Agenda 04-07-2026; 8-a - Minutes for March 5, 2026, March 10, 2026, and March 17, 2026

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5 1 2 3 Jean Hamilton, Chair 4 Orange County Board of Commissioners 5 6 7 A motion was made by Commissioner McKee, seconded by Vice-Chair Fowler, to approve 8 and authorize the Chair to sign the proclamation. 9 10 VOTE: UNANIMOUS 11 12 b. Final Report on Neighborhood Reviews and Revaluation Appeals 13 The Board received a report on neighborhood level reviews and property tax appeals following 14 the 2025 revaluation and to provide input on future reporting for the 2026 appeal period. 15 16 BACKGROUND: The Board of Commissioners received an update on neighborhood reviews and 17 property tax appeals at the December 9, 2025 Business Meeting. This report provides a final 18 analysis of the completed neighborhood reviews, the value adjustments resulting from those 19 reviews, and the geographic distribution of the reviews. 20 21 Neighborhood Reviews 22 Early in the 2025 tax year, the Tax Office conducted an equity analysis on the County's 1,026 23 assessment neighborhoods using International Association of Assessing Officers (IAAO) 24 statistical standards. The Tax Office reviewed the neighborhoods with five (5) sales or more and 25 identified 86 neighborhoods that were outside of the equity standards used by the IAAO. Of the 26 neighborhoods with less than five (5) sales, the Tax Office examined those neighborhoods for 27 consistency and reasonableness and identified an additional 76 neighborhoods that required a 28 more thorough review. The Tax Office also included twenty (20) neighborhoods identified by the 29 Orange County Property Tax Justice Coalition (OCPTJC) for possible value adjustments, and 30 reviewed Habitat for Humanity home values based on deed restrictions. A total of 172 31 neighborhoods were identified by the Tax Office for closer review. 32 33 At the July 31, 2025 meeting of the Board of Equalization and Review, the Tax Office asked the 34 Board to grant the authority to review these neighborhoods and make changes as needed. The 35 Tax Office selected Tanner Valuation Group (TVG) to assist in the review through the Request 36 for Proposals process. 37 38 The Tax Office reviewed the neighborhoods that make up the Northside Neighborhood 39 Conservation District prior to TVG being hired. Supplemental work and field reviews were 40 completed on these neighborhoods by TVG. Tax Office staff also made changes to Habitat for 41 Humanity homes based on deed restrictions on those homes that affect resale value. All other 42 neighborhoods were reviewed by Tanner Valuation Group, and recommendations were made to 43 the Tax Office. The Tax Office reviewed the recommendations and made value adjustments 44 accordingly. 45 46 Of the 172 neighborhoods reviewed, recommedations for value adjustments were made for 47 properties in 57 of those neighborhoods. 2,761 properties received a value change resulting in an 48 overall reduction of $98,757,700. Of these properties, 257 were the Habitat for Humanity 49 referenced above. The total value reduction for the Habitat properties was $15,751,700. Tanner 50 Valuation Group recommended no changes in value for the remaining 115 neighborhoods 51 identified for further review.