BOARD OF EQUALIZATION KELLYS.COX CHAIRMAN W.C."BUCK" GOUGHJR. VICE-CHAIRMAN VIRGINIA! PEAVEY SECRETARY WENDELL SCOTT BOARDMEMBER WALTER' TOWNSEND BOARDI MEMBER  ASHLEY GUNN ADMINISTRATIVE ASSISTANT  Telephone: (804)561-3039 Facsimile: (804) 561-6039 Website: www.ameliacova.com  16360 Dunn Street, Suite 101 Post Office Box A Amelia Court House, Virginia 23002  Board of Equalization Hearing  October 10, 2023  The Board of! Equalization met to discuss the appeals filed. Afterr reviewing each, the Board made their recommendations to be given to the Commissioner ofl Revenue to be updated. With no further action needed, the Board ofl Equalization adjourned on a motion by Walter  Townsend and seconded by William "Buck" Gough.  (  S.Kelly Coy,Chairman Amelia Board 6fE Equalization  sk    BOARD OF EQUALIZATION KELLYS.COX CHAIRMAN WACPRLCK-GOIGR VICE-CHAIRMAN VIRGINIA PEAVEY SECRETARY WENDELL SCOTT BOARDN MEMBER WALTER' TOWNSEND BOARDI MEMBER  ASHLEY GUNN ADMINISTRATIVEASSISTANT  Telephone: (804)561-3039 Facsimile: Website: www.ameliacova.com  (804)561-6039  16360 Dunn Street, Suite Post Office Box A Amelia Court House, Virginia 23002  101  Board of Equalization Hearing  June 8, 2023  June 8, 2023, BOE Hearing  Present: Wendall Scott, Buck Gough, Kelly Cox, WalterTownsend, Virginia Peavey, Ashley Gunn  Roy Easter William Brewer William Pike Russell Deane James Royal James Royal from 5 years ago. Mr. Royal left with clarity. Roy Easter  Mr. Royal wanted clarity on why assessed SO high with no improvements. Ashley got a comparable one which was assessed higher. It was explained that $21,000 is the minimum for 1st acre that $16,500 was  Mr. Easter left with no change to his property card. It was explained to him that the burden of proof must be brought by him. It was explained the 15t acre is $21,000, then the rest of the acreage is assessed It was explained to Mr. Easter that there were 30 different % on all his property because 3 different types of property. Mr. Easter was not confident in who did the assessment and felt the Commissioner of Revenue did it and she was not qualified, and this was corrected by BOE that it was a company with  based on what iti is -6 example, farming, timber, etc..  qualifications. William Brewer  Mr. Brewer was upset his was assessed sO high this year and made no improvements to his house. He had to fix his roof leaking sO had to fix that. He was told this did not meet thei improvements to be assessed higher SO not part of it. The BOE told him we would check to make sure he was not assessed    any more than his neighbors. BOE will look at the $/sq feet and the depreciation value. He asked if he could make another appointment: after meeting with the Commissioner on other properties. BOE: said yes and please do come back with more information for us to look at. If his assessment is like others  there will be no change to his assessment.  William Pike  Mr. Pike was upset about his assessment being sO high with no improvements made. All he has done is bush hog. BOE explained 1sta acre is $21,000 the other 4 acres were assessed as to the type they are. Value is based on what type the land is - farming, house, timber, ect. There will be no change to hisi if  his assessment is comparable to the others around him.  Russell Deane  Mr. Deane brought in plans to his house because the assessment is sO high. The assessor put wrong square footage on the assessment, 5O he was asking for changes to be made. Mr. Deane met with the assessor once to fix the upstairs square footage - which the assessor did change to correct footage. The basement is still listed wrong at 1917 square feet and iti is clearly on the house plans as 840 square feet. BOE requests to change the square footage in the basement to reflect the correct sqft.  FOLLOWUP for BOE: effective age.  