Orange County NC Website
Browse       Search
APPROVED <br /> Commissioner and Work Group Co-Chair Phyliss Portie-Ascott asked whether members of <br /> the Board of Equalization and Review(BOER)were invited to this meeting. <br /> County Manager Travis Myren confirmed that no meeting request was sent to BOER <br /> members to avoid potential quorum issues. <br /> Martha Bordogna advised that a public notice is required if at least two BOER members <br /> meet together. <br /> BOER members will be invited to a future Work Group meeting, and a public notice will be <br /> advertised accordingly. <br /> Approval of Meeting Summary <br /> The meeting summary from December 5, 2025, was approved unanimously. <br /> Board of Equalization and Review Presentation—Martha Bordogna, County Attorney's <br /> Office. <br /> Presentation attached for reference. <br /> Summary of Topics Covered and Discussed: <br /> Outline of Presentation <br /> • NC General Statutes governing BOER <br /> • Department of Revenue Appeals Manual <br /> • Orange County BOER <br /> Appeals Process <br /> • The duty to review tax lists is separate from the appeals process. <br /> • Appropriate issues for appeal include properties appraised substantially above <br /> market value (GS 105-283 defines market value). <br /> • The Appeals Manual is issued by the NC Department of Revenue. <br /> • All appellants have the right to be heard. <br /> Meeting Procedures <br /> • Meeting minutes are publicly accessible on the Tax Administration website. <br />