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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: March 10, 2026 <br /> Action Agenda <br /> Item No. 6 <br /> SUBJECT: Board of Equalization and Review —Appointments Discussion <br /> DEPARTMENT: Board of Commissioners <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Member and Applicant Summary Sheet Clerk's Office, 919-245-2125 <br /> Applications of Applicants <br /> Membership Roster <br /> Applicant Interest List <br /> PURPOSE: To discuss appointments to the Board of Equalization and Review. <br /> BACKGROUND: The Board of Equalization and Review is a quasi-judicial body that hears <br /> appeals from residents concerning various property tax issues, including valuation and <br /> exemption appeals. The Board of Equalization and Review is charged with ensuring that all <br /> taxable property is appraised and assessed according to the standards required by the North <br /> Carolina General Statutes. <br /> The Board of County Commissioners appoints three (3) members, seven (7) alternates, and <br /> designates the Chair. <br /> Appointees serve two-year terms, but there is no limit to the number of terms they may serve. <br /> Since the work of this body is dependent on hearings, it has not historically submitted an Annual <br /> Work Plan. <br /> The Board of Equalization and Review does not make recommendations for appointments. <br /> The following positions are presented for Board consideration: <br /> NAME POSITION TYPE OF EXPIRATION <br /> DESCRIPTION APPOINTMENT DATE <br /> TERM <br /> BOCC Alternate Partial Term 03/31/2027 <br /> Appointee <br /> BOCC Alternate Partial Term 03/31/2027 <br /> Appointee <br />