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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: November 6, 2025 <br /> Action Agenda <br /> Item No. 8-e <br /> SUBJECT: Resolution Updating Compensation for Board of Equalization and Review <br /> Members <br /> DEPARTMENT: Tax Administration <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Draft Resolution Nancy Freeman, Tax Administrator, <br /> (919) 245-2735 <br /> PURPOSE: To receive results from a state-wide survey of compensation provided to Board of <br /> Equalization and Review (BOER) members, review options for updating compensation for Orange <br /> County's BOER members, and approve a resolution authorizing updated compensation levels for <br /> BOER members. <br /> BACKGROUND: The Orange County Board of Equalization and Review is a three-member board <br /> appointed by the County Board of Commissioners that hears property owner appeals regarding <br /> property tax assessments and property tax exemptions. The BOER is a quasi-judicial body <br /> responsible for ensuring tax assessments align with state law by reviewing tax lists, correcting <br /> errors, and adjusting property values to fair market standards. <br /> In recent years there have been fewer applicants for Board of Equalization and Review positions. <br /> Additionally, the compensation for the BOER members has not been adjusted since at least 2013. <br /> 2025 is a revaluation year with an unprecendented increase in property values, which has resulted <br /> in the number of formal appeals to the BOER being higher than in previous revaluation years. The <br /> Tax Office and the Board of Commissioners share the goal to complete the appeals before the <br /> end of the calendar year. <br /> Currently the BOER meets three (3) days each week for a half-day. In order to complete the <br /> appeals, the Tax Office has requested that, for one (1) day per week, the meeting be expanded <br /> to a full day. The question has been raised if there should be additional compensation for the <br /> BOER members for the additional time. Currently Orange County compensates regular BOER <br /> members $75 per meeting and BOER Chair $100 per meeting. <br /> The Tax Office requested BOER compensation information from county tax offices state-wide. <br /> Thirty-six (36) counties responded, and the results are highlighted below: <br /> • The range of compensation for a meeting is $25 to $150, with a median compensation <br /> amount of $75. The most frequent payment amount for a meeting is $100. <br />