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Attachment 1 <br /> 1 <br /> 1 DRAFT MINUTES <br /> 2 ORANGE COUNTY <br /> 3 BOARD OF COMMISSIONERS <br /> 4 WORK SESSION <br /> 5 September 13, 2022 <br /> 6 7:00 p.m. <br /> 7 <br /> 8 The Orange County Board of Commissioners met for a Work Session on Tuesday, <br /> 9 September 13, 2022 at 7:00 p.m. at the Whitted Human Services Center in Hillsborough, NC. <br /> 10 <br /> 11 COUNTY COMMISSIONERS PRESENT: Chair Renee Price, Vice Chair Jamezetta Bedford, <br /> 12 and Commissioners Amy Fowler, Sally Greene, Jean Hamilton, and Anna Richards <br /> 13 COUNTY COMMISSIONERS ABSENT: Commissioner Earl McKee <br /> 14 COUNTY ATTORNEYS PRESENT: John Roberts <br /> 15 COUNTY STAFF PRESENT: County Manager Bonnie Hammersley, Deputy County Manager <br /> 16 Travis Myren, and Clerk to the Board Laura Jensen. (All other staff members will be identified <br /> 17 appropriately below) <br /> 18 <br /> 19 Chair Price called the meeting to order at 7:00 p.m. Chair Price, Commissioner Bedford, <br /> 20 Commissioner Fowler, and Commissioner Hamilton were present. Commissioner Richards and <br /> 21 Commissioner Greene were not yet present. <br /> 22 <br /> 23 1. Property Tax Assessment Presentation from UNC School of Government <br /> 24 The Board received a presentation on Property Tax Assessment from staff with the UNC School <br /> 25 of Government, including basic information on the purposes of a revaluation. <br /> 26 <br /> 27 BACKGROUND: The Tax Administration office conducts a County-wide revaluation every four <br /> 28 years. The most recent revaluation was effective January 1, 2021. Revaluation is a process <br /> 29 where all property within a taxing jurisdiction is revalued to its current market value as of an <br /> 30 established date. The purpose is to fairly reflect the value of all property and to help ensure that <br /> 31 property owners pay equitable tax based on the value of their property. <br /> 32 <br /> 33 Due to unparalleled increases in the market prior to the January 1, 2021 revaluation date, <br /> 34 properties county-wide saw a substantial increase in their property tax values upon the <br /> 35 revaluation. In addition, community leaders shared information previously unknown to the Tax <br /> 36 Assessor concerning a neighborhood conservation district in Chapel Hill. Under the direction of <br /> 37 the Board of Equalization and Review, the Tax Assessor's office reviewed and made changes to <br /> 38 the values of many of the properties in the district. These unique situations have increased the <br /> 39 amount of contact between constituents and members of the Board of Commissioners <br /> 40 concerning property values. This presentation will provide additional information to Board <br /> 41 members about Property Tax Assessment and Revaluation to assist the Commissioners in <br /> 42 responding to the concerns of taxpayers. <br /> 43 <br /> 44 The presenters are from the School of Government at the University of North Carolina. The <br /> 45 presenters are Christopher B. McLaughlin, Professor of Public Law and Government, and <br /> 46 Kirk F. Boone, Teaching Assistant Professor in Public Finance and Government. <br /> 47 <br /> 48 Professor of Public Law and Government Christopher B. McLaughlin has worked with the <br /> 49 School of Government since 2008. Mr. McLaughlin works in the area of local government tax <br /> 50 and finance, along with ethics for government attorneys. Mr. McLaughlin has written books on <br />