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35 <br /> their work from home with minimal time in the office in order to maintain the health and safety of <br /> staff and the public. Revaluation notices were mailed on March 24, 2021, and an appeal form <br /> was included in each notice. <br /> Commissioner Fowler rejoined the meeting at 9:46 p.m. <br /> Nancy Freeman, Tax Administrator, gave the following PowerPoint presentation: <br /> Slide #1 <br /> 2021 REVALUATION <br /> APRIL 2021 <br /> Slide #2 <br /> What is a Revaluation? <br /> - Process of updating real property tax assessments <br /> to market value and present-use value as of a <br /> single appraisal date <br /> Primary goal is to equalize tax base <br /> Effective appraisal date for Orange County's <br /> revaluation is January 1,2021 <br /> Nancy Freeman said state law requires a reevaluation every 8 years. She said Orange <br /> County does a revaluation every 4 years. She resumed the PowerPoint presentation: <br />