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Board of Equalization and Review

Orange County · Board of Equalization & Review
Thursday, November 13, 2025

Regular meeting Housing and affordabilityTax rate and revaluation

What's on this agenda

The Orange County Board of Equalization and Review is scheduled to hear 18 property-tax appeals of the county's 2025 revaluation. Grounds range from comparable sales to land value and measurement corrections. Two of the appeals are commercial land-value challenges from Land Marks LLC entities in the Franklin-Rosemary Historic Area. The board's consent agenda proposes changes on two more parcels.

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 17 of the 18 scheduled appeals over a morning session, 9 a.m. to 11:13 a.m., and an afternoon session, 1:08 p.m. to 4:18 p.m. One scheduled appeal did not proceed. Appraisers cited deferred maintenance, land-value corrections and measurement errors behind the twelve reductions, from $1,300 to about $228,700. It left five appeals unchanged, including two commercial land-value appeals from Land Marks LLC entities in the Franklin-Rosemary Historic Area. County sales analyses found those values already in line with the market.

The board also adjusted two more parcels on its consent agenda. Chair Leon Meyers recused himself from two adjoining Carriage Trail appeals because the appellant was his neighbor, with Richal Vanhook chairing in his place. Every appeal and the consent-agenda motion passed on a unanimous vote, with none recorded against.

How the votes went

All 17 individually heard appeals, plus the consent-agenda motion covering two more parcels, passed unanimously with no votes recorded against. On the two Carriage Trail appeals from which Chair Leon Meyers recused himself, the vote was unanimous among the two remaining members present, Saru Salvi and Richal Vanhook.

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)

Other · 1
  1. II Appeals Hearings
    The board heard 17 of 18 scheduled valuation appeals of the county's 2025 revaluation, citing comparable sales, land value and measurement corrections. Two owners took part remotely and eight did not appear. It reduced twelve appeals, by amounts from $1,300 to about $228,700. Five appeals stayed unchanged, including two commercial land-value challenges from Land Marks LLC entities in the Franklin-Rosemary Historic Area.
    Twelve reduced, five unchanged
    • 306 Henderson St · no matching parcel on file
    • 2 Cobb Ter · no matching parcel on file
    • Pin 9788480518 · Land Marks Henderson Street LLC · assessed $954,400
    • Pin 9788388589 · Land Marks Cobb Terrace LLC · assessed $1,003,900

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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