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Board of Equalization and Review June 30th, 2026 Agenda and

Orange County · Board of Equalization & Review
Tuesday, June 30, 2026

Regular meeting Tax rate and revaluationHousing and affordabilityContracts and procurement

Agenda document Minutes Watch Meeting recap

What was decided

  1. Withdrawn 9-10Consent Agenda and Prime Storage Items Prime Storage removed from consent so Analytical Consultants could appear and explain the county's valuation process.
  2. Approved 11Post-Adjournment Meeting Schedule Approved 3-0 for 4, 5, 6, 11, 12, 13 and 26 August.

Read from the agenda's recorded outcomes. Where the board published minutes, those are the record — this is a pointer to them.

What's on this agenda

Nine appeals from 1:00 PM through the afternoon, most owners attending. One is on four acres of land rather than a house. The board's 2026 minutes record each decision as a table row - the motion, what the appeal was based on, the current value, the owner's opinion and the value the board set, with the mover, seconder and vote. That is a considerable improvement on the 2025 minutes, which ran to narrative pages per appeal and in several cases would not extract as text at all.

Summarized from the published agenda. Read the agenda itself before acting on it.

Meeting recap

What happened, drawn from the records published after the meeting. Minutes

Six decisions across three hours and twenty-six minutes, four reducing an assessment and two leaving it alone. Condition and maintenance was the most common ground.

One revision is worth reading for how the board works: on a property assessed at $573,400 against an owner's opinion of $450,900, the board did not simply pick a number. It changed the effective year built to match the actual year built, on top of the county's other recommendations, and that produced $553,600. Effective year built is the age an assessor treats a house as, after allowing for renovation; forcing it back to the real construction date is a finding that the house had not been improved as much as the record assumed.

Another appeal was decided on a recent third-party sale, and two were left at the county's figure with the owner's own opinion matching it - appeals where the owner and the county had already converged before the hearing.

How the votes went

Six decisions, each moved and seconded between the three regular members and carried 3-0.

From the published minutes.

Who spoke

No members of the public spoke.

Read from the records the government published after the meeting. Members of the public are private residents and are not named or indexed.

Speaking at this meeting

Orange County's own rules for public comment — check them before you rely on anything here.

Agenda items (4)

Procedural · 1Minutes approval · 1Public hearing · 1Staff or committee report · 1
  1. 1-8 Value Appeals — Real Property
    Procedural Housing and affordabilityTax rate and revaluation
    Eight appeals of 2026 real property valuations, most on condition or maintenance, two on a recent third-party appraisal and one on a recent purchase. Five appellants appeared; three did not.
    All decided 3-0: three no change, four reduced, one raised above the county's own figure.
  2. 9-10 Consent Agenda and Prime Storage Items
    Minutes approval Contracts and procurementTax rate and revaluation
    A consent agenda of settled appeals, with the four Prime Storage parcels pulled out of it.
    Prime Storage removed from consent so Analytical Consultants could appear and explain the county's valuation process.
  3. 11 Post-Adjournment Meeting Schedule
    Public hearing Tax rate and revaluation
    Dates for hearings after the board formally adjourns, which state law allows for appeals noticed close to adjournment.
    Approved 3-0 for 4, 5, 6, 11, 12, 13 and 26 August.
  4. 12-13 Neighborhood Reviews — NBC 7418 and NBC 7492
    Staff or committee report Housing and affordabilityTax rate and revaluation
    Staff reviews of two valuation neighborhoods the board had ordered.
    No change recommended to either. Information items, no vote.

Agenda changes

What moved between published versions of this agenda. Item numbers shift constantly as things are inserted, so only genuine additions and removals are listed.

Other recent meetings of this board