BOEminutes2023march23
Minutes
BOARD OF EQUALIZATION
Thursday, March 23, 2023
9:00 AM
107 NORTH KENT STREET, WINCHESTER, VIRGINIA
ATTENDEES:
Board Members Present: Theo Theologis, Jake Carpenter, Scott Strosnider, Betsy
Brumback, Bradley Comstock
Board Members Absent:
Staff present: Kelly Fultz
Call to order: The meeting was called to order at 9:14 AM
Approval of minutes of January 26, 2023 meeting motioned by Bradley and seconded by Jake,
unanimous approval.
Hearings:
9:15 AM - 209 Canyon Rd (Map #65F-2-2-158) Mr. Wood presented, 1968sqft. Basement is
unfinished, no fireplace. Mr. Wood presented comparable homes to consider. Assessor
offered printing up a field data sheet for the homeowner. Board considered and compared to
neighboring similar style homes and determined that this property has been equitably
assessed and no change should be made. Vacant Land (Map#17-14-6-31) same owner, Mr.
Wood presented comparable land sales in the Gore area. The Board compared this property
to neighboring properties and determined that it is being equitably assessed, no change
made.
9:30 AM - 261 Market St (Map#43-A-100A) - Michael Benak representing stated that the
previous assessment was significantly less. Value contesting is 16,083,300. Freestanding
on 12 acres. Sqft is 139,000, is willing to accept the discrepancy in sqft based
on interior vs exterior measurements. Property built in 2008, representative suggests that at
an age of 15 years, it should have a larger depreciation than 7%. He further explained that
with an overall life expectancy of 30-35 years, should be at a 42.8% to 50% depreciation
based on the guide. The representative then compared the property to the neighboring Target
for comparison, and pointed out the differences between Target and (lighting, flooring,
building finishes). Board compared property to other similar discount warehouses in the
County, and determined that the depreciation being applied to this assessment is
not in line with other similar discount warehouses and agreed to adjust the depreciation from
7% to 12%.
10:00 AM - 506 Ewings Ln (Map#85-A-139A), Mr. Scothorn shared his concerns stated in his
letter. The Board reviewed Mr. concerns and compared to properties with similar
land features. It was noted that there is a physical depreciation and a land adjustment already
applied for the features Mr. Scothorn shared. The Board determined that no adjustment was
merited for this property.
County attorney, Rod Williams visited to share about FOIA, which covers both meetings and
documents. If 3 or more members of the BOE are present, that constitutes a quorum and
should not discuss formal business unless during a formal public meeting.
11:00 - Vacant Land (Map #26-8-1-13, #26-8-1-14 & #26-8-1-16), Mr. Poole shared his
concerns with the value on his lots. He purchased four lots collectively for $150,000, and
shared that he feels the other lots are not buildable. The Board compared these lots to
neighboring lots and determined that the homesites and price per acre are being applied
equitably and determined that no change should be made to this assessment.
11:30 AM - 161 Shannon Ct (Map #52-20-5-40) - Mr. Perry shared his concerns and an
appraisal from when he purchased the home. Board noted some discrepancies in the square
footage of the home and basement between the appraisal and tax records. Board requested
an assessor visit the property to measure so the Board can determine if an adjustment is
justified on the square footage that is being assessed.
11:55 AM - 113 Grebe Dr (Map #87B-1-3-78) - Mr. Coolidge presented data about other
homes on his street with concerns that his assessed value has increased more than his
assessed values. A photo was shared showing an unfinished room in the
basement, which is a discrepancy from the information. The Board took action to
adjust his finished basement square feet from 2206 to 1174 square feet, thereby adjusting his
assessed value.
12:10 PM recessed for lunch
12:49 PM reconvened
12:50 PM - 205 Whimsy Ln (Map#61-A-33H) Mrs. Catapano shared a copy of her house plans
and concerns about our records being inaccurate and additionally about the price per square
foot that her house has been assessed at. Board requested that an assessor do a site visit
1:15 PM - 101 Chanterelle Ct (Map#84-8-2-31) - Mr. Moody shared concerns regarding the
land value being assessed on his property with a different rate for the homesite and per acre.
He is also concerned about his assessed improvement (home) value when compared to
comparable homes that were used in an appraisal which he shared. Appraisal shows a value
of 675,000, and feels that is a more accurate reflection of the value. Board evaluated other
similarly sized properties within the same community and determined they have been
equitably assessed in both land and improvements, the variation in assessed value is
accounted for in variations between improvements (size, finished basement square feet, etc.)
Online appeals
1527 Senseny Rd (Map #54-A-128) - overview of the project being low income housing,
details and budget shared as well as rent rolls. The Board requested the assessors evaluate
the information given and explore an income based assessment vs a cost approach, and
return to the Board with information about how other low income apartment complexes are
being assessed so we can compare.
111 Heath Ct (Map #55M-2-9-112) - Comparables provided online were compared. The
Board worked to identify other same age homes with similar construction (size and exterior
materials), and determined that this property has been equitably assessed.
102 Killaney Ct (Map #64G-3-5-142) - Caliva - in looking at similar homes (same floorplan
and builder), the Board discussed and wanted to look at some comparable and revisit.
2:30 PM - 108 Heath Ct (Map #55M-2-9-122) - Phone appeal, Mr. Robert shared his concerns
regarding the large jump in his assessed value. In evaluating and trying to find similar homes
(same floorplan and age), the others seem to be smaller in size, so the Board requested that
an assessor do a site visit to measure the home and verify that information. It was also noted
that this assessment includes a finished basement, which was discovered the last time this
home sold but was not reflected in the 2021 assessed value
3:30 PM - 111 Killaney Ct (Map #64G-3-5-122) - Mr. Mcfarland presented a recent appraisal
valuing the property at 599,500. He stated no improvements have been made to the property
since purchasing. He also shared the same floorplan home in the same neighborhood. The
Board compared the two properties as well as other nearby properties and determined that it
has been equitably assessed.
Board adjourned at 4:00 P.M.
Respectfully submitted,
Bradley Comstock
Secretary, Board of Equalization, Frederick County, Virginia