Orange County NC Website
1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: October 21, 2025 <br /> Action Agenda <br /> Item No. 7-a <br /> SUBJECT: Update on Revaluation Appeals and Neighborhood Reviews <br /> DEPARTMENT: County Manager and Tax <br /> Administration <br /> ATTACHMENTS: INFORMATION CONTACT: <br /> 1. Summary Dashboard Travis Myren, 919-245-2308 <br /> 2. Appeals by Neighborhood Report Nancy Freeman, 919-245-2735 <br /> 3. Neighborhood Review Report <br /> 4. Presentation <br /> PURPOSE: To receive an update on the status of property tax appeals and neighborhood level <br /> reviews following the 2025 revaluation. <br /> BACKGROUND: The Board of Commissioners received the first update on property tax appeals <br /> and neighborhood reviews at the August 26, 2025 Business meeting. At that meeting, the Board <br /> also approved the composition and charge of the Tax Assessment Work Group. <br /> Since that time, the County retained Tanner Valuation Group, LLC to make recommendations on <br /> appeals and to expedite the neighborhood reviews with the goal of having those reviews <br /> completed by mid-November 2025. The Board of Commissioners made resident appointments <br /> to the Tax Assessment Work Group at the October 7, 2025 Business meeting, and the Group's <br /> first meeting is scheduled for October 24, 2025. <br /> This report provides a status update on the property tax appeals and neighborhood reviews that <br /> have been completed to date, the value adjustments resulting from those reviews, and the <br /> geographic distribution of both the informal and formal appeals. <br /> Appeal Status <br /> The Tax Office received a total of 3,346 informal appeals during the informal appeal window that <br /> was open from March 21 to April 30, 2025. Following the informal appeal window, the Tax Office <br /> has received to date an additional 1,109 formal appeals for a current total of 4,455 appeals. Of <br /> that total, 3,966 are unique properties, with the overlap representing properties that were <br /> appealed at both informal and formal levels. Of the formal apeals, 70 were not submitted by the <br /> deadline and will not be considered. Since the September update, additional formal appeals were <br /> received as property owners have 30 days to appeal decisions. The last mailing of decision <br /> notices on informal appeals occurred on September 9, 2025, with remaining notices expected to <br /> be mailed on or before October 21, 2025. <br /> As of October 13, 2025, the Tax Office issued decisions on 3,329 or 99.5% of informal appeals <br /> with 17 informal appeals pending. The Board of Equalization and Review has completed 439 or <br />