HomeMy WebLinkAboutAgenda 11-06-2025; 8-e - Resolution Updating Compensation for Board of Equalization and Review Members 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 6, 2025
Action Agenda
Item No. 8-e
SUBJECT: Resolution Updating Compensation for Board of Equalization and Review
Members
DEPARTMENT: Tax Administration
ATTACHMENT(S): INFORMATION CONTACT:
Draft Resolution Nancy Freeman, Tax Administrator,
(919) 245-2735
PURPOSE: To receive results from a state-wide survey of compensation provided to Board of
Equalization and Review (BOER) members, review options for updating compensation for Orange
County's BOER members, and approve a resolution authorizing updated compensation levels for
BOER members.
BACKGROUND: The Orange County Board of Equalization and Review is a three-member board
appointed by the County Board of Commissioners that hears property owner appeals regarding
property tax assessments and property tax exemptions. The BOER is a quasi-judicial body
responsible for ensuring tax assessments align with state law by reviewing tax lists, correcting
errors, and adjusting property values to fair market standards.
In recent years there have been fewer applicants for Board of Equalization and Review positions.
Additionally, the compensation for the BOER members has not been adjusted since at least 2013.
2025 is a revaluation year with an unprecendented increase in property values, which has resulted
in the number of formal appeals to the BOER being higher than in previous revaluation years. The
Tax Office and the Board of Commissioners share the goal to complete the appeals before the
end of the calendar year.
Currently the BOER meets three (3) days each week for a half-day. In order to complete the
appeals, the Tax Office has requested that, for one (1) day per week, the meeting be expanded
to a full day. The question has been raised if there should be additional compensation for the
BOER members for the additional time. Currently Orange County compensates regular BOER
members $75 per meeting and BOER Chair $100 per meeting.
The Tax Office requested BOER compensation information from county tax offices state-wide.
Thirty-six (36) counties responded, and the results are highlighted below:
• The range of compensation for a meeting is $25 to $150, with a median compensation
amount of $75. The most frequent payment amount for a meeting is $100.
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• In eight (8) counties the chair is compensated more than the regular members, with a range
of$15 to $75 more, and most frequently the chair is paid $25 more.
• For the majority of the counties, meetings generally last for 4 hours, or a half-day.
• Seven (7) of the thirty-six (36) counties double the compensation if the meeting is
scheduled for a full day. Five (5) of those counties provide lunch.
• Two (2) counties schedule for a full day, and each of those pays $100 compensation for
the full day.
• Three (3) counties pay by the hour, two (2) routinely schedule full days, and a full day's
compensation ranges from $105 to $210.
The Tax Office recommends an increase in the BOER compensation as follows:
• Increase BOER regular member half-day compensation to $100, and add full-day
compensation in the amount of$200.
• Increase BOER Chair half-day compensation to $125, and add full-day compensation in
the amount of $250.
• Generally full days are scheduled only one (1) day per week if needed, with the expectation
that full days are scheduled only in years when a revaluation has occured.
• Provide lunch for participating BOER members when there is a full-day schedule, generally
one (1) day per week.
The BOER meets on Tuesday, Wednesday, and Thursday of each week. The Tax Office
recommends implementing the change in compensation retroactively beginning the week that the
first full day of hearings were scheduled, which would be Tuesday, October 14, 2025.
FINANCIAL IMPACT: Approval of this change in compensation will result in an increase in the
annual expenditure for BOER compensation. Estimated increase in non-revaluation years would
be $1,000 per year, and in a revaluation year the estimated increase would be $5,000.
Staff believes there are sufficient funds in the current year budget to cover the recommended
increase in the compensation if the Board were to make the changes effective as of October 14,
2025.
ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• GOAL 6: DIVERSE AND VIBRANT ECONOMY
OBJECTIVE 5. Increase access to and awareness of resources and assistance available
to residents and businesses.
RECOMMENDATION(S): The Manager recommends that the Board approve and authorize the
Chair to sign the attached resolution approving compensation recommendations for the Board of
Equalization and Review (BOER) as follows:
1) Increase BOER regular member half-day compensation to $100, and add full-day
compensation in the amount of$200.
2) Increase BOER Chair half-day compensation to $125, and add full-day compensation in
the amount of$250; and
3) Provide lunch for participating BOER members when there is a full-day schedule, generally
one (1) day per week, with the expectation that full days are scheduled only in years when
a revaluation has occured.
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RES-2025-058
ORANGE COUNTY BOARD OF COMMISSIONERS
A RESOLUTION PROVIDING FOR THE REVIEW AND UPDATE OF COMPENSATION
FOR THE BOARD OF EQUALIZATION AND REVIEW MEMBERS
WHEREAS, North Carolina General Statute 105-322(A) authorizes the Orange County
Board of Commissioners to appoint a special Board of Equalization and Review (BOER) to carry
out the duties imposed under therein; and
WHEREAS, the special BOER is a body appointed to hear property owners' appeals of
county appraised real estate values, a duty which requires a significant time commitment and
expertise; and
WHEREAS, it is the desire of the Orange County Board of Commissioners to provide fair
and appropriate compensation for the services rendered by the members of the special BOER;
and
WHEREAS, the Orange County Board of Commissioners has reviewed the current
compensation for the members of the special BOER, and deems it advisable to update the
compensation as outlined below:
NOW, THEREFORE, BE IT RESOLVED BY THE ORANGE COUNTY BOARD OF
COMMISSIONERS THAT:
1. The Orange County Board of Commissioners shall fix the compensation for the
members of the special Orange County Board of Equalization and Review at $100
per half-day meeting attended for regular members, and $125 per half-day
meeting attended for the chair; and
2. The Orange County Board of Commissioners shall fix the compensation for the
members of the special Orange County Board of Equalization and Review at $200
per full-day meeting attended for regular members, and $250 per full-day meeting
attended for the chair; and
3. The Orange County Board of Commissioners shall allow for the provision of a mid-
day meal for the members of the special Orange County Board of Equalization and
Review who attend a full day meeting.
4. This resolution is effective as of October 14, 2025 and all tax years hereafter unless
revised or rescinded.
This, the 6t" day of November 2025.
Jamezetta Bedford, Chair
Orange County Board of Commissioners