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HomeMy WebLinkAboutAgenda 10-21-2025; 7-a - Update on Revaluation Appeals and Neighborhood Reviews 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: October 21, 2025 Action Agenda Item No. 7-a SUBJECT: Update on Revaluation Appeals and Neighborhood Reviews DEPARTMENT: County Manager and Tax Administration ATTACHMENTS: INFORMATION CONTACT: 1. Summary Dashboard Travis Myren, 919-245-2308 2. Appeals by Neighborhood Report Nancy Freeman, 919-245-2735 3. Neighborhood Review Report 4. Presentation PURPOSE: To receive an update on the status of property tax appeals and neighborhood level reviews following the 2025 revaluation. BACKGROUND: The Board of Commissioners received the first update on property tax appeals and neighborhood reviews at the August 26, 2025 Business meeting. At that meeting, the Board also approved the composition and charge of the Tax Assessment Work Group. Since that time, the County retained Tanner Valuation Group, LLC to make recommendations on appeals and to expedite the neighborhood reviews with the goal of having those reviews completed by mid-November 2025. The Board of Commissioners made resident appointments to the Tax Assessment Work Group at the October 7, 2025 Business meeting, and the Group's first meeting is scheduled for October 24, 2025. This report provides a status update on the property tax appeals and neighborhood reviews that have been completed to date, the value adjustments resulting from those reviews, and the geographic distribution of both the informal and formal appeals. Appeal Status The Tax Office received a total of 3,346 informal appeals during the informal appeal window that was open from March 21 to April 30, 2025. Following the informal appeal window, the Tax Office has received to date an additional 1,109 formal appeals for a current total of 4,455 appeals. Of that total, 3,966 are unique properties, with the overlap representing properties that were appealed at both informal and formal levels. Of the formal apeals, 70 were not submitted by the deadline and will not be considered. Since the September update, additional formal appeals were received as property owners have 30 days to appeal decisions. The last mailing of decision notices on informal appeals occurred on September 9, 2025, with remaining notices expected to be mailed on or before October 21, 2025. As of October 13, 2025, the Tax Office issued decisions on 3,329 or 99.5% of informal appeals with 17 informal appeals pending. The Board of Equalization and Review has completed 439 or 2 39.6% of the formal appeals with 670 still in process. The remaining appeals are scheduled to be completed on or before December 11, 2025. The total change in assessed value from appeals is a decrease of $219,893,471 as of October 13, 2025. The median change for residential properties is a decrease of$41,600, and the median change for nonresidential properties is a decrease of$80,600. Neighborhood Reviews The Tax Office conducted an equity analysis on the County's 1,026 assessment neighborhoods. The International Association of Assessing Officers (IAAO) specifies that measures of vertical equity are only representative of possible inequities in neighborhoods with five (5) or more sales. Of the neighborhoods with more than five (5) sales, the Tax Office identified 86 neighborhoods that were outside of the equity standards used by the IAAO. Of the neighborhoods with less than five (5) sales, the Tax Office examined those neighborhoods for consistency and reasonableness and identified an additional 76 neighborhoods that require a more thorough review. The Tax Office is also studying the 19 neighborhoods identified by the Orange County Property Tax Justice Coalition for possible value adjustments. A total of 171 neighborhoods were identified by the Tax Office for closer review. Tanner Valuation Group is assisting the Tax Office with the neighborhood level reviews. As of October 13, 2025, twelve (12) neighborhood reviews have been completed. Those reviews resulted in value adjustments to 432 properties and a total assessed value decrease of $23,519,300. The Group has started with the 19 neighborhoods identified by the Orange County Property Tax Justice Coalition and is conducting extensive field work on those neighborhoods. Once those neighborhoods are completed, the Group will move to the neighborhoods with the highest number of appeals. As the the number of appeals decreases by neighborhood, the intensity of the field work will decrease, and the completion rate will accelerate. If value adjustments are made, property owners will receive a notice of the change and will have fifteen (15) days to appeal that change to the Board of Equalization and Review. If the change in value also changes