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Tax Assessment Work Group

Orange County · Tax Assessment Work Group
Friday, December 5, 2025

Other Tax rate and revaluationContracts and procurementHousing and affordability

Agenda document Minutes Watch Meeting recap

What was decided

  1. Approved 2Approval of Minutes Approved unanimously

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

Orange County's tax assessment work group reviews a draft request for proposals for a consultant to study the reappraisal. The group also hears an update on property appeals and neighborhood reviews, and takes questions from members before discussing next steps.

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

The sharpest exchange was about what the consultant should be asked to do. A community representative pressed for the RFP to name the problems already identified — land valuation inconsistencies, depreciation problems, data quality — rather than leave the consultant to rediscover them, and urged that the brief be to fix known issues and find new ones, not just verify the previous consultant's findings. The county manager said the new consultant will build on the existing work rather than duplicate it, and offered to clarify the wording. The staff attorney noted that appeals are governed by state statute, so any recommendation has to comply with it.

Other points raised: consultants should have rural expertise, and should get access to both the previous consultant's work and the community research one member has done. Not every member of the work group has seen that research, and the co-chair suggested putting it on a future agenda.

On method, the tax administrator explained how the county values property: drive-by field reviews, on-site measurements during construction, interior inspections on request and particularly during appeals, and state aerial imagery updated every four years. Owners can see the data behind their value through property record cards and online tools showing details, imagery and comparable sales. Each parcel is assessed on its own as deeded and recorded; parcels are not combined unless legally recorded as one, regardless of who owns them.

On appeals, there is no cost at either the informal or formal level, and neither a lawyer nor an appraisal is required. A further appeal to the state Property Tax Commission is available. Appeals rarely raise a value, except where unreported improvements come to light.

Asked whether the county has studied regressivity — whether lower-priced properties are over-appraised and less likely to be appealed, as national research suggests — the tax administrator said no such study has been done. She said the county is addressing it instead through partnerships and outreach that help lower-income owners use the free appeal process.

Members also asked for the range of value changes by property type, increases and decreases both, and were told the budget director wants to compare assessed values against actual sale prices over time rather than just look at property type.

How the votes went

The December 2 meeting summary was approved unanimously. No other votes were taken.

From the published minutes.

Speaking at this meeting

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

Agenda items (5)

Discussion item · 2Minutes approval · 1Other · 1Staff or committee report · 1
  1. 2 Approval of Minutes
    Minutes approval
    The December 2, 2025 meeting summary.
    Approved unanimously
  2. 3 Questions from the Work Group
    Discussion item Housing and affordabilityTax rate and revaluation
    Questions submitted by community members on the work group. Topics included how vacancy rates affect commercial valuations, whether elevation per square foot is used in valuation, the two-step appeal process and its lack of cost, how the county physically appraises property, what data owners can access when preparing an appeal, how parcels are grouped for assessment, and whether the county has analysed regressivity in appeals. Staff said the county has not formally studied regressivity but is working through partnerships and outreach to help lower-income owners appeal.
  3. 4 Review and Discuss Request for Proposal for Consultant to Review and Analyze the Reappraisal
    Other Contracts and procurementTax rate and revaluation
    The draft RFP for a consultant to review the reappraisal, covering purpose, schedule, criteria and scope. Members asked why known problems are not named in the document and pressed for a brief that fixes issues rather than only verifying earlier findings; the manager said the consultant will build on the previous consultant's work and offered to clarify the wording. The staff attorney noted recommendations must comply with state appeals statutes. Members asked for rural expertise and for the consultant to have both the previous consultant's findings and the community research. Recommendations go to the work group, then to the county commissioners. Proposals were due January 23.
  4. 5 Update on Appeals and Neighborhood Reviews
    Staff or committee report Tax rate and revaluation
    Neighbourhood reviews were expected the following week, with summary documentation to follow and full recommendations possibly taking longer. The consultant carrying out the reviews offered suggestions even though formal recommendations were not requested.
  5. 6 Discussion of Next Steps
    Discussion item Tax rate and revaluation
    Members suggested meeting on the third of each month and moving from in-person to virtual meetings for better participation. The next meeting was set for January 12.

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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