thanks for your attention to this matter, Colter

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From: Jean Hamilton <jham...@orangecountync.gov>
Sent: Thursday, February 12, 2026 6:07 PM
To: Colter DeBree <colter...@outlook.com>; ALL_BOCC_MANAGER_CLERK <OCB...@orangecountync.gov>

Cc: Steven "Chad" Phillips <stphi...@orangecountync.gov>

Subject: Re: Concerns Regarding BOER Deliberation Process

 

[Nancy Freeman]

Good afternoon Mr. DeBree,

 

In an effort to address your questions and concerns see the information below. Some of this information will be duplicate from responses that you received separately from Deputy Assessor Chad Phillips.

 

During my participation in a recent appeal hearing, one board member suggested reducing the land value by $100,000. Chairman Meyers did not appear to meaningfully engage with or address that suggestion, and the proposal was not reflected in the meeting minutes. From my perspective, there was little discussion of that board member’s recommendation before the board, in particular the chairman, moved on. As a taxpayer, I am concerned about whether all board members’ viewpoints are being fully considered and whether the record accurately reflects the substance of deliberations. The appearance that certain perspectives may be dismissed without discussion undermines confidence in the fairness and independence of the process.

I have attached the signed minutes from the two days that you attended Board of Equalization and Review (BOER) hearings. There were four properties appealed, three on December 17^th, and one on January 28^th. On both days the same three board members were in attendance. In all of four of these hearings, when a motion was made, it was seconded, and all three members voted yes. As a rule, if a motion is made and not seconded, that information is included in the minutes. BOER members preface a motion by saying: “I move to ___________” or “I make a motion to__________”.
There were no references to a motion that was not seconded in the minutes for either day. In the situation you describe, the comments would have been part of the discussion between the board members as they made their decision. As Deputy Assessor stated in his response to you:

Statue requires that the Assessor keep minutes but does not specify what is required to be kept in them. In Orange County, the minutes include the details of the property, the reason for the appeal, and summaries of evidence. It lastly contains the motion, who seconded it, and whether each member voted for it, or if any voted against.

We have had several situations in the 2025 appeals session when a BOER member did not agree with a seconded motion and they voted no, which was recorded in the minutes, but that did not occur in these four hearings.
The current BOER has been appointed to serve the 2025 and 2026 years. Further, the three board members who were in attendance for both of these meetings have substantial experience as BOER members. They were not new members as of 2025 who might have been uncertain or unfamiliar with the process.

• Is it standard practice for suggested valuation adjustments by board members to go unrecorded in the minutes?     On some individual appeals, the discussion can stretch on for 30-45 minutes. For that reason, we do not record all points made during discussion in the minutes.

?       What procedures are in place to ensure balanced deliberation and full consideration of differing viewpoints?     Board members are expected to deliberate and make a decision during the hearing, and while the appellant is present if the appellant attends the hearing. Additionally, the Board members are provided the evidence that has been submitted by the appellant and the appraiser before the hearing, so they can review it before the hearing begins, which allows them to stay on a reasonable schedule for hearing appeals. The board members do not discuss appeals outside of the hearing with other board members or Tax Office staff.
The fact that a motion is formally made (with the language mentioned above), and must be seconded, and that all members must vote once the motion has been seconded is the formal process for decision making by the BOER members. Any member may choose to make a motion, second a motion or not second a motion. They also choose to vote for or against a motion that was seconded. The motions, who made them, who seconded them or the fact that they did not get seconded, and the vote are included in the minutes. If a member votes against a seconded motion, the member is identified in the minutes.

?       How does the County ensure that the Board of Equalization and Review operates independently and transparently for taxpayers?  The members of the Board of Equalization and Review apply directly to and are appointed by the Board of County Commissioners. Tax Office does not participate in this process.
Per NCGS 105-322 (c), BOER members are required to take and sign an oath, which is administered before the Board conducts any other business. Additionally Orange County Tax Office requests training for the BOER that is provided by the North Carolina Department of Revenue. See attached for the oath. The Tax Office also offers BOER members the opportunity to attend a UNC School of Government webinar, hosted by Professor of Public Law and Government Christopher McLaughlin entitled: “Best Practices for Boards of Equalization and Review”.

I hope this information is helpful.

 

Best,

Nancy Freeman, Director 

Orange County Tax Administration

228 S. Churton St, PO Box 8181, Hillsborough, NC 27278   |   office: (919) 245-2735  |   nfre...@orangecountync.gov

 

CONFIDENTIALITY NOTICE:  All email messages, including any attachments, generated from or received by this account are the property of Orange County Government and as such are considered public domain and are subject to the North Carolina Public Records Law.  Certain confidential information may be transmitted and any unauthorized review, use, disclosure or distribution is prohibited.  If you are not the intended recipient, please contact the sender by reply email and destroy all copies of the original message. 

 

 

 

 

 

 

[Colter DeBree]

Ms. Freeman:

I appreciate the additional information. It does help explain the process in more detail.

