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HomeMy WebLinkAbout2026_04_30_BOER_Minutes Docusign Envelope ID:53D15A33-445A-8384-810B-2CEA92275C55 ORANGE COUNTY—BOARD OF EQUALIZATION AND REVIEW MEETING MINUTES April 30, 2026 ORANGE COUNTY BOARD OF EQUALIZATION AND REVIEW MEETING MINUTES Meeting Information Board Name: ORANGE COUNTY BOARD OF EQUALIZATION AND REVIEW(BOER) Meeting Date: Thursday,April 30,2026 Meeting Time: 1:00 PM—2:46 PM EDT Location: Gateway Center, 228 Churton Street, Hillsborough,Tax Conference Room 314 Chair: Leon Meyers Staff Liaison: John Burgiss, Interim Tax Administrator Minutes Recorded Rob Teachout,Temporary Administrative Assistant By: Next Meeting: May 26, 2026, 1:00 PM,Tax Conference Room 314 Attendance Board Members : . . Absent Leon Meyers Chair M ❑ ❑ Saru Salvi Regular Member M ❑ ❑ Richal Vanhook Regular Member M ❑ ❑ Shareese Alston Alternate Member ❑ ❑ M Tony Blake Alternate Member ❑ ❑ M Vaughn Compton Alternate Member ❑ ❑ M Shannon Julian Alternate Member M ❑ ❑ Barbara Levine Alternate Member M ❑ ❑ Patrick Mulkey Alternate Member M ❑ ❑ Elizabeth Young Alternate Member M ❑ ❑ Staff&Guests Present OrganizationName Role John Burgiss Tax Administrator Chad Phillips Deputy Tax Assessor Roger Gunn Real Property Appraisal Manager Orange County Tax Office I BOER Meeting Minutes I Page 1 of 7 Docusign Envelope ID:53D15A33-445A-8384-810B-2CEA92275C55 ORANGE COUNTY—BOARD OF EQUALIZATION AND REVIEW MEETING MINUTES April 30, 2026 OrganizationName Role/ Kelly Wells Chief Appraiser Rob Teachout TemporaryAdmin Assistant Martha Bordogna Staff Attorney Valerie Curry Collections Manager Quorum & Call to Order Quorum established: © Yes❑ No Members present: 3 of 2 required for quorum. Meeting called to order at 1:00 by Leon Meyers. Agenda Items— Discussion &Action Summary TopicAgenda Item/ Discussion —M= I. Call to Order: Introductions of Complete Leon Meyers 04/30/2026 Chair members �. Oath of Office/ Members take oath Members sworn in Valerie Curry 04/30/2026 completion of of office for 2026 and notarized any paperwork appealyear. needed III. Open the BOER declared BOER open Leon Meyers 04/30/2026 BOER to open to hear accept new appeals for 2026 appeals for 2026 IV. Consent Complete vote on Consent agenda BOER 04/30/2026 Agenda item one(1)2025 appeal accepted on consent agenda V. Approval of Complete vote on Proposed meeting BOER 04/30/2026 BOER proposed 2026 dates accepted meeting dates BOER hearing dates VI. a. Discussed whether Martha will work on a Martha 05/26/2026 Establishment to adjust or document to show Bordogna of guidelines continue current where good cause for "good practices(nearly all applies Cause" related untimely appeals accepted)and the to acceptance importance of of untimely equitable judgment appeals Orange County Tax Office I BOER Meeting Minutes I Page 2 of 7 Docusign Envelope ID:53D15A33-445A-8384-810B-2CEA92275C55 ORANGE COUNTY—BOARD OF EQUALIZATION AND REVIEW MEETING MINUTES April 30, 2026 Agenda Item . . Presenter Discussion VI. b. Discussed pros and Appraisers will have Kelly 05/26/2026 Review of cons of various responsibility to keep Wells/Appraisal scheduling scheduling schedules full staff practice (1- methods. (schedule appeals hour blocks vs for earliest available time block). 15-minute Communication to appointments). appellants will make clear that appeals will be heard as scheduled unless Tax Office receives request to reschedule. Vl. C. Updated project to Project is still going Leon 5/25/2026 Display of mount new through approval Meyers/BOER evidence in the evidence display process. Staff Board room. monitor and Leon will reach out to reconf igu re room contractor for timing for BOER hearings. and give update. There was discussion around whether to make the county's evidence available to appellants in advance. It was decided that county evidence will be displayed during hearings,then available to appellants upon request. Vl. d. Discussion Martha will look into Martha 05/25/2026 Consideration regarding appeals whether we can have Bordogna of "submit submitted as separate guidelines evidence by "evidence to follow" for residential and date" and what deadlines commercial we might impose to appellants. receive evidence in a timely manner. As this is a particular issue with tax consultant companies,there was a question whether we could set requirements that impact commercial and Orange County Tax Office I BOER Meeting Minutes I Page 3 of 7 Docusign Envelope ID:53D15A33-445A-8384-810B-2CEA92275C55 ORANGE COUNTY—BOARD OF EQUALIZATION AND REVIEW MEETING MINUTES April 30, 2026 Agenda Item . . Presenter Discussion residential appellants differently. VI. e. If you are not an Explore signed Martha 05/25/2026 Qualified individual, in order statement option Bordogna/ Representative to present an Leon Meyers of Property appealforhearing Owner Entities you must be: 1.A 25% shareholder in the owning entity. 