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Record of Proceedings

Cleveland County Equalization Board Special Meeting – June 18, 2026

Board of County Commissioners & Boards — Thursday, June 18, 2026

BodyCleveland County, Oklahoma

SessionBoard of County Commissioners & Boards

DateThursday, June 18, 2026

StatusFILED

Video Record

0:00 / 38:40

Transcript — VerbatimClick a timed line to jump · ⧉ to share it

3:03

All right, it's uh ten o'clock.

3:05

We'll call a smile to order of a special meeting of the equalization board this Thursday, June the eighteenth, twenty twenty-six.

3:13

It's just about ten o'clock.

3:15

Adam Cook, if you please call a roll.

3:17

Thompson.

3:17

Yes, here, I'm sorry.

3:19

Edge.

3:19

Here.

3:20

We'll like absent.

3:22

We have a quorum.

3:24

John, I think.

3:26

Yes, we were expecting John.

3:29

Okay.

3:29

Uh so then we'll go on to the first item of business.

3:32

Oh, and note that the uh name was properly posted on June the fifteenth, twenty twenty-six.

3:38

And uh the first item of business is the approval of minutes of the meeting held on June the eleventh, twenty twenty-six.

3:45

Motion to approve.

3:46

Motion to approve the minutes.

3:47

I will second either questions or comments.

3:49

Nope.

3:51

Thompson.

3:52

Yes.

3:53

And yes.

3:54

Motion carried.

3:58

I can think that forget the outside number or anything.

4:30

This is Chuck Thompson.

4:32

I'm on the Cleveland County Equalization Board, and we were one of the agenda items on our meeting today.

4:38

And uh it's my understanding that we're gonna do this by phone, if that's acceptable to you.

4:54

And if we have another member that's not with us just quite yet.

5:00

And so uh in front of us, we have uh our action item is discussion of possible action on the following letter of protest.

5:08

Aaron's name, Aaron Lewellan, is that correct?

5:11

Yes, that's correct.

5:12

And the address is one two six one six barrel lane on the city.

5:17

Uh and this is the county account number one seven two five five five.

5:22

And we have in front of us uh your notice of appeal.

5:27

Um look at see what's happening.

5:32

So uh I think we have notice of appeal, and we have um uh the assessor's notice.

5:41

Um that is all the information we have here.

5:46

So if you'd like to proceed with your um with your statement or what you'd like to share with us, we're happy to listen.

5:55

Okay, thanks, Chuck and Josh.

5:57

Uh I think I've got a Excel sheet, but you may or may not have, but uh we can get into the default more if you'd like, but uh my arguments are basically twofold.

6:08

Uh first is just the houses surrounding it are most comparable next to me uh in the neighborhood, similar age uh condition, etc.

6:20

Uh much lower uh per square foot.

6:24

Um per square foot lower.

6:29

Um I think the the assessor's argument you may hear would be that their value they're all value too low.

6:37

Um which I just I have my counter to that and why I don't agree with that and why they actually don't agree with that themselves.

6:46

Is that the house two doors down for me?

6:48

Uh one and two six I barrel lane.

6:51

Uh actually um five years five years newer, very similar to an 1505.

7:00

It's valued uh much lower per square foot at about 171.

7:05

Now they don't have the homestead exemption, so they bears year over year to rise five percent.

7:11

If everything was valued lower, they should have raised it five percent.

7:14

However, they only chose to raise it the accessories 2.4% year over year.

7:20

Um actually on a little bit more land.

7:23

We were a little bit newer, like I said, on the green dump as well.

7:26

So basically that house is properly valued.

7:30

Um a newer house at 174 or 171 square foot.

7:36

Um that's that's your own data.

7:40

Uh and then if you want to the I if you want to look at it from okay, what's the market actually telling us?

7:46

The market's bit.

Discussion Breakdown — Share of Meeting

Property Tax Assessment█████████████████████████████████████████████70%

Property Assessment████████████18%

Procedural████████12%

Summary of Proceedings

Cleveland County Equalization Board Special Meeting – June 18, 2026

The Cleveland County Equalization Board held a special meeting on June 18, 2026, at 10:00 AM in Norman, OK. The board considered two residential property valuation protests and postponed two items for future action. The meeting was chaired by Chuck Thompson, with Vice-Chairman Josh Edge and Member John Wullich present (Member absent). The notice was properly posted on June 15, 2026.

Approval of Minutes

The board unanimously approved the minutes of the special meeting held on June 11, 2026.

Discussion Items

Item 2a – Aaron Llewelyn (12616 Beryl Lane, Rockport 3 Lot 17 Block 11, Account #172555)

Owner's Position: Mr. Llewelyn argued that his property’s assessed value of approximately $659,946 (per assessor) should be lowered based on comparable homes in the neighborhood selling at lower per-square-foot prices (e.g., a newer home two doors down at $171/sq ft) and recent sales averaging $152/sq ft. He contended the market has declined and that the assessor’s own data on a similar home showed only a 2.4% year-over-year increase, indicating undervaluation of other properties.
Assessor's Position: The assessor’s office presented comparables, noting the property sold for $715,000 on May 9, 2025 (one year prior), and that the assessed value of $659,946 was $65,000 below that purchase price. They argued the property is on a premium greenbelt lot, includes a pool, and is rated “good plus” quality, justifying the current value.
Board Deliberation: Chair Thompson noted the recent purchase price as a strong market indicator. Vice-Chair Edge expressed that the owner “set the market” with the purchase and that a 24% decline seemed unsupported. Member Wullich agreed the assessor’s value was appropriate.
Outcome: Motion to retain the assessor’s value of $659,946 passed unanimously (Thompson: yes, Edge: yes, Wullich: absent, but quorum present; roll call showed 2 yes votes).

