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CONSENT AGENDA <br /> Orange County Board of Equalization and Review <br /> January 14, 2026 <br /> Parcel ID Owner Name Current Value Recommended Reason for change Date Signed <br /> Value <br /> 9870451078 Jeanie F $337,500 $216,300 Condition—EYB 1987 to 1952;Avg to Fair; Grade C+10 to C; Add Scr 12/3/2025 <br /> Stroud Prch; Land rate reviewed and lowered. <br /> 9778974894 Alyssa $308,300 $270,600 There is a storm water drainage easement along the edge of a portion 12/23/2025 <br /> Miserendino of the parcel: increasing the land adjustment from -23%to -30%, <br /> reducing the grade of the home from C+10 to C and reducing the <br /> effective year built from 1985 to 1975. <br /> 9788172961 Estelle C. $169,400 $44,000 Based on evidence provided,The County recommends increasing the 12/27/2025 <br /> Ambrister Et land adjustment from -23%to-80%as the parcel is unbuildable due to <br /> al (Hudson OWASA reinforced concrete pipes, easements and setbacks. <br /> Vaughan) <br /> 9873258559 Lisa Fowler $162,900 $149,100 To be equitable, applying an additional 20% Functional/Layout 1/2/2026 <br /> depreciation for smaller unit as the other 576 sf units have. <br /> 9873255560 Pamela $187,100 $187,100 The value was reduced during the BOER ordered review of Habitat for 1/2/2026 <br /> DeFoe Humanity homes. <br /> 9789014199.002 Michael E. $195,200 156,700 After exterior and interior inspection,the County recommends reducing 1/6/2026 <br /> Collins the EYB from 1992 to 1977 and changing the condition to fair.These <br /> changes result in a revised assessment of$156,700 for the subject <br /> property. <br /> 9874386049 Steven Wall $451,300 $346,400 The County recommends increasing the land adjustment from-35%to- 1/7/2026 <br /> 55%,applying a-20% Physical Depreciation to the improvement,and reducing <br /> the bathroom count from 2 full bathrooms to 1.5 bathrooms. <br /> 1 <br />