the amount of property tax due, taxpayers who have already paid their property taxes will be issued a refund if the amount is lower than their original tax bill or a notice of additional tax due if the amount is higher than the original tax bill. Appeals and Neighborhood Review Dashboard In an effort to provide timely updates, the Tax Office has automated several reports to track the status of appeals and neighborhood reviews in aggregate and by neighborhood. The dashboard (Attachment 1) summarizes the total number of informal and formal reviews completed either by the Tax Office or the Board of Equalization and review. The dashboard also tracks the properties that had a change in value, the dollar value of the reduction, and the percentage values were reduced for the properties that had a change in value. The dashboard also shows the number of neighborhood reviews that have been completed, the number of properties where the value was changed, and the dollar value of those changes. The FY2025-26 Budget assumes a tax base reduction of 3% or $936,162,977resulting from the appeal process. Currently, the total decrease in the tax base is $243,412,771 or 0.78%. If the tax base is reduced by more than 3%, property tax collections may not meet the budgeted amount. 3 Appeals and Neighborhood Review Reports The Tax Office also created two additional reports (Attachments 2 and 3) that provide a more granular view of appeals and value changes by neighborhood for both appeals and neighborhood reviews. The appeal report is accompanied by maps showing the geographic distribution of both informal and formal appeals. FINANCIAL IMPACT: The contract with Tanner Valuation Group is $68,000 which was funded through a budget amendment in September. ALIGNMENT WITH STRATEGIC PLAN: This item supports all of the goals and objectives of the Strategic Plan as reliable and trusted tax values are fundamental in supporting all operations of County government. RECOMMENDATION(S): The Manager recommends that the Board receive the report and provide input on the content of the reports. 4 Orange County 2025 Appeals Status Data as of: October 13,2025 Number of Appeals Value Total Appeals Completed In Process Untimely Values Updated #w/Value Change Total Appeals Value Reduction Percent Reduced Informal 3,346 3,329 17 3,355 2,134 $ 200,197,979 5.96% Formal 1,109 439 670 70 290 236 $ 19,695,492 0.59% Totals 4,455 3,768 687 70 3,645 2,370 $ 219,893,471 Neighborhoods Reviewed 12 Appeals Value Reduction $ 219,893,471 Properties w/Value Change 432 Neighborhood Review Value Reduction $ 23,519,300 Total Value Reduction $ 243,412,771 0.78% Estimated Value Reduction to Tax Base $ 936,162,977 5 Per Neighborhood: Appeals Completed and Value Updated Data as of: October 13, 2025 Neighborhood Completed&Value Updated Count w/Change Value Reduction Total Percent of Reduction 7104-7MCMASTERS 70 66 4,485,100 2.7% 6011-6DRYLNDS 53 41 4,247,103 12.9% 4702-4 HISTORIC 49 36 2,340,800 7.5% 7492-7LKFORESTI 41 32 4,099,100 9.2% 7172-7FRANKRSMRY 37 27 3,879,700 9.9% 4005-4NASHLAT 32 16 480,100 6.1% 7418-7BRIARCLIFF 34 26 1,249,000 6.7% 7102-7GRHMSUNSET 33 32 1,601,300 4.6% T414-4WTRSTNTRC 30 11 203,400 2.1% 7042-7 54 W/SOTH 29 23 1,188,300 12.7% 5008-5PLSNT GRN 28 23 1,658,100 13.3% 3003-3LEBNHRK 27 18 665,400 7.3% 6010-6BORLAND 26 20 1,609,735 13.1% 7778-7FAIROAKS 23 17 478,300 4.1% 7424-7NORTHWOOD 27 9 219,100 1.2% 7048-7MTCARMEL 24 18 2,219,979 13.1% 4004-4WEST86 17 9 635,600 14.0% 3005-3RICHMND 23 18 889,700 11.9% C501-7GREENBRIDG 22 18 899,100 4.9% 5005-5LAWRENCE 21 17 601,800 12.0% 5004-5SEVENSPR 22 18 883,200 9.4% 4621-4FORESTRDGE 23 18 1,013,700 5.4% 7203-7HILLS/MAI N 22 17 704,500 5.9% 4007-4 CORNEL 21 12 287,265 4.2% 7044-7HLSBRHWV 20 10 423,300 3.7% 7498-7COKERHILLS 21 15 965,500 5.2% 6008-60AKGRV 20 14 572,740 8.2% 3006-3WASHFRAZ 19 12 272,100 5.5% 7420-7COLNYWOODS 20 16 673,100 6.6% C200-7PRVDNCEGLN 22 16 296,900 4.3% T703-7VINEY SQ 19 15 223,000 2.6% 7464-7FORESTHILS 20 18 505,200 4.7% 6002-6CARLD 18 15 812,600 13.7% 7200-7CREST/DAVE 18 12 268,100 4.3% 6012-6ARTHMNS 18 13 313,100 5.1% 7404-7MRGNLAUREL 17 15 713,500 7.0% 7202-7CAROUAMES 19 12 486,900 4.9% 7016-7NHOPE/40 17 12 1,466,130 15.4% C228-7EAST54CNDO 16 15 1,145,400 5.6% 4610-4BECKTRIDGE 17 8 141,700 1.7% 7792-7BRRNGTNHLS 16 12 380,400 4.3% 7032-7ROGERS 16 11 713,700 11.5% 7158-7SPITTSBORO 14 6 256,600 1.5% 7505-7 THE OAKS 16 10 1,088,200 4.8% 7046-7NGRNSBRO 15 11 509,100 6.8% 1004- 1NC57HUNT 14 7 204,900 3.6% 6 Neighborhood Completed&Value Updated Count w/Change Value Reduction Total Percent of Reduction 7041-754W/NRTH 14 8 445,900 6.7% 6005-6WILDCAT 15 11 688,671 8.8% 7003-7NCCH ILL3 13 11 1,055,900 13.0% 6009-6BCKHRN 16 10 210,982 6.8% 7162-7RNSOMVANCE 14 10 703,100 5.9% T660-3LKMICHALTH 14 10 160,800 3.6% T426-4HARMONWATER 