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2 <br /> The effective appraisal date for the 2017 revaluation is January 1, 2017. Notices are on <br /> schedule to be mailed the last week of February. Informal appeals will begin immediately after <br /> taxpayers begin receiving notices of value. The Board of Equalization and Review will convene <br /> May 1st and begin hearing formal appeals. <br /> FINANCIAL IMPACT: There is no financial impact associated with receiving this presentation. <br /> SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated <br /> with this item. <br /> RECOMMENDATION(S): The Manager recommends that the Board receive the presentation. <br />