Ashley is going to ask for the formula that the assessor uses on depreciation and the assignment of the    BOARD OF EQUALIZATION KELLYS.COX CHAIRMAN W.C."BUCK" GOUGHJR. VICE-CHAIRMAN VIRGINIA PEAVEY SECRETARY WENDELL SCOTT BOARDN MEMBER WALTER TOWNSEND BOARDI MEMBER  ASHLEY GUNN ADMINISTRATIVEASSISTANT  Telephone: (804).561-3039 Facsimile: (804).561-6039 Website: www.amelacoya.com  16360 Dunn Street, Suite Post Office Box. A Amelia Court House, Virginia 23002  101  Board of Equalization Hearing  June 16, 2023  June 16, 2023, BOE Hearing  Present: Wendall Scott, Buck Gough, Kelly Cox, Walter Townsend, Virginia Peavey, Ashley Gunn  Roy Gunter Delvin Moore Roy Gunter- pending  Royi is concerned his property and his son's property were listed as average and they are, in his opinion, below average. He said they are depreciating, and you can see where it is. He had photos present to show cracks ini the concrete floori in the basement, siding falling apart, as well as no deck because falling apart. Roy did call the assessor regarding the questions he had and said the assessor was very dismissive and only chose to change the pool assessment. The BOE decided to leave as pending until we can get further explanation on how the evaluating and grading is determined - and Is it "average fori its age of  1985."  Delvin Moore pending  Delvin said he has a "drastic increase" on improvement of his property when iti is not even livable. All that he does is bush hog it. Delvin brought photos of the property. The only difference from the last assessment was they added the $15,000 for well and septic but Delvin: said it should be condemned The BOE will talk with the assessor and ask questions regarding the 309% increase on this property and  because only has 61 feet of water and again the house is not livable.  how determined.    BOARD OF EQUALIZATION KELLYS.COX CHAIRMAN WAC-PBLCK'GOUGHOR VICE-CHAIRMAN VIRGINIA PEAVEY SECRETARY WENDELL SCOTT BOARDMEMBER WALTER' TOWNSEND BOARD MEMBER  ASHLEY GUNN ADMINISTRATIVE/ ASSISTANT  Telephone: (804).561-3039 Facsimile: (804).561-6039 Website: www.amelacoya.com  16360 Dunn Street, Suite Post Office Box A Amelia Court House, Virginia 23002  101  Board of Equalization Hearing  June 29, 2023  June 29, 2023, BOE Hearing Scott Lumber - JoAnn Webb Scott Lumber- closed. JoAnn Webb spent several hours with the assessor.  Present: Wendall Scott, Buck Gough, Kelly Cox, Walter Townsend, Virginia Peavey  JoAnn came with several properties. One of which, she will be going to the Board of Supervisors. She We went through each card and were alli for clarification and explanation with no further action needed. BOE explained the new assessors putting the $15,000 on property cards with well and septic/water and sewer. Also, BOE explained the deprivation values are consistent with others. BOE also gave the Virginia The Crossroads property is a clerical area and. JoAnn will need to go back to the Commissioner with the  Taxation website for. JoAnn to refer to with regards to some of her questions.  deed for correcting.  JoAnn is making another appointment for other properties she has questions about.  Michele Miller- - closed  Michele had concerned about the increase in assessment. BOE explained the models that the assessors The other concern was a question for the Commissioner inr regard to her deed being wrong with the  use and that it is consistent with the other properties in1 the county of like value.  amount of acreage says 13.7 and should be 13.07.    BOARD OF EQUALIZATION KELLYS.COX CHAIRMAN WACPRLCKCOUGHE VICE-CHAIRMAN VIRGINIAI PEAVEY SECRETARY WENDELL SCOTT BOARDN MEMBER WALTER TOWNSEND BOARD MEMBER  ASHLEY GUNN ADMINISTRATIVE ASSISTANT  Telephone: (804)561-3039 Facsimile: (804).561-6039 Website: www.amelacoya.com  16360 Dunn Street, Suite Post Office Box A Amelia Court House, Virginia 23002  101  Board of Equalization Hearing  July 6, 2023  July 6, 2023, BOE Hearing Eric Vaughn pending  Present: Wendall Scott, Buck Gough, Kelly Cox, Walter Townsend, Virginia Peavey, Ashley Gunn Erici feels his house is assessed too high when it is inhabitable. They had previously considered demolishing it and should have he said. Eric did meet with the assessor with no outcome. He wants to know the break point with poor Vs in habitable. BOE explained where the $15,000 for well and septic comes from as well as we are following up with the assessors with the question of depreciation values.  