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5 <br /> Description of Study <br /> On June 1 , 2025 the Tax Office requested that a third party <br /> vendor provide a study to compare valuation data from <br /> 2024 to 2025 to determine whether specific property or <br /> building types experienced greater percentage growth, and <br /> if so, identify the corresponding growth rates. <br /> Additionally, the Tax Office requested that the vendor <br /> provide a vertical equity analysis to assess whether lower- <br /> value homes are being overvalued and higher-value homes <br /> undervalued. <br /> ORANGE COUNTY <br /> 3 NORTH CAROLINA <br />