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Board of Equalization and Review

Orange County · Board of Equalization & Review
Wednesday, December 3, 2025

Regular meeting Tax rate and revaluationWater and sewerStormwater and flooding

Agenda document Minutes Watch Meeting recap

What's on this agenda

The Orange County Board of Equalization and Review heard six adjoining appeals from Jeff Erick Essen on vacant, non-perking lots off Shadylawn Road Extension, all contesting 2026 revaluation values on the grounds that the land is unbuildable and lacks sewer access. The board left two lots unchanged, at $31,800 and $39,800, but cut the other four, originally valued at $66,300 and three at $53,000, down to $39,800 apiece, applying the county's own long-standing -75% non-perking adjustment rather than the steeper -80% and -85% adjustments the county had used on those parcels. It also approved fifteen further parcels by consent, including six owned by Andrew Ben Lloyd, Jr. cut for floodplain, topography and watershed restrictions.

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 board heard six appeals, all from one property owner, on vacant, non-perking lots the owner said could not be built on without sewer access. That owner appeared for all six hearings. Current assessments ran from $31,800 to $66,300, and the appellant asked for $15,000 on each; the board left two lots unchanged and cut the other four to $39,800, adopting none of the appellant's numbers.

By consent, the board also approved value changes on fifteen more parcels, for reasons ranging from a GIS-documented easement and floodplain and watershed restrictions to corrected building records and one fee appraisal submitted by an owner. Current values on those parcels ran from $184,900 to about $2.36 million, and the approved changes cut them by roughly 8% to 44%. Every vote, on all six appeals and the consent agenda, passed unanimously, 3-0.

How the votes went

All decisions passed unanimously, 3-0. Regular member Richal Vanhook chaired, with alternates Shannon Julian and Barbara Levine seated for two absent regular members. Julian and Levine made and seconded every motion, including the four value reductions and the fifteen-parcel consent agenda.

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 (2)

Other · 1Consent agenda · 1
  1. II Appeals Hearings
    Other Tax rate and revaluationWater and sewer
    The board heard six appeals from one property owner on vacant, non-perking lots the owner said could not be built on without sewer access. Current values on the six ran from $31,800 to $66,300; the appellant asked for $15,000 on each. The board left two lots unchanged and cut the other four to $39,800, adopting none of the appellant's requested values.
    Four reduced, two unchanged

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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