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Board of Equalization and Review

Orange County · Board of Equalization & Review
Wednesday, June 24, 2026

Regular meeting Tax rate and revaluationHousing and affordability

Agenda document Minutes Watch Meeting recap

What was decided

  1. Approved 9Consent Agenda Carried 3-0.

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

Eight appeals from 1:00 PM, including two units in the same building held by one owner and one estate. Three owners are attending, one of them remotely. 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

Seven decisions in two hours and three minutes. Six assessments came down and one stood, and the board followed the county's recommendation in every case bar one revision.

The two largest movements were on recent purchase price. One property assessed at $243,800 was set at $113,800 and another at $230,900 at $107,800 - reductions of more than half, both cases where the owner had put the value at $100,000 and the county's own review agreed the assessment was far out. A property assessed at $1,306,000 came down to $1,273,900, and one revised for incorrect data on the record card went from $267,100 to $244,200.

The one that stood was a $54,700 assessment against an owner's opinion of $25,000, where the board accepted the county's recommendation of no change.

How the votes went

Seven decisions, all carried by the regular members with none against.

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 (3)

Procedural · 1Minutes approval · 1Public hearing · 1
  1. 1-8 Value Appeals — Real Property
    Procedural Housing and affordabilityTax rate and revaluation
    Eight appeals of 2026 valuations, on condition, incorrect data, a recent third-party appraisal, comparable properties, and in one case nearby trailer parks. Two appellants appeared in person and one remotely.
    All decided 3-0. Every decision landed between the county's value and the owner's, except one that produced no change.
  2. 9 Consent Agenda
    Minutes approval Tax rate and revaluation
    Appeals settled without a hearing.
    Carried 3-0.
  3. 10-11 Neighborhood Valuation Reviews
    Public hearing Tax rate and revaluation
    Staff recommendations for valuation neighborhoods, presented by two appraisers.
    Reviewed.

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.

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