14 4 46,300 0.9% 5002-SSTMARYSW 11 6 1,413,780 18.4% 5003-SSTMARYSC 13 8 442,666 7.4% 1007-1HLYRDG57 13 8 483,241 8.8% T706-7HIGHGRVTH 14 12 492,300 7.2% 3010-31NDWEST 14 9 422,100 12.4% C803-7140WFRANKL 13 10 601,900 5.4% 6306-6CHSTNTOAKS 15 14 736,100 17.3% 7017-7MLHSE40 15 9 803,556 11.6% 7450-7SPRNGCREST 14 7 124,700 1.6% 3007-3BCKHRNW 13 8 894,725 13.2% 7438-7IRONWOODS 13 7 336,500 3.7% 2409-2 CG RNBHD 13 9 1,742,395 25.8% 7400-7OAKWOOD 12 8 314,200 4.4% 7457-7PARKSIDE 12 6 169,600 2.5% C203-7WILLWTERCE 12 9 152,700 5.0% 7375-7HERITGHILS 12 11 347,400 6.2% 3004-3EFLDCGRV 13 12 632,734 17.0% 3008-3MTWILNG 12 7 362,714 7.1% 3302-3PERRYHILLS 12 5 59,700 2.6% 4428-4WEST HILL 10 7 204,000 6.0% 3002-3LEBNON 11 7 623,483 12.9% 5006-SPALMERS 12 9 317,800 7.8% 4624-4SAM LATTA 13 6 358,300 9.1% 7025-7UNVRSTN 12 7 553,500 11.8% 7764-7LAKEHOGAN3 13 3 185,900 2.1% 6007-6ORNGGRV 11 10 396,400 10.5% CH02-7WFRANKLIN 12 2 904,900 1.9% T411-7ARCADIA 11 7 155,600 3.2% 4006-7HILSWEST 11 9 469,900 11.3% T002-7SUMRFIELD 11 5 79,000 2.1% 5626-SPLEAS GRN 11 7 290,500 3.4% 4605-4CORN H I LLS 12 9 125,300 3.5% 3011-3WEST TEN 12 8 1,372,193 20.8% 7483-7SOUTHBRIDG 10 7 85,600 1.5% 7701-7WINMORE 12 3 93,000 1.2% 7011-7RCKYRDG 11 11 851,877 14.8% 4306-4NOR HGHT 11 5 108,300 4.2% 7726-7TENNISCLUB 11 7 165,200 3.8% T421-4ELFINSPOND 11 4 4,100 0.1% 1002-1NSHARN 12 8 469,260 10.1% 2017-2RNBRHD 11 9 413,265 10.4% 1006-1MCKEE 57 12 6 161,304 7.3% 7028-7DRYLND 10 8 660,000 12.7% 7052-7LODGES 0 0 - 0.0% 2 7 Neighborhood Completed&Value Updated Count w/Change Value Reduction Total Percent of Reduction 7934-7BLCKWODMTN 10 8 179,600 2.6% C002-7CAMELOTVLG 9 7 110,700 10.4% 7445-7HIDDNHILLS 10 6 270,200 4.2% L005-7W ROSEMARY 10 2 1,306,300 2.5% L018-7FORDHAM 9 6 23,270,200 10.5% 7766-7LAKEHOGAN4 10 4 160,200 2.0% 7030-7O86DRYL 9 5 199,300 6.3% 7725-7BERRYHILL 11 8 214,600 3.1% 7430-7ELKINHILL 10 7 292,200 7.1% 4601-4WTRSTNEST 10 4 121,800 1.6% 3009-31NDUSTE 10 8 453,926 19.3% 7568-7MORGANCREK 10 5 300,300 4.2% 7480-7CLBRTHCBBL 10 5 141,800 1.9% 7043-7FYTV/HLSB 11 8 858,200 11.5% 7525-7LAURLHILRD 10 10 1,607,100 9.4% 7490-7BOOKRCREEK 8 3 22,500 0.5% 7449-7TMBRCRST 10 5 684,200 6.1% 7788-7CATESCOBL 9 3 84,500 1.3% 4405-4WILDWOOD 9 4 111,900 3.9% C006-7ASHLYFREST 8 4 86,100 6.4% 2007-2 CG RNBRHD 8 6 550,810 15.5% 7472-7CEDARHILLS 9 7 488,700 6.8% 7124-7CAMERONAVE 9 6 468,500 18.6% 7774-7BOLNQRTRPH 9 5 117,900 2.7% L001-7NC54CORR 9 1 5,457,400 3.9% 5009-5 85CORDR 9 5 102,500 5.6% 4009-4HLSBROCA 9 7 562,470 13.7% 7784-7FOXMDWHLDS 9 6 197,900 4.4% 7007-7DAVIS-N 9 9 365,200 12.1% C012-4CEDR CRK 9 8 122,200 7.1% C010-7BOLIN CO 9 7 95,200 5.1% T406-7FRST CT 9 8 129,700 4.6% 7470-7TIMBERLYNE 10 5 178,800 3.2% 7370-7DGWOODACRS 9 6 262,300 7.1% 7204-7HUNTR/CHK 10 7 724,500 14.2% 7729-7WEATHERHILL 9 2 32,700 0.8% 7174-7EFRANKLIN 9 5 644,500 7.4% 1003-1MINCEYSC 9 6 670,400 19.2% 1404-1FOXRUN 9 3 129,700 11.0% 4623-4FIORIHILL 8 4 219,000 4.9% C405-7HLMNT CON 8 8 181,100 18.0% CH01-7FRANKLIN 6 1 4,824,000 18.4% CH11-7MLKJRBLVD 8 5 12,193,900 5.5% 2612-2JUSTAMER 8 3 274,700 7.4% 4008-4CATCH ALL 7 4 106,800 5.2% 4310-4HOMEMNT 6 3 67,800 4.4% 7421-7SHADYLWN 8 8 361,000 11.8% 2028-2R NBRHD 8 5 131,400 11.2% 7931-7LK WDS 8 6 479,900 8.9% 7530-7GREENWOOD 8 7 1,042,000 13.6% 7110-7CRCHMCDADE 8 7 344,200 0.7% 3 8 Neighborhood Completed&Value Updated Count w/Change Value Reduction Total Percent of Reduction 7170-7TNNYBNDRY 8 8 594,500 7.4% 2404-2HILLS* 8 6 80,800 4.2% 2023-2CG RURAL 3 8 4 104,900 7.3% 7350-7GLENNHGHTS 8 8 187,700 5.2% 1010-1HAWKINS 8 4 102,500 2.4% 7945-7WESTHMPTON 7 4 449,300 4.0% 6006-60RCHPL 7 4 243,012 10.2% 7507-7CHANC VW 7 4 333,100 2.8% 2001-2CG RURAL 1 7 5 270,160 15.6% 7584-7SOVILLAGE3 7 3 106,600 1.7% C209-7KENSINGTON 6 2 13,800 1.0% CO25-7FINLEY FR 9 3 37,900 1.6% 6004-6BUTLER 7 4 227,700 14.8% 7468-7WINDSORPRK 7 2 56,400 1.5% 6700-6TREEFARM 8 6 506,800 4.9% 7455-7CHANDLRGRN 7 1 40,300 0.6% 7040-7NEVILLE 6 4 189,376 5.4% 7019-7CRNWLCL 7 4 861,054 13.1% 2009-2RNBRHD 7 6 506,263 15.1% 2307-2NBRHD WGC 7 6 180,400 8.9% 7035-7DAM-CH-S 7 5 139,200 3.8% 6606-6TURKEYRUN 7 6 245,800 7.1% 1011-1NC57PRSN 7 5 191,900 6.4% H008-4 S CHURTON 6 5 3,011,700 24.3% T741-7COLONYLKTH 7 1 25,300 1.4% 2016-2RNBRHD 7 7 472,936 11.1% 7134-7CARRCOURT 6 6 387,400 16.8% 7130-7COLEHEIGHT 7 5 124,100 5.8% 7120-7GRAHAMST 7 5 274,500 7.2% L008-7W MAIN/JONES 7 2 1,369,000 13.4% L007-7E MAIN ST 6 3 1,759,700 11.4% T700-7PACIFICATWN 6 6 130,300 5.6% 7980-7SEDGEFIELD 6 6 349,200 8.4% 7426-7 ERWIN 6 3 87,200 2.4% 7205-7FRST HTS 6 5 168,500 6.7% 7962-7WOODLNDS 6 3 196,200 3.3% 5310-5COLONIALPK 6 3 99,800 10.9% 5600-5STRYHRNHLS 6 2 236,700 8.2% T402-7COVENTRY 6 2 16,900 0.8% 6003-6FERGUSON 6 5 819,819 17.4% 7331-7CHANDWDS 5 2 161,600 3.5% 3300-3HYDEAWAY 6 2 54,800 6.7% T415-4FRSTRDGTWN 6 5 85,200 