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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: December 9, 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. Appeals and Neighborhood Review Travis Myren, 919-245-2308 <br /> Dashboard Nancy Freeman, 919-245-2735 <br /> 2. Neighborhood Review Status <br /> 3. Appeals Per Neighborhood Res-Com <br /> 4. Individual Property Value Reduction by <br /> Neighborhood <br /> 5. Map of Informal Appeals Outcomes <br /> 6. Map of Formal Appeals Outcomes <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 second update on property tax <br /> appeals and neighborhood reviews at the October 21, 2025 Business meeting. This report <br /> provides a status update on the property tax appeals and neighborhood reviews that have been <br /> completed through November 26, 2025, the value adjustments resulting from those reviews, and <br /> the 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 /> received an additional 1,109 formal appeals for a total of 4,455 appeals. Of that total, 3,966 are <br /> unique properties, with the overlap representing properties that were appealed at both informal <br /> and formal levels. Of the formal apeals, 77 were not submitted by the deadline and will not be <br /> considered. <br /> As of November 26, 2025, the Tax Office issued decisions on 100% of the informal appeals. The <br /> Board of Equalization and Review has completed 655 or 64% of the formal appeals with 367 in <br /> process. The remaining appeals are scheduled to be completed on or before January 22, 2025. <br /> The additional days added in January are to account for rescheduled appeals, continued appeals, <br /> and appeals from neighborhood reviews. <br /> The total change in assessed value from appeals is a decrease of$232,489,448 as of November <br /> 26, 2025. The median change for residential properties is a decrease of$38,000, and the median <br /> change for nonresidential properties is a decrease of$66,400. <br />