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3 <br /> RES-2025-058 <br /> ORANGE COUNTY BOARD OF COMMISSIONERS <br /> A RESOLUTION PROVIDING FOR THE REVIEW AND UPDATE OF COMPENSATION <br /> FOR THE BOARD OF EQUALIZATION AND REVIEW MEMBERS <br /> WHEREAS, North Carolina General Statute 105-322(A) authorizes the Orange County <br /> Board of Commissioners to appoint a special Board of Equalization and Review (BOER) to carry <br /> out the duties imposed under therein; and <br /> WHEREAS, the special BOER is a body appointed to hear property owners' appeals of <br /> county appraised real estate values, a duty which requires a significant time commitment and <br /> expertise; and <br /> WHEREAS, it is the desire of the Orange County Board of Commissioners to provide fair <br /> and appropriate compensation for the services rendered by the members of the special BOER; <br /> and <br /> WHEREAS, the Orange County Board of Commissioners has reviewed the current <br /> compensation for the members of the special BOER, and deems it advisable to update the <br /> compensation as outlined below: <br /> NOW, THEREFORE, BE IT RESOLVED BY THE ORANGE COUNTY BOARD OF <br /> COMMISSIONERS THAT: <br /> 1. The Orange County Board of Commissioners shall fix the compensation for the <br /> members of the special Orange County Board of Equalization and Review at $100 <br /> per half-day meeting attended for regular members, and $125 per half-day <br /> meeting attended for the chair; and <br /> 2. The Orange County Board of Commissioners shall fix the compensation for the <br /> members of the special Orange County Board of Equalization and Review at $200 <br /> per full-day meeting attended for regular members, and $250 per full-day meeting <br /> attended for the chair; and <br /> 3. The Orange County Board of Commissioners shall allow for the provision of a mid- <br /> day meal for the members of the special Orange County Board of Equalization and <br /> Review who attend a full day meeting. <br /> 4. This resolution is effective as of October 14, 2025 and all tax years hereafter unless <br /> revised or rescinded. <br /> This, the 6t" day of November 2025. <br /> Jamezetta Bedford, Chair <br /> Orange County Board of Commissioners <br />