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