3.2% 5410-5CHARLES W 6 5 161,300 6.0% H023-4CORNELIUS 6 3 440,900 22.3% 4003-4PHELPS86 5 2 66,400 3.1% 7452-7ENGLEWOOD 5 3 308,600 6.3% 4402-4 H I LLC RST 6 1 40,800 2.8% 4316-4 FAI RV I E W 6 1 31,800 2.4% 7034-7DAM-CH 6 5 218,600 9.7% 7580-7SOVILLAGEI 6 4 328,900 7.1% 4 9 Neighborhood Completed&Value Updated Count w/Change Value Reduction Total Percent of Reduction 7039-7HATCHOG 6 5 136,800 7.2% 7500-7MEADOWMONT 6 4 74,100 1.0% 7031-786/EUBKS 6 4 413,300 28.2% 3014-3HAVENSTONE 6 3 89,900 3.5% 7045-7OLDPITTSB 6 6 263,500 10.1% 4680-4CHRTNGRVI 7 4 40,300 1.0% 2614-2 ARROWHD 6 5 620,100 19.0% 7502-7TRIPL CRWN 6 3 479,100 3.8% 2024-2R NBRHD 6 4 56,900 4.6% 1005-1GUESS57 6 5 231,300 13.1% 2027-2R NBRHD 6 5 99,300 11.1% 7320-7OLDURHAMRD 5 4 30,000 1.7% 7008-7 86DVSS 4 3 540,926 20.3% T005-7VILLG WEST 5 3 31,300 2.0% 7499-7MEADOWMONT 5 4 152,000 4.1% 7582-7SOVILLAGE2 5 1 107,100 1.7% 7760-7LAKEHOGANI 5 2 68,600 1.3% 2002-2 CG RURAL 5 3 84,600 15.9% 3013-3MEADOWS 5 1 15,200 0.8% 7494-7BIRCHWIND 6 1 64,900 1.8% 6404-6INDINSPRNG 5 4 196,500 10.0% 7550-7SILVERCRK 5 1 44,900 0.8% 2309-2ENO CEMET 5 5 97,600 9.7% 7552-7CHESLEY 5 3 243,800 4.4% 7330-7WAVERD 3 0 - 0.0% 7301-7ROLLINGWD 4 2 59,400 4.0% C418-7 PARKSLOPE 5 1 110,800 2.5% 7318-7DAVIS 5 5 177,598 11.3% 7408-7BIRCH LAKE 5 3 230,100 5.1% C406-7WHITE OAK 5 3 60,900 5.3% C502-7RSMRYVLLGE 5 5 202,100 9.4% 1406-1LTTLRVRFRM 5 3 146,200 9.0% 7506-7MORGNGLN 5 4 167,500 3.3% 2026-2R NBRHD 5 3 81,337 5.8% 1416-1NICHOLS 5 4 206,200 12.4% 4320-4KINGSBORO 5 2 50,500 8.5% 4311-4JFREELD 5 4 52,500 5.5% CH09-7RALEIGHRD 5 2 4,756,800 6.9% 4704-4SCAM-BURN 5 5 3,106,000 46.6% E001-SENOCOM 5 1 164,100 2.9% 7825-7ROBINSWOOD 5 4 50,000 2.1% 2008-2 57 RNBRHD 4 4 18,796 1.1% 7924-7PINEYHOLLW 5 5 357,600 6.8% 5402-SBRIGADOON 5 1 6,700 0.8% 7944-7STNECURRIE 5 5 1,658,700 21.8% 7406-7HUNTERRIDG 5 4 68,200 3.0% C416-7PACIFICA 5 1 13,300 0.8% 4002-4NC57GB 5 4 379,160 6.6% 7920-7STONERIDGE 5 5 168,300 5.1% 7435-7PNBRK/CLHT 5 3 182,600 7.5% 7419-7ROBERSN 4 1 15,900 0.6% 5 10 Neighborhood Completed&Value Updated Count w/Change Value Reduction Total Percent of Reduction 7156-7PUREFOYRD 5 4 124,200 5.1% 7310-7RANGEWD 4 2 41,600 3.6% 7160-7WESTWOOD 4 2 105,500 3.5% 7412-7MEADOWS 4 2 51,400 2.9% 2020-2R NBRHD 4 2 13,800 1.0% 7023-7MTSINFS 4 4 565,000 17.7% 7050-7MLKCATCH 8 4 908,900 13.9% 7029-7DRYLD 4 4 165,900 11.4% 7176-7EFRANKLIN2 4 2 53,200 3.9% 2011-2RNBRHD 4 2 74,143 3.4% 7324-7UNVSHG 4 2 99,600 8.7% 7423-7 PM EMILY 4 3 307,300 9.3% 7026-7MLHSCENT 4 3 152,966 9.1% 7312-7PINEV EST 4 3 176,800 22.2% 7981-7EWCATCH 5 2 95,500 6.3% 5424-50AK RIDGE 4 1 (5,600) -0.4% T423-7MEADOWMONT 4 2 42,000 0.9% 7935-7STR/STNYBK 4 3 345,700 8.8% 3402-3ASHBURYXNG 4 3 57,700 3.9% 3404-3ASHBURY 4 1 7,300 0.5% 7985-7HENDWOODS 4 1 199,300 3.1% 4703-COLLINS RDG 4 1 124,300 5.5% 4685-4CHRTNGRV2 4 2 58,200 2.0% C035-70AKSCONDOS 4 2 68,400 5.1% 2604-2BIRDSONG 4 0 - 0.0% T409-7ROSEWLK 4 3 37,000 2.1% C213-7UNIV COMM 4 0 - 0.0% 3418-3MILLCREEK 4 2 69,400 6.7% 6604-6BRADFRDRDG 4 1 43,400 2.3% 4409-40AKDALE 4 4 166,600 19.1% T001-7KIRKWOOD 3 2 35,100 2.9% CH03-7EFRANKLIN 4 0 - 0.0% 3608-3ASHWICK 4 0 - 0.0% CH10-7VILLAGECORE 4 2 175,500 1.1% H002-4MILLSTONE 4 3 925,200 10.6% H003-4HAMPTON PT 3 1 258,500 1.1% H017-4CARDINALDR 4 2 439,100 4.7% 7910-7CREEKWOOD 4 2 239,800 3.7% K002-3NI-40/85 4 3 1,636,500 3.4% 7762-7LAKEHOGAN2 4 1 38,400 0.9% 7540-7MTBOLUS 4 2 249,100 7.4% T768-7BALLENTINE 4 3 59,400 5.4% 7534-7DAVIEWOODS 4 1 52,400 2.6% 2407-2SWMIL-86 4 3 24,900 2.9% 7532-7GLENDALE 3 3 205,800 8.8% 3308-3ABRDEENDWN 4 4 55,900 13.2% 7757-7CLAREMONTS 3 1 8,600 0.6% 7758-7CLAREMONT 4 4 230,600 6.4% T427-4COLLINSRDG 4 4 73,800 4.8% 3018-3STAGECORN 3 3 106,100 7.6% 7768-7LAKEHOGAN5 4 0 - 0.0% 6 11 Neighborhood Completed&Value Updated Count w/Change Value Reduction Total Percent of Reduction 5614-5ENO WOOD 5 1 (54,200) -1.7% 7800-7HCKRYMORIS 4 2 37,000 2.3% 7802-7PHOENIX 4 1 10,200 1.1% 7520-7GIMGHOUL 4 4 465,300 8.4% 7804-7HIDEAWYTRL 4 1 75,000 60.0% 3306-3EFLANDESTS 4 3 32,000 3.4% L006-7W CAMERON 2 0 - 0.0% T771-7BURCHKOVE 3 0 - 0.0% L002-7SMITH LVL 3 2 176,400 0.8% 7380-7CLBRTHPARK 4 4 65,900 5.2% T424-7BRADD PK 3 0 - 0.0% T502-7COLMBIAPLC 3 2 19,300 1.3% 2015-2RNRBHD 3 3 8,058 1.7% T702-7GLENRIDGE 3 2 43,800 2.6% T020-7ERWINVLAGE 3 2 21,100 1.8% T403-7WHISP HILL 3 2 32,800 4.0% T405-7POPL TWNH 3 3 45,900 5.5% 1300-1LITTLRVR 3 3 8,300 3.1% T418-7GREENVIEW 3 3 59,600 5.6% 7390-7RIDGEFIELD 3 2 51,300 3.9% 1620- 1WESTRIDGE 3 3 50,100 10.0% 1412-1 HIGHWDS 4 4 152,300 9.3% 7401-7OAK HILLS 4 4 522,300 19.4% 7984-COURTATHOME 3 0 - 0.0% 7524-7LARKSPUR 3 0 - 0.0% 7487-7WOODHAVEN 3 2 107,500 6.4% 7600-7LINCO PRK 3 2 37,100 4.3% 7704-7CEDARS 2 1 8,000 0.5% 7728-7MONTCLAIR 3 3 312,700 7.5% 7462-7FORESTCRK2 3 1 16,900 0.6% 7900-7CRESCNTRDG 3 0 - 0.0% 7446-7AMBRDGE 