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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: April 18, 2023 <br /> Action Agenda <br /> Item No. 4-a <br /> SUBJECT: Property Tax Appeals Bias Study Presentation from UNC School of Government <br /> DEPARTMENT: Tax Administration <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Orange County Property Tax Appeals: Nancy T. Freeman, Tax Administrator, <br /> A Systemic Bias Analysis Report (919) 245-2735 <br /> PowerPoint Presentation Chad Phillips, Deputy Tax Assessor, <br /> (919) 245-2103 <br /> PURPOSE: To receive a presentation on the results of the Orange County Property Tax Appeals <br /> Bias Study. <br /> BACKGROUND: The Tax Administration Office wanted to identify and mitigate potential systemic <br /> bias in its property tax appeal process. <br /> The primary goal was to determine whether residential property tax appeals are less prevalent <br /> and less successful for properties located in majority-minority and low-income neighborhoods as <br /> compared to properties located in white and median-and-above-income neighborhoods. The <br /> study also considered if residential property tax appeals are less prevalent and less successful <br /> for lower value properties as compared to higher value properties. <br /> Christopher B. McLaughlin, Professor of Public Law and Government with the School of <br /> Government at the University of North Carolina, conducted the study. Professor McLaughlin has <br /> conducted similar studies in other North Carolina counties and will present Orange County's data <br /> alongside the data from other counties as part of the presentation. <br /> Professor McLaughlin has worked with the School of Government since 2008. Mr. McLaughlin <br /> works in the area of local government tax and finance, along with ethics for government attorneys. <br /> He has written books on property tax collections, tax foreclosures, and occupancy taxes, and has <br /> published over 200 blog posts, including subjects such as local taxes and legal ethics. <br /> FINANCIAL IMPACT: There is no financial impact associated with this item. <br /> SOCIAL JUSTICE IMPACT: The following Orange County Social Justice Goal is applicable to <br /> this item: <br />