Item 2b – Cheng Lu (3813 Elie Street, Norman, Cascade Estates Sec 5 Lot 11 Block 3, Account #115910)

Owner's Position: Mr. Lu requested a reduction in assessed value from $359,379 to $335,000–$340,000, citing significant deferred maintenance (original HVAC, water heater, cracked tile, fence damage, aging windows, etc.) and a small, encumbered backyard due to five utility boxes, which he argued reduced market appeal. He challenged the assessor’s comparables, claiming they required excessive adjustments, especially for lot size.
Assessor's Position: The assessor’s office stated the home was purchased for $367,000 on June 13, 2025, and the current value of $359,379 ($157/sq ft) was already below that price. A field appraiser inspected on June 16, 2026, and deemed the conditions normal wear and tear. They showed 2025 sales in the neighborhood with per-square-foot prices from $163.76 to $165.94, placing the subject below the trend line. They argued fences and utility boxes are not valued.
Board Deliberation: Vice-Chair Edge noted that the recent purchase price is a strong indicator of value and that the assessor had already reduced the value from the purchase price based on the owner’s stated conditions. Member Wullich agreed the per-square-foot rate was fair. The board saw no material difference in lot sizes among most comps.
Outcome: Motion to retain the assessor’s value of $359,379 passed unanimously (Thompson: yes, Edge: yes).

Item 3 – OK Villas At Countryside LLC (Commercial, Account #53912)

This item was postponed. The board approved a motion to postpone to a future meeting, as the agent (Daniel Rachiele) was meeting with the assessor’s office the following week.

Item 4 – James K & Marva L Harrison (4004 Kent Street, Norman, Account #25209)

This item was also postponed. The board noted that an on-site inspection was scheduled for the next day, and the item would be taken up at the following meeting. A motion to postpone passed unanimously.

Key Outcomes

Approved Minutes: Unanimous approval of June 11, 2026 special meeting minutes.
Protest Denied (Llewelyn): The board voted 2-0 to retain the assessed value of $659,946 for Aaron Llewelyn’s property.
Protest Denied (Lu): The board voted 2-0 to retain the assessed value of $359,379 for Cheng Lu’s property.
Postponements: Item 3 (OK Villas) and Item 4 (Harrison) were postponed to a future meeting, pending further discussion and inspection.
Adjournment: The meeting adjourned by unanimous consent.

Meeting Transcript

All right, it's uh ten o'clock. We'll call a smile to order of a special meeting of the equalization board this Thursday, June the eighteenth, twenty twenty-six. It's just about ten o'clock. Adam Cook, if you please call a roll. Thompson. Yes, here, I'm sorry. Edge. Here. We'll like absent. We have a quorum. John, I think. Yes, we were expecting John. Okay. Uh so then we'll go on to the first item of business. Oh, and note that the uh name was properly posted on June the fifteenth, twenty twenty-six. And uh the first item of business is the approval of minutes of the meeting held on June the eleventh, twenty twenty-six. Motion to approve. Motion to approve the minutes. I will second either questions or comments. Nope. Thompson. Yes. And yes. Motion carried. I can think that forget the outside number or anything. This is Chuck Thompson. I'm on the Cleveland County Equalization Board, and we were one of the agenda items on our meeting today. And uh it's my understanding that we're gonna do this by phone, if that's acceptable to you. And if we have another member that's not with us just quite yet. And so uh in front of us, we have uh our action item is discussion of possible action on the following letter of protest. Aaron's name, Aaron Lewellan, is that correct? Yes, that's correct. And the address is one two six one six barrel lane on the city. Uh and this is the county account number one seven two five five five. And we have in front of us uh your notice of appeal. Um look at see what's happening. So uh I think we have notice of appeal, and we have um uh the assessor's notice. Um that is all the information we have here. So if you'd like to proceed with your um with your statement or what you'd like to share with us, we're happy to listen. Okay, thanks, Chuck and Josh. Uh I think I've got a Excel sheet, but you may or may not have, but uh we can get into the default more if you'd like, but uh my arguments are basically twofold. Uh first is just the houses surrounding it are most comparable next to me uh in the neighborhood, similar age uh condition, etc. Uh much lower uh per square foot. Um per square foot lower. Um I think the the assessor's argument you may hear would be that their value they're all value too low. Um which I just I have my counter to that and why I don't agree with that and why they actually don't agree with that themselves. Is that the house two doors down for me? Uh one and two six I barrel lane. Uh actually um five years five years newer, very similar to an 1505. It's valued uh much lower per square foot at about 171.

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