It sounds as though not much can be done to address my concerns. The bottom line is for me it did not seem as though the BOER committee (in particular the Chair) was a neutral party between the taxpayer (myself) and the county but instead heavily biased towards the county. In my opinion, the Chair also did not seem to thoughtfully consider the input from at least one other board member. I would encourage you all to get some feedback from other taxpayers as to whether other taxpayers shared the same sentiment as I did this tax season. I also went through this process during the last revaluation a number of years ago. At that point, I did feel that the board was truly acting as a genuine neutral party between taxpayer and county. That was not the case this year.

In terms of the county itself, I find it especially troubling that the county is not addressing some known issues with how land values were calculated in the neighborhoods that I brought to their attention. A representative of the county directly acknowledged to me that land values were either too high in one neighborhood or too low in the other. The county has not shared any information identifying which values were correctly calculated. The county has indicated that this will be corrected by 2029. That leaves me as the taxpayer paying substantially more in taxes for 4 years. Hopefully, you have received copies of the appeal materials that I submitted to the PTC for 3 of the 4 properties that I have asked to PTC to review.

On one final note, would you or someone at the county be able to provide me with more details on the algorithm used in calculate the land values in NBC 7172 and NBC 7170. Or even just point me in the direction of any resources that may help me understand the methodology better.

Thanks for your time, Colter

Dwight "Colter" DeBree

919-656-3398

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From: Nancy Freeman <nfre...@orangecountync.gov>
Sent: Sunday, February 15, 2026 5:21 PM
To: colter...@outlook.com <colter...@outlook.com>
Cc: ALL_BOCC_MANAGER_CLERK <OCB...@orangecountync.gov>; Steven "Chad" Phillips <stphi...@orangecountync.gov>; Jean Hamilton <jham...@orangecountync.gov>
Subject: RE: Re: Concerns Regarding BOER Deliberation Process

 

[Nancy Freeman]

Good afternoon Mr. Debree,

 

Thank you for your feedback. Here is some additional information concerning the BOER members that attended your hearings:

• Chair Leon Meyers attended both the Charge provided by the NC Department of Revenue in March 2025, and attended the webinar offered by the UNC SOG entitled “Best Practices for Boards of Equalization and Review” prior to that.
• Member Barbara Levine also attended the webinar offered by the UNC SOG entitled “Best Practices for Boards of Equalization and Review”.
• Member Shannon Julian attended the Charge provided by the NC Department of Revenue in March 2025

You can learn more about the BOER member and application process here: https://www.orangecountync.gov/971/About-Volunteer-Boards-Commissions. Here you will find information on the current members.

 

For the 2029 revaluation, we are enhancing the methodology used to allocate property value among its components. While the total market value of a property may be accurate, the distribution of value between the land and improvements (such as the home) is not always precise. The updated methods we are implementing will improve the accuracy and consistency of this allocation.

 

You will find information in our Schedule of Values about land appraisal on page 56, and about land calculation on page 69. All 4 properties in question are lot priced and located in neighborhood 7172. The base price for the lots is $700,000. Changes to land value from BOER hearings:

• 9788596302 – lot had 15% adjustment due to easement, no additional change by BOER. Total land value is $595,000
• 9788595445 – lot had 40% adjustment for access and easement, BOER increased to 45%. Total land value $385,000
• 9788594592 – lot had 50% adjustment due to access and topography, BOER increased to 60%. Total land value is $280,000
• 9788595227 – lot had no adjustment to land value. Total land value $700,000

 

I hope this information is helpful.

 

Best,

Nancy Freeman, Director 

Orange County Tax Administration

228 S. Churton St, PO Box 8181, Hillsborough, NC 27278   |   office: (919) 245-2735  |   nfre...@orangecountync.gov

 

CONFIDENTIALITY NOTICE:  All email messages, including any attachments, generated from or received by this account are the property of Orange County Government and as such are considered public domain and are subject to the North Carolina Public Records Law.  Certain confidential information may be transmitted and any unauthorized review, use, disclosure or distribution is prohibited.  If you are not the intended recipient, please contact the sender by reply email and destroy all copies of the original message. 

 

 

 

From: Colter DeBree <colter...@outlook.com>

Sent: Monday, February 16, 2026 4:37 PM
To: Nancy Freeman <nfre...@orangecountync.gov>
Cc: ALL_BOCC_MANAGER_CLERK <OCB...@orangecountync.gov>; Steven "Chad" Phillips <stphi...@orangecountync.gov>; Jean Hamilton <jham...@orangecountync.gov>

Subject: Re: Re: Concerns Regarding BOER Deliberation Process

 

CAUTION: External email. Do not click links or open attachments unless verified. Report suspicious emails with the Phish Alert Button located on your Outlook menu bar on the Home tab.

Ms. Freeman:

[Colter DeBree]

Ms. Freeman:

Thanks again for the follow up.

Best, Colter

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From: Nancy Freeman <nfre...@orangecountync.gov>
Sent: Tuesday, February 17, 2026 3:43 PM

To: colter...@outlook.com <colter...@outlook.com>
Cc: ALL_BOCC_MANAGER_CLERK <OCB...@orangecountync.gov>; Steven "Chad" Phillips <stphi...@orangecountync.gov>