Orange County NC Website
2 <br /> <br /> <br />Commissioner Carter introduced the presenters: Kirk Boone from the UNC School of <br />Government and Doug Huffman from the North Carolina Department of Revenue. She <br />noted that she had previously attended the presentation and believed it would be <br />beneflcial for the work group to gain a foundational understanding of reappraisals in North <br />Carolina. <br /> <br />Presentations from both speakers are attached for reference and review. <br /> <br />Questions and comments were taken following the presentations. <br /> <br />• Update on Neighborhood Reviews <br /> <br />Jimmy Ta nner of Tanner Valuation Group shared trends, analysis and initial lessons <br />learned. <br /> <br />Taylor, as a consultant to Orange County, discussed efforts to understand and address <br />vertical iniquity issues. He stated while vertical inequity easy to identify; it is much harder <br />to correct. Properties identifled as unique are properties that are not maintained or <br />updated which were identifled among thousands of properties. The primary issue is that <br />these properties were being treated differently in the valuation process. <br /> <br />Commissioner Carter recommended that the work group review the written neighborhood <br />analysis, which will be shared in advance. Members were encouraged to bring questions to <br />the next meeting on December 5, 2025. <br /> <br />Tax Administration will present the status of neighborhoods identifled in the initial <br />statistical model at the Board of County Commissioners meeting on November 18, 2025. <br /> <br />• Questions and Next Steps <br /> <br />Commissioner Carter opened the fioor to discuss inviting a representative from Wake <br />County to present virtually about their experience. A 90-minute session was proposed for <br />either November 20 or November 21, 2025. <br /> <br />The group discussed availability, including the option to wait until after the Thanksgiving <br />holiday. The presentation will be recorded for those unable to attend live. <br /> <br />The work group discussed availability for January meetings. <br /> <br />• Adjournment <br /> <br /> With no further items to discuss, the Work Group adjourned at 3:05 PM.