Park View Development LLC / Center Pointe (Roy Carroll) Valuation Adjustments and 2026 Revaluation-Related Assessment Records Request for Guilford County
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
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.
Center Pointe is marketed as one of downtown Greensboro’s premier luxury condominium developments, making the coordinated March 2026 downward adjustments across multiple affiliated units especially notable amid a countywide residential revaluation where many ordinary homeowners experienced dramatically higher increases.
The referenced properties are luxury condominium units within the Center Pointe development in downtown Greensboro associated with Park View Development LLC and Roy Carroll-affiliated entities. The coordinated timing and portfolio-wide nature of the March 2026 valuation adjustments raise substantial public-interest questions regarding assessment methodology, procedural consistency, and comparative treatment during the 2026 countywide revaluation process.
https://www.cbadvantage.com/real-estate/community/center-pointe
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.
The Sales Data Does NOT Obviously Support a Luxury Condo Collapse
Nothing publicly obvious suggests Center Pointe values crashed 40–50%, luxury downtown condo demand evaporated, or units suddenly became distressed inventory.
What valuation methodology justified reductions this large?
Were these reductions based on actual arm’s-length comparable sales, or were they driven by internal reassessment negotiations/appraisal methodology adjustments unavailable to ordinary homeowners?
If actual sales supported the reductions, that is one story.
If the reductions came from negotiated appraisal treatment, that is another.
The noticeable thing is not just “these condos were reduced”, It’s the scale, the coordination, the timing, the portfolio-wide nature, the contrast with countywide residential increases, and the apparent disconnect between the reductions and observable luxury condo market conditions.
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.
Related;
Park View Development LLC / Center Pointe (Roy Carroll) Valuation Adjustments and 2026 Revaluation-Related Assessment Records Request for Guilford County; Two
Comparable Sales / Market Support Records
All records showing the comparable sales, market analyses, MLS data, broker opinions, sales ratio studies, condominium market reports, or valuation support materials used to justify the March 2026 valuation reductions for Center Pointe units associated with Park View Development LLC.
This includes;
comparable condominium sales used by assessors,
adjustments applied to comparable properties,
downtown Greensboro condominium market studies,
internal sales ratio analyses,
and records discussing whether the reductions aligned with prevailing market values and recent Center Pointe sales activity.
Publicly available Center Pointe sales histories suggest an active luxury condominium market, raising additional questions about the basis for coordinated downward assessment adjustments immediately before the 2026 revaluation cycle.
Guilford County Public Records
Your record request #26-558 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.