Minutes 03-05-2026-Business Meeting

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