u/aenbrnood

Guilford County’s 2012 revaluation had a -.0.5% decline in property taxes. In 2017, the increase was only about 1.6%. But under Chairman Melvin “Skip” Alston, the 2022 and proposed 2026 budgets are tied to dramatically larger reassessment-driven tax increases 25% and 19%. The complaint asks whether taxpayers were given meaningful transparency about the true scale of the property tax increases and the $2 billion school construction debt strategy built around them.

Pursuant to the North Carolina Public Records Law, N.C.G.S. § 132-1 et seq., I request copies of the following public records relating to valuation adjustments, appeals, reassessments, and tax correction activity involving Park View Development LLC and Center Pointe condominium units adjusted in March 2026.

The requested records concern a coordinated series of March 2026 valuation adjustments involving multiple Center Pointe condominium units associated with Park View Development LLC and affiliated Roy Carroll entities, suggesting a portfolio-level reassessment or grouped appeal process rather than isolated individual corrections.

This request specifically includes, but is not limited to, records relating to the following Center Pointe condominium parcels and units associated with Park View Development LLC, including the March 2026 valuation reductions and corresponding percentage decreases reflected in Guilford County records;

Unit 1501 — reduction from approximately $329,400 to $236,500 (≈ -28.2%)

Unit 1502 — reduction from approximately $303,600 to $268,400 (≈ -11.6%)

Unit 1503 — reduction from approximately $268,400 to $191,100 (≈ -28.8%)

Unit 1504 — reduction from approximately $268,700 to $134,900 (≈ -49.8%)

Unit 1505 — associated March 2026 PTC adjustment records

Unit 1506 — reduction from approximately $215,900 to $136,800 (≈ -36.6%)

Unit 1507 — reduction from approximately $191,100 to $136,800 (≈ -28.4%)

Unit 1508 — reduction from approximately $135,400 to $115,800 (≈ -14.5%)

Unit 1603 — reduction from approximately $322,200 to $285,300 (≈ -11.5%)

Unit 1604 — reduction from approximately $135,400 to $71,000 (≈ -47.6%)

Unit 1605 — reduction from approximately $191,100 to $99,100 (≈ -48.1%)

This request includes any associated parcel numbers, abstract numbers, NCPTS adjustment entries, appraisal records, appeal filings, or affiliated entities connected to Park View Development LLC, Roy Carroll, Carroll Companies, or related ownership structures.

Requested Records;

Appeal / Adjustment Records

All applications, petitions, requests, filings, submissions, or forms requesting;

valuation reductions,

corrections,

PTC adjustments,

rebates/releases,

appraisal reconsiderations,

present-use changes,

or any other assessment modification

for the above-referenced properties and any others owned by Park View Development LLC, Roy Carroll, Carroll Companies, or related ownership structures from January 1, 2025 through the present.

Supporting Documentation

All supporting documentation submitted by or on behalf of the property owner(s), including;

appraisals,

broker opinions,

comparable sales analyses,

valuation worksheets,

engineer reports,

inspection reports,

photographs,

repair estimates,

attorney correspondence,

consultant submissions,

spreadsheets,

or any other supporting materials.

Internal Assessor Records;

All internal records relating to the valuation adjustments, including;

assessor notes,

appraisal cards,

field review notes,

valuation calculations,

adjustment worksheets,

ratio studies,

income approach analyses,

market approach analyses,

land/building allocation worksheets,

internal memoranda,

and records showing how adjusted values were calculated.

Communications

All emails, text messages, Teams/Slack messages, calendar invites, meeting notes, memoranda, or correspondence between;

Guilford County Tax Department employees,

County Manager’s Office personnel,

County Commissioners,

Board of Equalization and Review members,

outside appraisers or consultants,

attorneys,

and representatives of Park View Development LLC, Roy Carroll, Carroll Companies, or affiliated entities

relating to;

valuation adjustments,

appeals,

reassessments,

revaluation methodology,

tax burden impacts,

timing of adjustments,

or the 2026 revaluation.

Timeframe; January 1, 2025 through present.

Timing / Processing Records

Records showing;

when the appeal(s) or adjustment requests were first submitted,

dates of review,

approval chains,

workflow status history,

identity of employees involved,

and dates the adjustments became effective in NCPTS.

PTC Coding / Definitions

Portfolio / Grouped Appeal Records

All records reflecting whether the referenced Center Pointe units were;

reviewed collectively,

grouped for valuation purposes,

processed under a common appeal strategy,

assigned to the same reviewer or appraisal team,

or handled as part of a coordinated portfolio reassessment.

This includes:

batch adjustment records,

linked appeal identifiers,

shared appraisal methodologies,

portfolio valuation spreadsheets,

internal grouping codes,

and communications discussing the units collectively.

Public Communications / Sensitivity Discussions

All records discussing;

media risk,

political sensitivity,

public perception,

revaluation optics,

high-profile taxpayer treatment,

or anticipated public reaction

relating to the referenced valuation adjustments, Park View Development LLC, Roy Carroll, or Center Pointe properties.

Rolling / Phased Production Requested

To facilitate timely public access and reduce administrative burden, I specifically request that records be produced on a rolling and phased basis as they become available, rather than withholding all responsive documents until the entire request is completed.

Please prioritize and produce readily accessible records first, including but not limited to:

appeal applications,

adjustment forms,

parcel records,

appraisal cards,

valuation worksheets,

NCPTS adjustment screenshots/logs,

approval records,

and finalized adjustment documentation.

I understand some categories of records, particularly communications searches, metadata extraction, and broader interdepartmental correspondence, may require additional time. I am willing to wait for those more time-intensive productions while receiving simpler and readily retrievable records immediately as they are identified.

If possible, please provide records in batches organized by:

property/unit,

record category,

or production date.

This request is intended to promote prompt partial disclosure consistent with the North Carolina Public Records Law and to avoid unnecessary delays associated with completing every aspect of the request before any records are released.

Guilford County Public Records

Your record request #26-557 has been submitted successfully.

Thank you for contacting Guilford County. We have received your request and are working to determine if there are any responsive documents.

The county says the hotel’s “income value” is $17,514,679, yet an actual arms-length market sale just closed for around $4.9 million less.

Guilford County keeps telling homeowners the 2026 revaluation reflects “market value.” But when a real commercial property sells in the open market for dramatically less than its new assessed value, it raises questions about how accurate, or aggressive, these valuations really are.

It's a nearly 39% miss to the upside (more tax income) of what it sold for;

$17.5M assessed value vs. $12.6M actual sale.

That's why questions of transparency and methodology behind the 2026 revaluation process led to the proposed moratorium at the state level.

There should also be a moratorium or limit on raising taxes during revaluation years.