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Board of Equalization and Review

Orange County · Board of Equalization & Review
Tuesday, October 14, 2025

Regular meeting Tax rate and revaluation

Agenda document Minutes Watch Meeting recap

What was decided

  1. Approved 1Appeal of Sean M. Murphy, 412 Westbury Drive Board accepted the county's value of $1,385,700 on a 2-1 vote, with Chair Meyers dissenting.

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 Board of Equalization and Review holds ten property tax appeal hearings stemming from the county's 2025 revaluation. Four of the appeals come from Habitat for Humanity homeowners in the Waterstone Community, who are seeking reductions tied to resale restrictions in their deeds; the other six challenge assessed value based on comparable sales or the home's condition.

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 all ten scheduled appeals over about three hours, adjourning at 3:52 p.m. Four came from Habitat for Humanity homeowners in the Waterstone Community. Following a countywide review the board had authorized, the county recommended cutting each assessment 25% to reflect Habitat's resale restrictions, and the board accepted all four cuts unanimously.

Of the other six appeals, four ended in reductions based on comparable sales or a home's condition, one assessment rose after the county found a property's living area had been undercounted, and one held at its original value. Combined, the ten assessments fell from about $5.92 million to about $5.45 million, a drop of $467,900. Nine of the ten votes were unanimous; the board split 2-1 on one appeal, accepting the county's $1,385,700 valuation over Chair Leon Meyers's dissent. Two appellants did not appear for their scheduled hearings.

How the votes went

Nine of the ten decisions were unanimous. The board split 2-1 on one appeal, accepting the county's $1,385,700 valuation over Chair Leon Meyers's dissent.

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 (10)

Other · 10
  1. 1 Appeal of Sean M. Murphy, 412 Westbury Drive
    Other Tax rate and revaluation
    The appellant seeks a reduction based on comparable sales, arguing the county relied on only one recent sale nearby. The county recommends $1,385,700, down from $1,454,100, after reclassifying the home's exterior wall from masonry to frame.
    Board accepted the county's value of $1,385,700 on a 2-1 vote, with Chair Meyers dissenting.
    • 412 Westbury Dr · no matching parcel on file
    • Pin 9778807400 · Murphy Sean M · assessed $1,385,700
  2. 2 Appeal of Sandra Clinton, 123 Horton Road
    Other Tax rate and revaluation
    The appellant, a Habitat for Humanity homeowner on Horton Road, seeks a reduction tied to the deed's resale restrictions. The county recommends cutting the assessment 25%, from $248,100 to $186,100, matching a countywide review of Habitat properties.
    Board reduced the value from $248,100 to $186,100, unanimous.
    • 123 Horton Rd · no matching parcel on file
    • Pin 9873257628 · Clinton Sandra · assessed $186,100
  3. 3 Appeal of Patricia Dolores Sutton, 105 Skip Rook Road
    Other Tax rate and revaluation
    The appellant, a Habitat for Humanity homeowner on Skip Rook Road, seeks a reduction tied to the deed's resale restrictions. The county recommends cutting the assessment 25%, from $238,700 to $179,100.
    Board reduced the value from $238,700 to $179,100, unanimous.
    • 105 Skip Rook Rd · no matching parcel on file
    • Pin 9873255499 · Sutton Patricia Dolores · assessed $179,100
  4. 4 Appeal of Susan Kramli, 119 Horton Road
    Other Tax rate and revaluation
    The appellant, a Habitat for Humanity homeowner on Horton Road, seeks a reduction tied to the deed's resale restrictions. The county recommends cutting the assessment 25%, from $197,100 to $147,800.
    Board reduced the value from $197,100 to $147,800, unanimous.
    • 119 Horton Rd · no matching parcel on file
    • Pin 9873257608 · Kramli Susan · assessed $147,800
  5. 5 Appeal of Michelle Porchia, 131 Skip Rook Road
    Other Tax rate and revaluation
    The appellant, a Habitat for Humanity homeowner on Skip Rook Road, seeks a reduction tied to the deed's resale restrictions. The county recommends cutting the assessment 25%, from $249,400 to $187,100.
    Board reduced the value from $249,400 to $187,100, unanimous.
    • 131 Skip Rook Rd · no matching parcel on file
    • Pin 9873257468 · Porchia Michelle · assessed $187,100
  6. 6 Appeal of Chelsea Marie Pavalonis, 201 Pink Dogwood Lane
    Other Tax rate and revaluation
    The appellant seeks a reduction from $432,100 to $305,560, citing comparable sales and the home's condition. The county recommends no change, saying most submitted sales fell outside the review period or area.
    Board lowered the value from $432,100 to $424,800, unanimous.
    • 201 Pink Dogwood Ln · no matching parcel on file
    • Pin 9825656213 · Pavalonis Chelsea Marie · assessed $424,800
  7. 7 Appeal of Matthew McDonald, 6319 Mimosa Drive
    Other Tax rate and revaluation
    The appellant, who bought the home in 2024 for $1,200,000, argues the assessed value could not rise 20% in a year. Reviewing the file, the county finds the recorded living area was undercounted and recommends raising the assessment to $1,445,300, from $1,443,500.
    Board raised the value from $1,443,500 to $1,445,300 after staff found the recorded living area was undercounted, unanimous.
    • 6319 Mimosa Dr · no matching parcel on file
    • Pin 9891027982 · Mcdonald Matthew · assessed $1,445,300
  8. 8 Appeal of Frances L. Richmond, 4718 Timberly Drive
    Other Tax rate and revaluation
    The appellant seeks a reduction citing deferred repairs and updates compared to nearby sales. The county recommends $940,900, down from $1,020,100, after adjusting the home's grade and effective year built to reflect its condition.
    Board lowered the value from $1,020,100 to $877,000, unanimous.
    • 4718 Timberly Dr · no matching parcel on file
    • Pin 9890582453 · Richmond Frances L · assessed $877,000
  9. 9 Appeal of Victoria L. Shields, 20 Banbury Lane
    Other Tax rate and revaluation
    The appellant, who owns a condominium in Chapel Hill, seeks a reduction citing the unit's condition and a comparable sale. The county finds no supporting evidence for a change and recommends keeping the $268,200 assessment.
    Board left the value unchanged at $268,200, unanimous.
  10. 10 Appeal of Hugh D. Proctor III, 1214 Arborgate Circle
    Other Tax rate and revaluation
    The appellant cites five comparable sales in the condominium complex as grounds for a reduction. The county recommends $352,500, down from $370,200, after applying a construction modifier to align with recent sales.
    Board lowered the value from $370,200 to $352,500, unanimous.

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.

Other recent meetings of this board