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17 <br /> 4. Appeal - <br /> ss <br /> Ai <br /> Slide #11 <br /> Property Tax AppealProcess <br /> • County appraisal presumed to be correct;burden of proof on taxpayer <br /> •Some constitutional and statutory restrictions that apply to origfnaf <br /> appraisaf process also apply to appeals <br /> 1. Informally to the assessor <br /> 2. County Board of Equalization & Review ("Bd of MR") <br /> 3. State Property Tax Commission <br /> 4. State Courts <br /> Chris McLaughlin said that appeals are also driven by the goal of finding the "true <br /> market value" of a property. He said there are approximately 60,000 properties in Orange <br /> County. He said that staff cannot get to all properties, and there will be mistakes. He said that <br /> counties cannot appeal a county board of equalization and review decision. <br /> Nancy Freeman introduced the Tax Administration staff that were in attendance — <br /> Deputy Assessor Chad Phillips, Real Property Appraiser Manager Roger Gunn, and Business <br /> Officer Leslie Wilcox. <br /> Chair Price thanked them for the work they have been doing. <br /> Commissioner Bedford asked if land is assessed separate from the structures. <br /> Roger Gunn said they are looking at combined values and that the state requires that <br /> appraisers allocate a certain amount of value to land and to buildings. <br /> Chair Price asked when neighborhood boundaries can be changed. <br /> Kirk Boone said they can be changed prior to the next revaluation. <br /> Chair Price asked if they can be changed now. <br /> Kirk Boone said that the 2025 reappraisal is already likely planned. He said that a four- <br /> year reappraisal schedule is a continuous process. <br /> Chad Phillips said that neighborhoods are being reviewed now for the 2025 reappraisal. <br />