3 2 84,100 4.5% 7905-7KAREN WDS 3 3 703,500 15.2% 7913-7WYNDSG 3 2 112,600 6.9% 7974-7WOLFS POND 3 3 223,700 15.2% 7986-7BURGUNDYLN 3 1 139,300 3.1% H016-4OLD NC86 3 0 - 0.0% C033-7CEDARCT 3 2 74,600 12.8% C204-7BROOKWOOD 3 2 41,800 5.6% 2012-2RNBRHD 3 2 325,856 14.6% C215-7OXFORD 3 3 57,900 6.8% C219-7WEST MAIN 3 0 - 0.0% 1410-1KIGER 3 2 8,500 2.4% C812-7FOUNTAINS 3 3 121,900 12.1% C828-7WILLOWCRST 3 1 117,400 5.7% CH06-7NC86/WEAVER 3 0 - 0.0% 7409-7WIND RDGE 3 2 129,200 4.5% H011-4CHURTON ST 3 2 111,500 6.0% 7808-7UNIVACRES 3 3 464,500 49.4% 2640-2HWALKR 3 2 80,700 5.5% 4404-4EASTWOOD 3 3 89,700 11.4% 7 12 Neighborhood Completed&Value Updated Count w/Change Value Reduction Total Percent of Reduction 4302-4HGH WDS 3 3 130,500 22.4% 5608-SBUCK QTR 3 3 277,028 18.8% 3428-3WAGONFARM 3 1 8,000 1.0% 4430-4MURRAY 2 2 32,500 4.1% 3606-3MILLCRKGC 3 3 30,500 2.4% 7021-7MURPHSCH 3 1 74,800 4.7% 6400-66WILDCAT 3 2 85,000 7.5% 3612-3SUMMIT 3 2 49,800 2.8% 2413-2 NBRHD PH 3 3 83,000 7.8% 3416-3CEDRRAINEY 3 2 121,300 8.4% 4305-4JOPPAOAKS 3 3 121,300 35.9% 6603-6SOUTHWST 4 3 165,321 20.5% 2415-6 NBRHD 3 1 97,014 8.8% 4401-4CRAWFORD 3 1 95,700 9.9% 4407-41VIT VIEW 3 3 130,100 15.7% 4700-4STERL FRMS 3 3 270,500 37.5% 4408-4WILKE-ACR 3 3 68,100 6.5% 7037-7OLDSCHOOL 3 3 24,000 10.0% 4413-4J U LIAN HG 3 3 65,600 5.3% 3412-3ENORIDGE 3 2 102,200 9.0% 7303-7HOME VILL 3 1 9,000 0.5% 7154-7MASONFARM 3 2 44,300 1.6% 2019-2R NBRHD 3 1 16,300 5.5% 7201-75SD ANDRE 3 2 24,000 1.7% 7206-7WINDWD 3 1 64,100 5.2% 3411-3CRKSCROS 3 3 89,800 7.6% 2405-2CC-86 3 1 19,600 3.5% 4661-4CAMERONEST 2 2 56,500 3.5% C005-7BROOKSIDE 2 2 68,800 20.3% C003-7SHEPERDLN 2 1 6,600 2.0% 7972-7CRLNAFORST 2 1 49,800 6.0% C001-7VLLGEGREEN 2 0 - 0.0% 5620-SFOX HILL 2 0 - 0.0% 5625-SSIBLING PN 2 2 164,600 23.2% 4606-4WINTON PL 2 1 98,200 8.1% 7776-7WEBBWOOD 2 2 67,000 7.2% 2414-2BRICE ACR 2 1 1,600 0.4% 5007-SCATCHALL 2 2 44,200 9.5% C223-7STROWD H 2 0 - 0.0% 1602-1FRST L RVR 2 1 113,600 4.7% 7956-7QUAILVIEW 2 2 132,900 18.6% 5011-SPLSNTGRNWDS 2 1 116,300 5.7% 1422-1FOREST 2 1 3,900 0.9% 5606-SWATK FARM 2 1 16,100 1.7% 7806-7TRINKUSMNR 5 2 42,400 8.9% 7810-7SMITH LVL 2 2 337,800 61.3% 7844-7LAURLSPRNG 2 1 37,100 2.6% 5602-SCASCADES 2 2 90,200 5.1% 7902-7GLYNMORGN 2 1 38,200 2.4% 5601-SCONT FRMS 2 2 79,000 5.2% 5611-SGRANDOAK 2 1 28,800 1.7% 8 13 Neighborhood Completed&Value Updated Count w/Change Value Reduction Total Percent of Reduction 7952-7MONTEREY 2 1 27,500 3.4% 7786-7WEXTRAMORE 2 0 - 0.0% 5612-5ST MARYS 2 1 48,100 10.3% 7780-7HIGHLANDS 2 2 70,600 5.4% 5419-5FEATHRWD 2 2 65,100 11.8% 5411-5CYPRES 2 1 94,000 7.5% 5408-5BLUFF ENO 2 1 61,000 9.9% 5403-5TED WLMS 2 1 14,700 4.8% 7908-7GLENBROOK 1 1 21,700 3.8% 7317-7SBRUN 2 2 37,100 11.2% C500-7FRNKLNCNDO 2 2 160,200 22.1% L017-7S ELLIOTT 2 1 15,776,900 18.7% M002-6 NC 54 W 2 2 269,400 15.0% 3602-3HGHROCKVLG 2 1 116,800 13.1% T006-4HERITG TWN 2 0 - 0.0% T015-7FENWAY PK 2 1 6,900 1.4% T017-7GEORGTWN 2 2 56,400 4.7% T400-7SYCAMORE 2 1 12,500 1.7% 3426-3FIELDVIEW 2 0 - 0.0% 3410-3SUNSETRDG 2 2 39,900 8.4% 3409-3TMBRWD 2 1 30,900 3.5% 3406-3WOODLAND 2 2 22,000 4.0% 3400-35SD COLLI* 2 0 - 0.0% 3315-3HRSPNRDG 2 1 14,000 5.3% 1009- 1BREEZEBR 2 2 139,499 14.7% 1008-1NC157HR 2 1 43,100 7.1% 3020-3BOWNAMVIL 2 0 - 0.0% T742-7COLONYLKTH2 2 2 26,300 3.3% 2634-2BEECH CK 2 1 45,000 7.4% L019-7 S ESTES DR 2 1 459,200 8.6% 3610-3BUCKHORN 2 1 41,000 5.7% 4412-4STROUD CR 2 2 78,800 6.2% L004-7E ROSEMARY 2 1 498,800 12.3% C505-7TOWNSIDE 1 0 - 0.0% C506-7EDGEWATERPL 2 0 - 0.0% C507-7MERRITTPRK 2 0 - 0.0% C511-7MDMNTVILG 2 2 89,200 7.5% 5701-5RED HILL 2 2 746,100 36.1% 4322-4DIMMOCKS 2 2 61,000 15.4% 4308-4NORTHDIX 2 1 18,300 4.7% CH12-7WEAVERDAIR 2 2 1,401,100 13.7% 4304-4WINSLOW 2 0 - 0.0% H001-4US70ECOM 2 1 75,900 1.7% 4300-4G RG TATE 2 0 - 0.0% 2618-2WHITEOAK 2 1 31,800 2.6% H009-4WATERSTONE 2 0 - 0.0% 2628-2 SPN LAKE 2 1 13,900 1.7% H024-4US70ACOM 1 1 997,800 23.0% 3617-3FAIRFLD 2 0 - 0.0% L003-7NGBORO/ESTES 1 0 - 0.0% 2410-2BROW CRK 2 2 40,500 9.3% 9 14 Neighborhood Completed&Value Updated Count w/Change Value Reduction Total Percent of Reduction T788-7WEAVGRV 3 1 2,000 0.4% 7528-7MILLRACE 2 2 171,200 11.6% 7049-7CARMELNR 2 2 88,500 7.7% 7460-7FORESTCRK 3 1 69,100 3.5% 2025-211 NBRHD 2 1 27,700 5.5% 7410-7HGHLNDWDS 2 1 69,300 3.4% 7413-7SHENAND 2 2 39,200 5.0% 7414-7COLNOYLAKE 2 0 - 0.0% 7536-7HILLCREST 2 2 139,900 5.0% 7033-7 15-501S 2 2 47,400 4.7% 2300-2GREENPINES 2 2 12,200 4.1% 2006-21-K ORG RUR 2 1 31,000 6.7% 7027-7ERWIN RD 2 2 226,000 45.3% 2308-2NRTH ORG 2 2 42,900 8.9% 7453-7SUNSET HL 2 2 26,500 8.1% 2301-2 G&O SUBD 2 2 20,500 4.8% 6406-6THETRAILS 2 1 15,100 2.2% 7022-7CORNWMS 2 1 58,800 6.3% 7015-70LD86 2 2 202,900 23.2% 2305-2CEDARVAL 2 2 82,400 15.8% 6626-6TWIN STRM 2 1 24,900 6.7% 7427-7WOODBRK 2 1 21,300 2.1% 7020-7SINAICL 2 2 