The Orange County Board of Commissioners hears an outside audit of the 2025 property revaluation, revealing serious problems with commercial assessments, selective reappraisal, and data practices, then debates how to implement fixes before 2029. A resident’s story of a sudden tax spike underscores why the board is promising stronger community oversight, clearer appeals guidance, and a more transparent path to future revaluations. 35mins
Original Meeting
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Vice Chair Amy Fowler expressed appreciation for the strong public turnout and criticized the county’s handling of the last property reevaluation, urging the board to develop and follow a clear plan for improvement.
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Chair Jean Hamilton and County Manager Travis Myren introduced outside consultants to present their audit findings and recommendations on the county’s 2025 property revaluation processes and results.
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Consultant Josh Myers outlined the purpose and scope of the independent audit of the 2025 property revaluation, emphasizing a fact-based review of performance and operations to guide future improvements.
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Consultant Josh Myers presented summary statistical findings showing that residential and vacant land assessments met industry standards, while commercial properties were significantly undervalued compared to required benchmarks and other property classes.
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Chair Hamilton and Vice Chair Fowler asked consultant Josh Myers to explain selective reappraisal, leading to a detailed discussion of how overfitting to a few sales—especially in commercial properties—had distorted broader assessment uniformity and why the board should use statistical tools and best practices more consistently.
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The consultant summarized operational recommendations from the audit, emphasizing standardized procedures, better use of technology, and systematic data collection and verification as the foundation for fair and uniform property assessments across all phases of the revaluation process.
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Consultant Josh Myers explained how objective and subjective data—especially condition and effective year built—should be applied consistently in assessments, and highlighted system and data-collection weaknesses that contributed to overvaluation of older properties and mishandling of multiple sales on the same parcel.
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The consultant recommended that the assessor’s office use external market data and improved technology to support commercial property valuations, emphasizing standardized procedures and consistent treatment of different property types to strengthen income, sales, and cost approaches.
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Consultant Josh Myers summarized six strategic priority areas to strengthen Orange County’s property assessment system and recommended keeping the next revaluation in 2029 while shifting to a two-year cycle starting in 2031 to better align values with market conditions and rebuild public trust.
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Vice Chair Fowler voiced concern that recommended fixes might not be implemented, while Chair Hamilton highlighted the board’s past work with a tax assessment group and consultants, pledged ongoing oversight and public accountability, and expressed confidence that the 2029 revaluation would look markedly different.
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Speaker Lisa Frazier shared personal testimony about steep increases in assessed value on a small parcel, the resulting strain on their mortgage, the challenges of navigating the appeals process, and a plea for fairness so long-time residents are not forced out of their homes.
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Chair Hamilton led a unanimous vote, then outlined plans for an October 13 work session to explore reconstituting the tax assessment work group and improving community input and plain-language guidance on the appeals process while the board oversees longer-term systemic changes.