2.A W-2 employee of the owning entity, or 3.An officer of the entity,authorized by the entity to represent them. 4.An attorney for the entity. This adopts the PTC requirements. The same rules apply for residential properties owned by an entity. Leon suggested we explore having appellant representative sign an authorization statement. Martha prefers appellant to appear (when possible)and call others as witnesses. VI. f. Same requirements BOER agreed that BOER 04/30/2026 Use of Non- discussed as item these requirements Attorney VI, e.: are appropriate. Consultants 1.A 25% shareholder in the owning entity. 2.A W-2 employee of the owning entity, or 3.An officer of entity,authorized by the entity to represent them. Orange County Tax Office I BOER Meeting Minutes I Page 4 of 7 Docusign Envelope ID:53D15A33-445A-8384-810B-2CEA92275C55 ORANGE COUNTY—BOARD OF EQUALIZATION AND REVIEW MEETING MINUTES April 30, 2026 Agenda Item/Topic Summary of Action Decision Presenter Discussion 4.An attorney for the entity. This adopts the PTC requirements. The same rules apply for residential properties owned by an entity. Vl. g. Leon Meyers is BOER agreed to BOER 04/30/2026 Calling of inclined to swear accept verbal Witnesses witnesses and staff response and will not members in with a require a signed brief truth document. affirmation (no signature required) Vl. h. BOER and staff See items VI,e.and f. N/A 04/30/2026 Representation agreed that this by Attorneys item was well- covered in items VI, e. and f. VII. Bring County presented a County to produce Chad Phillips 05/26/2026 Neighborhood document with an analysis for the 7418 and statutes and BOER. BOERwill 7492 back to overview of return a the Board for neighborhoods. recommendation. BOER will motion on discussion its authorityto make changes as well as any changes that maybe required. VII I. BOER Saru Salvi opened Anyone who feels BOER N/A Questions discussion compromised/biased regarding board can recuse. member recusal (e.g.,conflict of interest),usingthe specific example of her own property value appeal. Ix. Staff Discussed whether, It was decided that County Staff 04/30/20206 Questions when a tax Notices of Decision consultant is,or is should be sent to representing, both the owner and appellant(owner), the representative the Notice of appellant(tax Decision(NOD) consultant). should be sentto Orange County Tax Office I BOER Meeting Minutes I Page 5 of 7 Docusign Envelope ID:53D15A33-445A-8384-810B-2CEA92275C55 ORANGE COUNTY—BOARD OF EQUALIZATION AND REVIEW MEETING MINUTES April 30, 2026 TopicAgenda Item/ senter Discussion the consultant or the property owner. Motions &Votes Motion . Motion to accept consent agenda Vanhook Salvi 3-0-0 0 Pass ❑ Fail Motion to accept proposed 2026 BOER Salvi Vanhook 3-0-0 DPass hearing dates: ❑ Fail May 26th May 27th June 9th June 10th June 11th June 23rd June 24th June 25th June 30th-Adjourn Motion authorizing Chad to produce an Salvi Vanhook 3-0-0 ❑x Pass analysis of neighborhoods 7418 and 7492 ❑ Fail for presentation to the BOER Action Items & Follow-Up ResponsibleAction Item Date Work on a document to show where good cause Martha Bordogna/Staff 05/26/2026 applies for late filing Attorney Rework appellant scheduling communication Kelly Wells/Chief Appraiser 05/27/2026 Evidence display installation. Reach out to Leon Meyers/Chair 05/26/2026 contractor for timing and give update. Martha will investigate whether we can have Martha Bordogna/Staff 05/26/2026 separate"submit evidence by"guidelines for Attorney residential vs commercial appellants Explore signed document option for representatives Martha Bordogna/Staff 05/26/2026 of property owners Attorney Leon Meyers/Chair Countyto produce an analysis of neighborhoods Chad Phillips/Deputy Tax 05/26/2026 7418 and 7492 for the BOER. Assessor Announcements & Next Meeting Orange County Tax Office I BOER Meeting Minutes I Page 6 of 7 Docusign Envelope ID:53D15A33-445A-8384-810B-2CEA92275C55 ORANGE COUNTY—BOARD OF EQUALIZATION AND REVIEW MEETING MINUTES April 30, 2026 Next Meeting:Tuesday, May 26th, 1:00 PM EDT,Gateway Center,228 Churton Street,Hillsborough, Tax Conference Room 314 Adjournment Motion to adjourn: Vanhook _I Second:__Meyers I Vote: Unanimous/3-0-0 Meeting adjourned at 2:46 PM by Leon Meyers. Certification &Approval Prepared by: Approved by(Chair): Signed by: DocuSigned by: ob� 1'"4 L ... F45A3E6D4F ... Rob Teachout, Meeting Secretary Leon Meyers Da te:ate: 5/18/2026 5/15/2026 Orange County Tax Office I BOER Meeting Minutes I Page 7 of 7