Paul White pending  Paul lives in a subdivision that has a grass landing strip. His question is why was his  shop/garage/nanger assessed higher when it looks the same as his neighbors. The only difference is he has an airplane in his, but assessor did not know this. Paul presented to the assessor via phone that Fredericksburg was the only place that had a similar subdivision and Amelia's was assessed $10/square The county needs to define garage VS hanger values because SO different - by $100,000. Paul also questioned the property card on his basement - was it broken out and assessed different and Paul's other question was his garage has a second floor, but iti is not really because it just has plywood Paul's final question was in regard to the comps in his neighborhood. All the houses are similar, but his BOE explained we will follow up with assessor with the depreciation values. BOE also explained the  feet higher.  BOE confirmed it was not.  down and a pull-down ladder - similar to an attic. neighbors had a $17,000 depreciation and he had zero. assessors do everything on external visuals.    Dennis and Mary Kuryla- closed  Dennis and Mary's main question was how assessors were chosen andi if all were certified orj just the company as a whole certified. They! heard many rumors that the county was promised by the assessors Dennis and Mary also questioned the $15,000 line item on the well/septic, and it should be an obvious comes with owning a house. BOE explained how the item was spelled out but has always been there just They want to meet with Taylor or someone with the County to understand the process of how chosen.  chosen they would find millions of dollars for the county. BOE explained the bid for assessors' process.  shown this time.  Ashley scheduled a meeting with Taylor for them on Friday, July 7,2023, at 3pm.  Tucker. Joyce-pending  Tucker's main problem was the value of his house going up and there have been no improvements. He mentioned that real estate has gone up but nothing on his should have with nothing new done. He brought receipts that his windows and roof had been done in 2007 and 2015 and not 2017. Tucker brought comps and others had gone up 35% and! 53% while his went up 76%.  BOE is asking assessors depreciation values explanation.    BOARD OF EQUALIZATION KELLYS.COX CHAIRMAN W.C-BLCK'GOUGIR. VICE-CHAIRMAN VIRGINIA PEAVEY SECRETARY WENDELL SCOTT BOARDMEMBER WALTER TOWNSEND BOARDI MEMBER  ASHLEY GUNN ADMINISTRATIVE ASSISTANT  Telephone: (804)561-3039 Facsimile: (804).561-6039 Website: www.ameliacoya.com  16360 Dunn Street, Suite 101 Post Office Box A Amelia Court House, Virginia 23002  Board of Equalization Hearing  July1 13,2023  July 13, 2023, BOE Hearing  Present: Wendall Scott, Buck Gough, Kelly Cox, WalterTownsend, Virginia Peavey, Ashley Gunn  Scott Lumber = Pending JoAnn Webb  JoAnn came with several properties. JoAnn is not satisfied with the Dollar General property they own. It went up 45%- asks us to further review and why when no improvements have been made. Property 2251 -J JoAnn not happy went up by 55% and confused why bc it there is no conservation Property 2729A - JoAnn brought a comp to show a similar property to this one was lower while hers had Property 6713c - JoAnn asking why property went up 47%1 from last year -iti is all SMZ land. BOE is going to asks the assessors for clarification to come up with thei increases on land. Harryi is concerned his property went up 27%. BOE explained how the 1st acre is $18,850 and isa BOE also explained the assessor uses tables and market does drive a table. Harry indicated that no other Harry was satisfied with the BOE explaining the $15,000 on the card and how it came about to being there. Harry also explained how bad of shape the windows and house is in. BOE said we are asking more  easement and is Rural residential zone.  Property 275 - JoAnn concerned it went up when timberland has no value.  gone up 37%.  Harry Swank - pending building acre. lots are comparable to his.  about the depreciation values with the assessors next week.  Brenda Massey - pending/closed  This case is the 1st we have seen with the Tyson chicken houses closing and no longer in use. Laura has  said there will be a change but not sure what that will be.    