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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: March 5, 2026 <br /> Action Agenda <br /> Item No. 4-b <br /> SUBJECT: Final Report on Neighborhood Reviews and Revaluation Appeals <br /> DEPARTMENT: Tax Administration <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> 1. Appeals and Neighborhood Review Nancy Freeman, 919-245-2735 <br /> Dashboard & Other Reports (4) <br /> 2. Maps of Appeals & Neighborhood <br /> Reviews (3) <br /> 3. Tanner Valuation Group Summary <br /> Report <br /> 4. PowerPoint Presentation <br /> PURPOSE: To receive reports on neighborhood level reviews and property tax appeals following <br /> the 2025 revaluation and to provide input on future reporting for the 2026 appeal period. <br /> BACKGROUND: The Board of Commissioners received an update on neighborhood reviews and <br /> property tax appeals at the December 9, 2025 Business Meeting. This report provides a final <br /> analysis of the completed neighborhood reviews, the value adjustments resulting from those <br /> reviews, and the geographic distribution of the reviews. <br /> Neighborhood Reviews <br /> Early in the 2025 tax year, the Tax Office conducted an equity analysis on the County's 1,026 <br /> assessment neighborhoods using International Association of Assessing Officers (IAAO) <br /> statistical standards. The Tax Office reviewed the neighborhoods with five (5) sales or more and <br /> identified 86 neighborhoods that were outside of the equity standards used by the IAAO. Of the <br /> neighborhoods with less than five (5) sales, the Tax Office examined those neighborhoods for <br /> consistency and reasonableness and identified an additional 76 neighborhoods that required a <br /> more thorough review. The Tax Office also included twenty (20) neighborhoods identified by the <br /> Orange County Property Tax Justice Coalition (OCPTJC) for possible value adjustments, and <br /> reviewed Habitat for Humanity home values based on deed restrictions. A total of 172 <br /> neighborhoods were identified by the Tax Office for closer review. <br /> At the July 31, 2025 meeting of the Board of Equalization and Review, the Tax Office asked the <br /> Board to grant the authority to review these neighborhoods and make changes as needed. The <br /> Tax Office selected Tanner Valuation Group (TVG) to assist in the review through the Request <br /> for Proposals process. <br /> The Tax Office reviewed the neighborhoods that make up the Northside Neighborhood <br /> Conservation District prior to TVG being hired. Supplemental work and field reviews were <br /> completed on these neighborhoods by TVG. Tax Office staff also made changes to Habitat for <br />