156,700 13.6% 6602-6SCOTTLAND 1 0 - 0.0% 6616-6SUGARRIDGE 2 2 108,200 9.8% 6608-6COVERDBRIG 2 2 214,300 12.8% 7562-7MILLVALLEY 2 2 160,000 10.9% 6611-6WESTBRK 2 1 96,200 12.2% 5704-5PRESRVHAWK 2 2 363,700 12.8% 7323-7FRLDHILL 2 1 27,400 5.6% 7103-7NSPERIMETER 2 0 - 0.0% 6001-BINGHAM 6 2 2 130,500 71.5% 7485-7HUNDRDOAKS 2 1 50,400 2.8% 2021-2R NBRHD 2 1 30,000 3.0% 1610-1 LAWS FARM 2 2 72,700 7.2% 2013-2RNBRHD 2 2 106,200 24.1% 6618-6SYKESGLEN 2 0 - 0.0% 7328-7SOUTH GRV 1 1 177,300 22.2% 6701-6CNSRV RDG 2 2 354,306 6.9% 7586-7CROSSCREEK 2 1 38,200 2.6% 2018-211 NBRHD 2 2 240,000 33.7% C512-7WEAVGROVE 1 0 - 0.0% 6630-6BLUEB HILL 1 0 - 0.0% 2620-2BOONE VIL 1 1 29,000 5.8% 4324-4HILLS HGTS 2 1 11,500 2.4% 2626-2BK CRK FRM 1 0 - 0.0% 7448-7PWDRMIL 1 0 - 0.0% H018-40RANGEGRRD 1 1 3,624,700 15.7% H021-4DIMMOCKS 1 1 127,000 36.3% C509-7 50OMKTSTCO 1 1 28,400 6.9% 3702-3CARRINGTON 1 1 96,500 10.1% 10 15 Neighborhood Completed&Value Updated Count w/Change Value Reduction Total Percent of Reduction 7442-7TRLMFRST 1 1 120,000 9.6% 2302-2 GOV GRV 1 0 - 0.0% 7010-7ARTHMIN 1 1 3,300 1.6% 7466-7STATESIDE 1 1 120,000 12.7% C805-7WILLOWCRK 1 0 - 0.0% 7012-7AM-86 1 1 128,300 14.3% CH14-7PITTSBOROST 1 1 176,900 18.4% C824-7TIBURON 1 1 36,300 12.5% 4403-4RIVER BND 1 0 - 0.0% C834-7WINMORECON 1 1 15,600 3.4% C838-7 300EMAIN 1 0 - 0.0% 2616-2 DEER RUN 1 1 56,000 6.5% 7458-7COKERWOODS 1 0 - 0.0% C854-4BUTTONWOOD 1 1 351,200 49.9% K001-3S I-40/85 1 0 - 0.0% 4317-4BIRCH RUN 1 1 35,000 20.0% CH05-7VILCOMCAMP 1 0 - 0.0% 6702-6CSCADEFRST 1 1 82,500 10.5% CH07-7EUBANKS 1 0 - 0.0% 5700-SFOX HILLSE 1 0 - 0.0% 3618-3TRVPENR 1 1 10,500 1.6% 3414-3BUCKRUN 1 0 - 0.0% T410-7CANTEBRY 0 0 - 0.0% 7051-7FORDCA 1 1 1,300 46.4% 2014-2RNRBHD 1 1 87,922 19.8% 3309-3MCFTRN 1 1 9,000 5.2% 7132-7SMERRITTML 1 1 1,500 0.4% 3305-3ALBRIGHT 1 1 20,900 7.5% 3304-3RCHMNDHILL 1 1 14,800 5.8% 3303-3MORELAND 1 1 11,700 4.8% T701-7FRNKLNGRVE 1 0 - 0.0% 2630-2TRIPL CRK 1 1 70,200 6.7% T704-7WINMORETWN 1 0 - 0.0% 3016-3BOWMANPL 1 0 - 0.0% T707-7PICKARDOAKS 1 0 - 0.0% T708-7BRIDGEPT 1 0 - 0.0% 3015-3RETREATLM 1 0 - 0.0% 7327-7RUSCH HLW 1 0 - 0.0% 2636-2WALK LDG 1 0 - 0.0% T407-7WEATHILL 1 0 - 0.0% 3420-3BEAVERVLLY 1 0 - 0.0% K003-3ECENTERST 1 1 35,800 11.0% T300-3MEADOWSTONE 1 0 - 0.0% K004-3EWASHINGTON 1 1 161,400 43.5% K005-3US70W-EFLAND 0 0 - 0.0% 7440-7ESTESHILLS 1 0 - 0.0% 3616-3JRDNOAK 1 0 - 0.0% 7439-7UNGRVCA 1 1 87,700 7.7% 7018-WEAVGRV 1 1 34,100 6.4% 7433-7FOXLAIR 1 0 - 0.0% 3605-3CHERRYPL 1 0 - 0.0% 11 16 Neighborhood Completed&Value Updated Count w/Change Value Reduction Total Percent of Reduction L009-7 WEAVER ST 1 0 - 0.0% 1-011-7GRAHAM ST 1 0 - 0.0% 3604-3SADDLCREEK 1 1 33,800 6.3% 7024-71VITHERMN 1 1 203,800 50.0% 2638-2BELLECHN 1 1 141,000 15.0% 1400- 1GRNVWESTS 1 0 - 0.0% 3600-3MALLORYPL 1 1 8,200 2.6% T008-7SALEM CT 1 1 13,000 4.7% 7415-7EDW POND 1 1 78,100 8.2% C508-7COPPERLNSQ 1 0 - 0.0% 6620-6TERRLLWDS 1 1 281,517 41.2% 6625-6RIDER TRL 1 1 60,100 10.5% 6623-6PICKARD MT 1 0 - 0.0% 7907-7KERLNGTN 2 1 13,300 18.2% 6304-6DAIRYLAND 1 1 31,100 11.0% 5422-SHICKORY 1 0 - 0.0% 5420-SMTK DVLP 1 1 109,700 75.0% 7914-7HOMESTEAD 1 0 - 0.0% 7915-7NORTHHILL 1 0 - 0.0% 7916-7STONYHILL 1 1 56,100 10.8% 7918-7STONYCREEK 1 1 75,200 30.0% 6402-6SABLERUN 1 1 (18,600) -4.9% 7926-7BEECHBLUFF 1 0 - 0.0% 7929-7OCTBR WD 1 1 (23,400) -2.8% 6403-6EQUES FIRM 1 1 90,700 68.7% 7932-WOODKIRK 1 1 13,500 1.0% 5407-SRUSTIC ACR 1 1 15,800 5.4% 5404-SMEADOW 1 1 53,800 5.7% 7936-7STARFIELD 1 1 116,200 38.9% 7937-7DUNHILL 1 0 - 0.0% 7938-7LUCASFARM 1 1 35,600 4.1% 7940-7MEADWRDGE 1 1 58,700 5.1% 5301-SWHISP PINE 1 1 10,900 4.5% 7304-7SUNSET HIL 1 1 6,700 6.1% 7906-7TALBRYN 1 0 - 0.0% 7564-7COLCROSSNG 1 1 125,300 8.2% 7901-7HOMES PL 1 1 5,500 2.4% 7603-7WILDWOODSP 1 0 - 0.0% 5623-SWILLORDG 1 1 18,400 74.8% 2408-2GRASSCRK 1 1 11,000 3.3% 5616-SDEERWOOD 1 1 49,600 12.4% 2406-2WILSON PL 1 0 - 0.0% 1600-1SPRNGMDW 1 1 85,400 27.8% 7703-7HORNE HLW 1 1 71,800 7.0% 7782-7CAMDEN 1 1 12,200 1.3% 7702-7BEL ARBR 1 0 - 0.0% 1616-1HOLLYRDGE 1 1 14,800 2.4% 7790-7SUNSETCREK 1 0 - 0.0% 6300-6FOXBORO 1 0 - 0.0% 7602-7JBGOLDST 1 0 - 0.0% 5609-SMARTIN HLS 1 1 35,000 3.9% 12 17 Neighborhood Completed&Value Updated Count w/Change Value Reduction Total Percent of Reduction 2401-2QUET ACRS 1 1 20,700 6.2% 2400-2MILLPOINTE 1 0 - 0.0% 5605-SCHASE HLW 1 1 21,500 4.3% 2311-2CG RURAL 3 1 1 75,300 26.2% 7812-7WINTERHL 1 1 54,600 9.7% 5603-STHOM PLC 1 1 19,800 3.0% 7574-7RESRVE/HNT 1 0 - 0.0% 6408-6GRNFLD 1 0 - 0.0% 7954-7OXBOWDURHM 1 1 40,800 7.5% 7960-7NWHPSPRNG 1 1 81,600 7.5% C218-7SUE ANN 1 1 30,600 10.9% 2608-2JAMFARMS 1 0 - 0.0% C206-7CHNCLLRSQR 1 0 - 0.0% C207-7MILLCREEK 1 0 - 0.0% C208-7WETHERSTNE 1 0 - 0.0% 4618-4EAGLES CH 1 1 136,000 16.7% C212-7HILL TOP 1 1 9,400 1.2% 4614-4REDDY WDS 1 1 2,500 0.3% 2610-2ENO RVR ES 1 0 - 