Orange County NC Website
1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: May 5, 2026 <br /> Action Agenda <br /> Item No. 6-a <br /> SUBJECT: Approval of a Contract with GAR Associates, LLC to Evaluate the Reappraisal <br /> and Tax Assessment Process in Orange County <br /> DEPARTMENT: County Manager <br /> ATTACHMENTS: INFORMATION CONTACT: <br /> Contract with GAR Associates, LLC Travis Myren, 919-245-2308 <br /> PURPOSE: To approve a contract with GAR Associates, LLC to evaluate the reappraisal and tax <br /> assessment process in Orange County and make recommendations for improvement. <br /> BACKGROUND: The Orange County Tax Administration Office completed a revaluation of real <br /> property in 2025. Following community feedback and Board concerns about potential deficiencies <br /> in the County's reappraisal process, the Board of County Commissioners created a Tax <br /> Assessment Work Group and charged it to evaluate the policies, processes, and procedures used <br /> by Tax Administration to determine property values. Work Group representatives include three (3) <br /> County Commissioners, the County Manager, the Director from the Community Justice <br /> Collaborative of the North Carolina Housing Coalition, the Tax Administrator, a representative from <br /> the Orange County Property Tax Justice Coalition, the Budget Director, the Director of Civil Rights <br /> and Civic Life, a non-profit housing provider, the Community Relations Director, and four (4) <br /> community members representing different geographic areas in the County. <br /> One of the specific tasks of the Work Group is to provide feedback and input to a consultant <br /> retained by the County to conduct a detailed evaluation of reappraisal processes and make <br /> recommendations for improvement. In December 2025, the County issued a Request for <br /> Proposals (RFP) to conduct this analysis. The County received two (2) responses. The County <br /> Manager, Budget Director, Deputy Tax Assessor, and the three (3) Commissioners appointed to <br /> the Work Group initially reviewed the proposals and advanced both to the Work Group to provide <br /> its recommendation. All of the parties agreed that the proposal from GAR Associates, LLC was <br /> the most responsive to the scope of services outlined in the RFP. <br /> Scope of Services <br /> The consultant was asked to solicit input and feedback from the Tax Assessment Work Group, <br /> County Commissioners, County staff, members of the Board of Equalization and Review, and <br /> other stakeholders as it conducts its evaluation. The scope of work as detailed in the attached <br /> RFP includes nine (9) elements: <br /> 1. Review of processes, procedures, and methodologies used by the Tax Office to assess <br /> property values. <br />