BOEminutes2023march24
Minutes
BOARD OF EQUALIZATION
Friday, March 24, 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 8:59 AM
In Person:
9:00 AM - 3686 N Frederick Pike (Map #30-A-170D) - Mrs. Vance brought information
comparing properties and shared concerns that her assessment seems higher than
her neighbors. In comparing to neighbors the Board observed she was in a B category but her
neighbors who had the same builder were all C category homes. The Board decided to
change her home to a C category for assessment purposes.
9:30 AM - 112 Oatgrass Ct (Map #87B-4-3-187) Mr. & Mrs. Casavecchia shared their
concerns that the land value on their property is 122,000 and shared many neighbors with
land values of 92,000. The Board reviewed neighboring parcels and noticed some with water
views at different land values and requested the assessors evaluate and report back.
10:00 AM - Vacant Land (Map #51-A-16E) - Mr. & Mrs. Saville shared that the property does
not have a homesite or a perc to make it buildable. The Board observed that there are some
other properties in the same vicinity without homesites at a lower land value assessment and
decided to remove the homesite from this assessment and adjust the assessment
to align with a neighboring parcel at $4,000 per acre.
Online appeals:
601 Fall Run Ln (Map #58-9-8), the owner sent in information to review questioning how the
assessment went up so much in only 3 months. The value given when the home was
completed in 7/22 led to the property being assessed at that time using the then tax values
(values from the 2021 reassessment), and at this time all properties are being reassessed at
the current values. In evaluating other nearby land and homes, the Board determined that this
property is being equitably assessed and decided to make no change.
578 Fishel Rd (Map #59-A-34D) - Owner shared a concern regarding reassessment and
shared an appraisal from May of 2021. The Board evaluated other neighboring and similar
homes and determined that this assessment is equitable and no change is warranted.
214 Flanagan Dr (Map #64G-2-2-106) - Owner shared information and concerns in a letter
regarding his reassessment. The Board evaluated the changes applied to his assessment by
the board of assessors, and also compared this property to other nearby properties and
determined that it has been equitably assessed.
Horizon Commons LLC - 1090 Millwood Pike (Map #64-A-101) - In evaluating other similar
age and style properties the Board determined that increasing the depreciation of this property
and categorizing it in Fair condition would be warranted.
Horizon Commons LLC - 1080 Millwood Pike (Map #64-A-101A) In evaluating other similar
age and style properties the Board determined that increasing the depreciation of this property
and categorizing it in Fair condition would be warranted.
Delco Development - 156 Delco Plaza (Map #64-A-4A) - The Board evaluated and compared
to other similar commercial plazas and determined that it has been fairly and equitably
assessed, no change made.
Delco Vacant Land (Map #64-A-102) - application indicates no change requested,
assessment was kept the same
980 Millwood Pike (Map #64-A-106) - noted that there was a permit to renovate in 2022, and
that the property currently is in Good condition and has an 11% depreciation applied to it. No
change made to the assessment.
In Person
11:45 AM - 113 Nassau Dr (Map #55G-5-1-7) Mr. Lockcuff shared a recent sale in his
neighborhood and his concern for the assessed value, especially given that his home needs
siding and windows. There was an adjustment made by the board of assessors to adjust for
the basement square footage. In evaluating other similar nearby homes, it was determined
that this property has been equitably assessed.
Board adjourned at 12:00 PM for lunch and reconvened at 12:30 PM
12:30 PM - Mr. Serrell representing (Map #86-A-17) - vacant wooded B1 land adjacent to
plaza. No VDOT access permitted, really unusable without creating access through the
neighboring parcel. Mr. Serrell shared that it was purchased at a price of 350,000. The Board
compared to other vacant B1 land nearby and noted it is being assessed at a slightly lower
price but with its challenges and being unusable without significant work, the Board decided to
add a 50% land adjustment.
12:30 PM - Mr. Serrell representing (Map #86-A-18) - largely vacant, planning to demolish and
rebuild most of the site, but as is it is not being utilized or generating income. There has been
vandalism to the buildings and they are not in great shape. Board requested assessor
evaluate why the AutoZone was being assessed at a higher rate than other auto part shops
nearby and report back so we can finalize this appeal at a subsequent meeting.
1:30 PM - 168 Manuel Dr (Map #32-13-4) - Ms. LaBarca shared her concerns with the
community happenings that she feels are bringing down her value. In comparing to
neighboring properties the Board determined that her property is being equitably assessed.
1:45 PM - 6 lots in Shawneeland (Map #49A05-1-Q-25, 49A03-1-P-6, 49A04-1-A-39, 49A04-
1-A-213, 49A04-1-K-46, 49A04-1-L-16) asking for tax relief. He stated that none of the
properties have a homesite or perc work done. A soil scientist has told him some may perc,
but some will not, but at this time none have that at this time. The Board determined that the
one parcel being assessed at a higher rate (with a homesite) should have that homesite
removed, reducing the tax liability on 49A03-1-P-6 from $30,000 to $7,000).
2:30 PM - Vacant land (Map #72-A-29) - Carlin Brumback Sr shared that his property is not
worth what being assessed for. The Board noted that his property is in land use, and
based on his information of it not being buildable confirmed that there is no homesite
assessment then compared the per acre value being assessed to other nearby parcels and
determined that this parcel is being equitably assessed.
2:45 PM - 418 Sawmill Dr (Map #17-3-34) - Mr. Crockett shared concerns for the land value
portion of his assessment and provided comparable sales to indicate other land
sales near this property. The Board compared this property to nearby properties with homes
and determined that his property is being equitably assessed.
Respectfully submitted,
Bradley Comstock
Secretary, Board of Equalization, Frederick County, Virginia