BOE will be asking the assessors next week because there is no economic value on the land anymore. Brenda has cleared out one of the chicken houses completely and plans to burn down. Cannot do all of  them now asi iti is expensive. Joan Bush = pending  Joan is questioning the value assessment of her house. The house is inhabitable and even the assessor took off the well because there isn'to one there. BOE noted most oft the value is in the land. House is not  even safe to walk in and no electricity.  BOE is meeting with assessors next week and willl bring up in discussion.  Debra Orr - pending  Debra insists assessors never even saw their house yet assessed properties of theirs too high. Property 72-1-Iti is mixed timber. They are mad because their 1St acre was assessed higher than the comps they have brought in. BOE did explain the tables the assessors use and the 1'acre. Property 72-1B - the building site is side by side with other one but $1,000. Debra said seemed it was House on the property is not livable and they cannot burn down because the shingles have asbestos. BOE is going to asks assessors about this next week - similar to others we have seen regarding Property with their house - 61-12A is assessed high and it is open land with woodland. The open land on their property is same as their son's open and but theirs was assessed higher.  just random and no rhyme or reason to numbers. inhabitable houses and assessment value.    BOARD OF EQUALIZATION KELLYS.COX CHAIRMAN W.C."BUCK" GOUGHJR. VICE-CHAIRMAN VIRGINIA PEAVEY SECRETARY WENDELL SCOTT BOARDMEMBER WALTER TOWNSEND BOARD! MEMBER  ASHLEY GUNN ADMINISTRATIVE, ASSISTANT  Telephone: (804).561-3039 Facsimile: (804).561-6039 Website: www.ameliacova.com  16360 Dunn Suite Street, 101 Post Office Box. A Amelia Court House, Virginia 23002  Board of Equalization Hearing  July 20, 2023  July 20, 2023, BOE Hearing  Present: Wendall Scott, Buck Gough, Kelly Cox, Walter Townsend, Virginia Peavey, Ashley Gunn  Andrew Jordan - Pending  Andrew discussed his house being off 150s sq. feet from what the assessors had put down. The BoE said Andrew: said his land is being taxed at al higher rate like farmland. There are 14 acres in flood plain that should be recategorized. BoE to get clarification of flood plain VS wasteland as well streams going Andrew also wants the classification ofs some of his land from open land to be cutover land because that  this can be fixed through the Commissioner's office with the house plans.  through the land. ity what iti is.  Andrew did bring lots of photos and plans of his house and land.    BOARD OF EQUALIZATION KELLYS.COX CHAIRMAN W.C-BLCK'GOUGHUR. VICE-CHAIRMAN VIRGINIAPEAVEY SECRETARY WENDELL SCOTT BOARDMEMBER WALTER TOWNSEND BOARD MEMBER  ASHLEY GUNN ADMINISTRATIVEASSISTANT  Telephone: (804)561-3039 Facsimile: (804)561-6039 Website: www.amelacova.com  16360 Dunn Street, Suite 101 Post Office Box A Amelia Court House, Virginia 23002  Board of Equalization Hearing  July27,2023  July 27, 2023, BOE  Present: Wendall Scott, Buck Gough, Kelly Cox, Walter Townsend, Virginia Peavey  This meeting was for Board members only. We discussed decisions on cases we had heard previously.  James Royal - no change Roy Easter - no change William Pike - no change  William Brewer - Ashley to reach out for an apt. Roy Gunter - remove the deck from the card Delvin Moore - flat rate $5500 for whole card Michele Miller- - no change Dennis and Mary Kuryla - no change  Russell Dean- - sq foot of basement change to 977 rather than 1917    BOARD OF EQUALIZATION KELLYS.COX CHAIRMAN WACPRLCK"COUGIR. VICE-CHAIRMAN VIRGINIA PEAVEY SECRETARY WENDELL SCOTT BOARDMEMBER WALTERTOWNSEND BOARD MEMBER  ASHLEYGUNN ADMINISIRATIVE. ASSISTANT  Telephone: (804).561-3039 Facsimile: (804).561-6039 Website: www.amelacova.com  16360 Dunn Street, Suite 101 Post Office Box A Amelia Court House, Virginia 23002  Board of Equalization Hearing  August 31, 2023  August 31, 2023, BOE Hearing Elizabeth Watson - closed.  Present: Wendall Scott, Buck Gough, Kelly Cox, Walter Townsend, Virginia Peavey  Elizabeth Watson not happy her house went up 91%. She did have her house appraised and BOE reviewed what they did. The land value had an increase of 35% and there is no road frontage. There has The acreage is wrong, 5O the Commissioner of Revenue is going to look at this and change. Itisa BOE decided to make changes to the condition - move from good to average, this will depreciate across the board the assessment. Based on no improvements. The pool needs to be depreciated by 50%, again  been no improvement on the house that was built in 1974.  