0.0% C216-7GABLES 0 0 - 0.0% 7496-7OXFRDHILLS 1 1 25,700 4.0% 1420-1MERPLACE 1 1 22,500 25.0% 4600-4 OAK RISE 1 1 32,300 7.5% 1700-1PLSNTGRN 1 0 - 0.0% 4420-4MAGN PLC 0 0 - 0.0% C407-7BRGHTN SQ 1 1 11,400 4.4% C411-7FLATS CON 1 0 - 0.0% 4414-4GARL ACRE 1 0 - 0.0% C425-4CHURT 1 1 8,900 1.7% 6621-6LITTL CRK 1 1 79,500 15.9% 6622-6UWHARRIE 1 0 - 0.0% 4626-4KEN GRV 1 0 - 0.0% 4660-4BURKMEADOW 1 1 37,700 6.5% 7961-7MELL-OAK 1 0 - 0.0% 7987-7KENTFIELD 1 1 14,500 2.4% 6600-6CLEARINGS 1 1 18,800 2.9% 7963-7SUN FORST 1 1 134,800 40.0% 6601-6 LLOYD SU 1 0 - 0.0% 2411-2 NBRHD 1 1 40,200 18.1% 7976-7OAKCREST 1 1 49,000 5.9% 7510-7DONWEL 1 0 - 0.0% 7982-7STONERIDGEI 1 0 - 0.0% 7508-7CD FARMS 1 1 (30,700) -6.5% 2416-2WLKR LII 1 0 - 0.0% 2600-2 BELLECHEN 1 1 53,000 20.0% 1626-1FORESTBEN 1 1 77,600 13.7% 6615-6VILLAOAKS 1 0 - 0.0% 2601-2 DOBBINS 1 1 35,400 8.0% 6617-6CANE CRK 1 1 73,200 20.0% 4671-4CORBINCOMS2 1 0 - 0.0% C013-7MCGREGOR 1 0 - 0.0% 13 18 Neighborhood Completed&Value Updated Count w/Change Value Reduction Total Percent of Reduction C016-7HAMLIN PK 1 0 - 0.0% CO22-7WEST PK 1 1 21,700 7.2% 4670-4CORBINCOMSI 1 0 - 0.0% CO28-7PARK COND 1 0 - 0.0% 7950-7WNDYHLFARM 1 0 - 0.0% C015-KOPPER SQ 1 1 27,200 10.0% 3645 2370 219,893,471 6.5% 14 Orarpge County ma{ Appeals 2025 " _en A. ® A .a t i 1 E OP w , - a 5 a 4 � • a g % a a ° ® a _ Legend Formal Decrease Formal Increase No Change + r T � s 1 y wr s This map represents 2025 Formal and Informal Appeals and the results.Tax Adminlstradon-GI5lAddressinglLand Records d+Nslon.Map date 1011W202S. 20 Orange County Informal Appeals 2025 L 1 � r a Q IL � r �. '6. r v- ti i • �' }` i�^ .�'r' ��, �/ Legend Informal Decrease Informal Increase No Change � rte• �� �`r* '� �� '. _ ,�`s .�� Awe "AF - + •• + + • o• F IWO y wr s This map reVesents 2025 F'urmar and Info l Appeals and the results.Tax AdminlstmWn-351Addressing+tand Re rds D'os ,Map Gate 1011012025. 21 Orange County 2025 Neighborhood Review Status Data as of: October 13, 2025 Neighborhoods Reviewed 12 Properties w/Value Change 432 Total Value Reduction $23,519,300 Mail Dates Value Neighborhood Date Review Completed Value Change Notices Adjusted Bills #of Properties w/Value Change Total Value Reduction 1002 $ 1004 $ 1006 $ - 1007 $ 1009 $ 2006 $ 2008 $ 2009 $ 2011 $ 2016 $ 2023 $ 2414 $ 3002 $ 3005 $ 3008 $ 3009 $ 3010 $ 3416 $ 3612 $ 4004 $ 4005 $ 4305 $ 4306 10/13/2025 $ 4317 $ 4428 $ 4430 $ 5004 $ 5310 $ 5402 $ 5410 $ 5620 $ 6007 $ 6009 $ 6011 $ 6012 $ 1 22 Neighborhood Date Review Completed Value Change Notices Adjusted Bills #of Properties w/Value Change Total Value Reduction 7021 $ 7025 $ 7027 $ 7042 $ 7044 $ 7048 $ - 7102 8/25/2025 9/20/2025 9/20/2025 68 $ 3,775,200 7104 8/25/2025 9/20/2025 9/20/2025 277 $ 15,721,900 1601 $ - 1604 $ 1606 $ 1616 $ 1622 $ 1624 $ 2005 $ 2012 $ 2014 $ 2300 10/13/2025 $ 2301 $ 2408 $ 2418 $ 2602 $ 2606 $ 2607 $ 2624 $ 2634 $ 3403 $ 3411 $ 3614 $ 4304 $ 4307 $ 4406 $ 4606 $ 4616 $ 5300 $ 5400 $ 5407 $ 5411 $ 5608 $ 5614 $ 5625 $ 6403 $ 6603 $ 6605 $ 6613 $ 6622 $ 6624 $ 2 23 Neighborhood Date Review Completed Value Change Notices Adjusted Bills #of Properties w/Value Change Total Value Reduction 6627 $ 6702 $ 7009 $ 7013 $ 7120 10/13/2025 $ 7305 $ 7306 $ 7307 $ 7308 $ 7311 $ 7317 $ 7319 $ 7324 $ 7325 $ 7329 $ 7330 $ 7413 $ 7428 $ 7433 $ 7439 $ 7446 $ 7447 $ 7509 $ 7510 $ 7809 $ 7812 $ 7905 $ 7907 $ 7912 $ 7936 $ CO22 $ T512 $ T709 9/25/2025 No Change No Change $ T789 9/25/2025 No Change No Change $ 7023 $ 7052 $ 7101 $ 7158 $ 7162 $ 7200 $ 7203 $ 7204 $ 7301 $ 7370 $ 7420 $ 7430 $ 7435 $ 3 24 Neighborhood Date Review Completed Value Change Notices Adjusted Bills #of Properties w/Value Change Total Value Reduction 7440 $ 7445 $ 7464 $ 7470 $ 7492 $ 7498 $ 7507 $ 7525 $ 7530 $ 7552 $ 7568 $ 7758 $ 7766 $ 7790 $ 7915 $ 7922 $ C002 $ C003 $ C006 $ C010 $ C203 $ C204 $ C408 $ C511 $ C803 $ H002 $ K003 $ L001 $ T008 $ T706 7/30/2025 9/9/2025 9/9/2025 $ - 7110 8/25/2025 9/20/2025 9/20/2025 87 $ 4,022,200 7124 $ - 7156 $ 3302 10/13/2025 $ 4316 10/13/2025 $ 7032 $ 7130 $ 7505 $ 4007 $ 7134 $ 7160 $ 7170 10/3/2025 No Change No Change $ - 432 $ 23,519,300 4 25 ORANGE COUNTY NORTH CAROLINA Update on 2025 Property Tax Appeals and Neighborhood Reviews Board of Commissioners Business Meeting Oc 2025 26 Purpose 1 . Receive update on appeals of property value and neighborhood reviews following the revaluation ORANGE COUNTY 2 NORTH CAROLINA 27 Dashboard Orange County 2025 Appeals Status Number of completed Number of Percentage appeals entered completed appeals Reduction in decrease in �3t0 d5 0 ; October 13,2025 Number of informal appeals into the that experienced a assessed value for the completed by the Tax Office or Computer change in value due value/tax properties that formal appeals completed by Assisted Mass to the appeal base due