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9 <br /> Slide #6 <br /> Neighborhood Review Findings — Tanner <br /> Valuation Group <br /> Tanner Valuation Group provided a statement to summarize what <br /> was found in their review: <br /> While there are several factors that can cause Vertical Inequity in <br /> mass appraisal, the main cause in Orange County was due that <br /> properties with deferred maintenance were assessed using the <br /> same methodology as properties that were either <br /> renovated/remodeled, or properties that have been maintained <br /> throughout the years. <br /> �1 <br /> s ORAN GE H ECOUNATY <br /> Slide #7 <br /> Neighborhood Review Findings — Tanner <br /> Valuation Group <br /> Additional points identified by Tanner Valuation Group: <br /> • Orange County has <br /> — "unique neighborhoods" <br /> — conservation districts and restrictions <br /> — some neighborhoods with elevated land values compared to similar <br /> neighborhoods <br /> • Some neighborhoods that were found to be statistically out of acceptable <br /> range during the identification of neighborhoods for review are within range <br /> when excluding sales from 2021 and 2022 and focusing on the more recent <br /> 2023 and 2024 sales. <br /> ORANGE COUNTY <br /> 7 NORTH CAROLINA <br />