technical error.  no improvements since it was put ini in 1979. Mason Bowman = closed.  Mason Bowman was not present because he is in Florida. He called and discussed alll his concerns to BOE member, Kelly Cox. House has not had tenants for over! 5 years. Mason has turned everything off.  Hei is questioning how it went up wheni it is no longer livable. BOE decided to move the economical depreciate to the 2017 value.  James Robinson- NOSHOW    BOARD OF EQUALIZATION KELLYS.COX CHAIRMAN W.C-BLCK"COUGIR VICE-CHAIRMAN VIRGINIAI PEAVEY SECRETARY WENDELL SCOTT BOARDMEMBER WALTER' TOWNSEND BOARD MEMBER  ASHLEY GUNN ADMINISTRATIVEASSISTANT  Telephone: (804)561-3039 Facsimile: (804).561-6039 Website: www.amclacoya.com  16360 Dunn Street, Suite Post Office Box A Amelia Court House, Virginia 23002  101  Board of Equalization Hearing  Septembers 5, 2023  September 5, 2023, BOE Hearing  Present: Wendall Scott, Buck Gough, Kelly Cox, Walter Townsend, Virginia Peavey Laura Walsh and Amanda from the Commissioner of Revenue'soffice  Desean McDowell- - no show Joann Webb-  Joann brought in several properties to discuss. Some of the properties we had already discussed but she brought in comps. Unfortunately, the comps are from other counties SO we cannot use them. Tracts 31- 75, 31-49, 58-21, and 52-93 she said all are assessed tool high. The Commissioner of Revenue adjusted tract! 58-21, however Joann wants to know whyt the F & P doesn't thave a break down in lumber because  iti is only woodland. This is something BOE doesn't handle.  Juan Whittington - Closed us to consider lowering the value. This makes the square foot rate at $6/.  Juan Whittington came to the BOE with 2 properties. The first one, 3-25, is al building that is over! 50 years old and has no electricity because ofai fire. He feels it is assessed too high for whati iti is and asked The BOE decided to increase the economic depreciation rate 50% because no use and no electricity. The second property, 23-6, is al house from 1900's. Hei feels is also assessed too high but we cannot flat line because still in use. The BOE added an additional depreciation rate to the economic depreciation  rate to 32%. Property now $60,7241 from $89K.    BOARD OF EQUALIZATION KELLYS.COX CHAIRMAN W.C."BUCK" GOUGHJ JR. VICE-CHAIRMAN VIRGINIA PEAVEY SECRETARY WENDELL SCOTT BOARDI MEMBER WALTERTOWNSEND BOARDMEMBER  ASHLEY GUNN ADMINISTRATIVEASSISTANT  Telephone: (804) 561-3039 Facsimile: (804) 561-6039 Website: www.amelacoya.com  16360 Dunn Street, Suite 101 Post Office Box A Amelia Court House, Virginia 23002  Board of Equalization Hearing  September 21, 2023  September 21, 2023, BOE  Hearing Present: Wendell Scott, Buck Gough, Walter Townsend, Virginia Peavey, Ashley Gunn  Tripl Poore 31A-150A  Tripi is concerned because his assessment went up 191%. 41 trailer hookups with meters that all need to be replaced by Dominion. He would like to change to the $15,0001 for well and septic instead of individual ones. Tripl had comps from Clearview. BOE brought upi this is commercial VS  industrial zoning. Tripl brought up nothing is commercial iti is alli industrial.  31A-150 Laundry Mat Trip brought comps-  Don Garrett's building and mentioned it was hard to find comps toi this. BOE noted Trip was only 10% and everyone else: 35 and 40% depreciation. BOE recommends depreciation and grade factor  change.  31A-1-50LARGE BUILDING on property  Trip concerned the deprecation is lower and iti is in" horrible condition." - He brought comps Clearview, Tatum, Dollar General and Elite. $75K/acre is most of the comps with similar zoning-  Elite. 59-5A  Todd Ropinsonrepresenting Kay Dillard  Currently being lived in. They hadi talked with assessors they said it went up bc of new roof, new windows all which was done in the' '90s sO not new. Todd brought in photos. Assessors removed  the central air and heat. Complaint of al large increase for this house.