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173 <br /> The Need for Neighborhood Review <br /> • After the 2025 Revaluation notices were mailed, questions arose about the vertical equity in <br /> Orange County's Revaluation. <br /> • Many concerns were raised by Orange County Property Tax Justice Coalition (OCPTJC). <br /> • Tax Office used vendor services for an analysis county-wide using multiple metrics, with a <br /> conclusion that Orange County was largely within statistical norms. <br /> • Tax Office also conducted a neighborhood level analysis internally and 172 neighborhoods were <br /> identified for further review. <br /> • After dialogue with Habitat for Humanity staff and research, it was noted that some Habitat For <br /> Humanity homes needed further review. <br /> • Tax Office asked the Board of Equalization and Review (BOER) to direct staff to review the <br /> neighborhoods and Habitat properties and make changes as needed. <br /> • Tanner Valuation Group (TVG) was hired to review the neighborhoods. ORANGE COUNTY <br /> 4 NORTH CAROLINA <br />