to experienced a the Board of Equalization and Appraisal the appeal value change Review (CAMA) Number of Appeals Value Total Appeals Completed In Process Untimely Values Updated w/Value Change Total Appeals Value Reduction Percent Reduced Informal 3,346 3,329 17 .3,355 2,134 200,197,979 .5.96%0 Formal 1,109 439 670 70 290 236 19,695,492 0.59%Q Totals 4,455 3,768 687 70 3,645 2,370 $ 219,893,471 Percentage reduction in Number of completed neighborhood reviews total tax base which included a total of 1,407 properties as of 10/13/2025 Neighborhoods Reviewed 12 Appeals Value Reduction $ 219,893,471 Properties w/Value Change 432 Neighborhood Review Value Reduction $ 23,519,300 t Total Value Reduction $ 243,412,771 0,78- Number of properties that experienced a change in value and entered into the Computer Assisted Mass Appraisal(CAMA) Adopted Budged assumed a 3%reduction in Estimated Value Reduction to Tax Base $ 936,162,977 tax base due to appeals 3 28 Appeals by Neighborhood Report Percentage decrPerNeighborhood: Appeals Completed and Value Updated valueforaseth value for the l� Number of appeals Dollar amount of the properties that Data as of: October 13 2022 5 where value was reduction in value due experienced a Number of appeals where appeal has been completed and value increased or decreased to appeal value change entered into the Computer Assisted Mass Appraisal(CAMA) F Neighborhood Completed & Value Updated Count w/Change Value Reduction Total Percent of Reduction 7104 - 7MCMASTERS 70 60 4,485,100 2.7% (it)11 - 6DRYLNDS =13 41 4,247,103 12.9 4702 - 4 HISTORIC 49 36 2,340,800 7.5 74'92 - 7LKFOREST1 41 32 4,099,10D 9.2% 7172 - 7FRANKR.SMRY 37 27 3,879,700 9.9% 400-0 - 4NASHLAT 32 16 480,100 6.1% 7419 - 7BRIARC.LIFF 34 26 1,249,004 6.7°x6 7102 - 7GRI-I 'ISUNSET 33 32 1,601,300 4.6% ORANGE COUNTY 4 NORTH CAROLINA 29 OrarpgeiCoun"form I Appeals 2025 Informal Appeals by Neighborhood 99.5% of informal appeals have been completed - ,_=• r • - ' .� y y Lr • • 17 informal appeals are pending • 64% or 2,134 of informal appeals resulted in a -' value change (primarily reductions) - r a _ • All appeals completed by mid-December 2025 ''- • ' � Md 1 s • Legend Informal Decrease Informal Increase No Change e wygpr. 5 30 Orange County Formal.Appeals 2625 Formal Appeals by Neighborhood • 39.6% of formal appeals have been completed • 670 formal appeals are pending Y _ r _ L 81 % or 236 of formal appeals resulted in a value pp _ change (primarily reductions) • For all appeals completed (informal + formal) • $41 ,600 median decrease for residential properties • $80,600 median decrease for nonresidential properties _ - ■ Legend \ + Formal Decrease x, Formal Increase • All appeals completed by mid-December 2025 ,� 8` : ' No Change r a fa a 6 31 Orange County NBC Review Neighborhood r - Reviews - 4 Y . _ - • Tax Office identified 171 neighborhoods for additional review �` - --- x- • Pink - outside • 86 outside statistical standards _r = ` statistical standards for vertical equityt Teal - <5 sales; • 76 had fewer than five sales selected by Tax Office and appeared to require review4 for consistencyand - � Orange - identified by reasonableness - - a the Orange County • 19 identified by the Orange _ '` �� Property Tax Justice County Property Tax Justice Coalition Coalition oma ORANGE COUNTY 7 NORTH CAROLI�TA 32 Appeals byNeighborhood Report Number of properties Dollar amount of the where value was reduction in value due increased or decreased to neighborhood review Neighborhood Date Review Completed Value Change Notices Adjusted Bills #of Properties w/Value Change Taal Value Reduction 7021 702.5 $ 7027 $ - 7D42 $ 7044 - 7D48 $ - 7102 8/25/2025 9/20/2025 9/20/2025 68 $ 3,775,204 7104 8/25/2025 9/20/2025 9/20/2025 277 $ 15,721,900 1601 $ 1604 $ ORANGE COUNTY 8 NORTH CAROLINA 33 Neighborhoods on Both Reports Appeals Report 7104-7MCMASTERS 70 66 4,485,100 2.7% • Value adjusted on 66 properties due to appeal Neighborhood Review Re ort 7104 612512025 912012029 912012025 277 $ 15,721,900 t • Value adjusted on 277 properties due to neighborhood review ORANGE COUNTY 9 NORTH CAROLINA 34 Neighborhood Reviews • 12 reviews completed to date • 432 assessed values were changed • Total assessed value reduced by $23,519,300 • Starting with neighborhoods identified by the Orange County Property Tax Justice Coalition - Completing extensive field work to verify home and site characteristics • Move to neighborhoods with most appeals a - As appeals decrease, intensity of field work will decrease - Throughput will increase • Properties with value changes will be sent change notices • 15 days to appeal value change to Board of Equalization and Review • All reviews targeted for completion by mid-November ORANGE COUNTY 10 NORTH CAROLINA 35 Questions? ORANGE COUNTY NORTH CAROLINA