Board of Equalization and Review
Orange County ·
Board of Equalization & Review
Thursday, December 11, 2025
Agenda document Minutes Watch Meeting recap
What's on this agenda
Orange County's Board of Equalization and Review heard 20 appeals of 2025 property revaluations on December 11, 2025, split into a ten-case morning session and a ten-case afternoon session. Assessed values in dispute ranged from $132,500 to $1,865,300. Owners challenged square footage, comparable sales, property condition and, in one case, a denied building permit. Keyway LLC contested a Lake Hogan Farms townhouse valuation, arguing the county's figure reflected a 2025 market peak that has since cooled.
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
Three of the board's nine members sat each session: Chair Leon Meyers, Saru Salvi and Richal Vanhook in the morning, and Meyers, Salvi and alternate Barbara Levine in the afternoon. Nine owners appeared to argue their cases; the rest submitted evidence in writing. The board reduced ten of the twenty assessments and left the other ten unchanged, all by unanimous vote among the members present.
Combined, the ten reduced properties fell from $4,286,600 to $3,799,300, a cut of $487,300. On two appeals — a Northside vacant lot and a Hillsborough home — the board set the value below what the owner had asked for. A separate vacant-lot appeal saw a bigger cut than county staff had recommended: from $132,500 to $39,800, after a witness testified the county had denied a building permit for the parcel. Keyway LLC's appeal for a lower valuation on its townhouse, citing a declining market, was denied.
How the votes went
All 20 decisions passed without recorded dissent among the three members present at each session. In the morning, Leon Meyers, Saru Salvi and Richal Vanhook rotated as movant and seconder; in the afternoon, Leon Meyers, Saru Salvi and Barbara Levine did.
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 (1)
-
II Appeals HearingsTwenty owners appealed 2025 property revaluations, with assessed values in dispute from $132,500 to $1,865,300. Grounds included square footage, comparable sales, property condition and a denied building permit; Keyway LLC separately argued its townhouse valuation reflected a since-cooled market peak. The ten reductions cut those properties' combined value from $4,286,600 to $3,799,300.Ten reduced, ten unchanged
- 105 Arbutus Pl · no matching parcel on file
- Pin 9787970735 · Ilie Dumitru Adrian · assessed $385,200
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.
-
47 days ago
- Retitled to "Board of Equalization and Review".
Other recent meetings of this board
-
Thu, Sep 24time not posted
-
Wed, Aug 26time not posted
-
Thu, Aug 13time not posted
-
Wed, Aug 12time not posted
-
Tue, Aug 11time not posted