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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: September 14, 2021 <br /> Action Agenda <br /> Item No. 7-a <br /> SUBJECT: Update on 2021 Appeals Process <br /> DEPARTMENT: Tax Administration <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> UNDER SEPARATE COVER Nancy T. Freeman, Tax Administrator, <br /> PowerPoint Presentation 919-245-2735 <br /> (To be Provided Prior to or at the <br /> Meeting) <br /> PURPOSE: To receive a report on the progress of the 2021 Appeals Process. <br /> BACKGROUND: 2021 is a Revaluation year, and in March 2021, the Notices of Revaluation <br /> were mailed to property owners. Property owners have the right to appeal their value each year, <br /> and it is especially important in a revaluation year when values are adjusted to current fair market <br /> value per NC General Statute 105-286 to equalize and redistribute the County's tax base. <br /> Informal appeals were accepted by the Tax Office through the Board of Equalization and Review's <br /> (BOER) May 3, 2021 meeting. The presentation by staff will include an overview of the informal <br /> review process. <br /> Also included will be a summary of the properties in the Northside Neighborhood Conservation <br /> District that were informally appealed. Based on information brought to the Tax Office by <br /> community leaders in the district and additional research by the Tax Office, the BOER directed <br /> the Tax Office to review the additional properties in the Northside area. <br /> The BOER adjourned on September 1, 2021 and will continue to hold post-adjournment hearings <br /> to complete review of the appeals submitted through the adjournment date, and according to the <br /> 30-day appeal period provided in decision notices. <br /> Current data on appeals (through September 7, 2021): <br /> • 2,062 appeals total — 1,681 informal and 381 formal <br /> • 1,887 appeals have been completed <br /> • 184 informal appeals and 12 formal from Northside area <br /> All Value Notices for informal appeals have been mailed. The appellants are provided a 30-day <br /> window from the date of the value notice to appeal at the formal level to the BOER, and are not <br /> held to the date of adjournment if the 30-day window reaches beyond the September 1 deadline. <br />