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13 <br /> IIIIAssociates <br /> January 23, 2026 <br /> Ms. Jovana Amaro <br /> Finance Manager — Purchasing <br /> Orange County <br /> North Carolina <br /> Electronic Submission <br /> RE: Response to RFP <br /> RFP367-005469: GAR Associates, Evaluation of the Reappraisal and Tax Assessment Process in Orange <br /> County, NC <br /> Dear Ms. Amaro: <br /> GAR Associates LLC appreciates the opportunity to provide our proposal for your consideration. <br /> GAR has been in the real estate appraisal and consulting business for 65 years. We provide appraisal and <br /> valuation services, including reassessment projects to municipalities across New York State and regionally. GAR <br /> has performed hundreds of reassessment projects with 100% verification from New York State Office of Real <br /> Property Services. In addition, we provide consulting services to clients in Virginia and Louisiana. <br /> GAR routinely completes several municipal projects simultaneously and provides consulting and appraisal <br /> services annually. Our team consists of designated and New York State Certified real estate professionals along <br /> with many tenured team members with extensive experience. <br /> In this proposal, GAR is partnering with Josh Myers of Josh Myers Valuation Solutions (JMVS). Since 2013, Josh <br /> Myers Valuation Solutions has been providing solutions in the mass appraisal field in such areas as mass appraisal <br /> model development, advanced sales ratio study analysis, and mass appraisal audits. Josh has a Masters degree <br /> in Statistics from the University of Virginia, is an IAAO Fellow, and is starting his sixth term as a member of the <br /> IAAO Research and Standards Committee. Josh has conducted years of research on vertical inequity and is <br /> currently a key contributor to the newly revised draft of the IAAO Standard on Ratio Studies which includes a <br /> new vertical inequity measure. <br /> JMVS has worked extensively in North Carolina over the last 12 years, including with several clients on the NCPTS <br /> CAMA system. In addition, Josh has been a part of numerous successful audits over the years that included <br /> sales ratio studies and analyses of vertical inequity in addition to an analysis of mass appraisal practices. Some <br /> relevant examples include: Cape Town (South Africa), Amelia County (Virginia), Cook County (Illinois), <br /> Mecklenburg County (North Carolina), Wales (United Kingdom), and Washington (District of Columbia). <br /> CAPITAL REGION OFFICE: <br /> 855 NY-146 SUITE 130 CLIFTON PARK,NEW YORK 12065 TEL.518.579.3770 FAX.518.579.3773 <br /> TOLL FREE: 1.800.836.0382 <br /> NYC OFFICE WNY OFFICE <br /> 224 W.35'h STREET SUITE 500 5500 MAIN STREET,SUITE 348 <br /> NEW YORK,NY 10001 WILLIAMSVILLE, NEW YORK 14221 <br />