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Board of Equalization and Review

Orange County · Board of Equalization & Review
Thursday, October 2, 2025

Regular meeting Tax rate and revaluationLand conversion and large developmentStormwater and flooding

Agenda document Minutes Watch Meeting recap

What was decided

  1. Continued 3Appeal: Evans Estates REI LLC, Lots 3 and A, G and B Farm Lane Continued to a future date, unanimous
  2. Continued 5Appeal: Philip D. Sloane, 2001 S. Lakeshore Drive Continued to a future date, unanimous

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 hears nine scheduled appeals of property values set in this year's revaluation. A tenth appeal is added the day of the hearing. Owners cite home condition, comparable sales, independent appraisals and recent purchase prices as grounds for lower assessments.

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 appeals and decided eight of them. It continued two others for more evidence: Evans Estates REI LLC's Farm Lane appeal and one owner's Lakeshore Drive appeal. On the eight it decided, the combined assessed value fell from $3,542,300 to $3,165,300, about 10.6%. Nine owners appeared in person or remotely; the board ruled on the tenth without the owner present.

How the votes went

Every value decision passed unanimously, whether it matched the county's revised opinion, the owner's requested value, or a figure the board set itself. The board also voted unanimously to continue two appeals, one from Evans Estates REI LLC, to a later date instead of deciding them.

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 (12)

Public hearing · 10Procedural · 2
  1. I Call to Order
    Procedural
  2. 1 Appeal: Evans Estates REI LLC, 100 Harambee Drive
    Public hearing Stormwater and floodingTax rate and revaluation
    The owner cited water damage, drainage flooding and general wear on an aging home. The board granted a smaller cut than requested, adjusting the effective year built and lowering the assessed value from $231,400 to $224,600.
    Value reduced to $224,600, unanimous
    • 100 Harambee Dr · no matching parcel on file
    • Pin 9837615511 · Evans Estates Rei LLC · assessed $224,600
  3. 2 Appeal: John V. Dempsey, 1205 Highland Loop Road
    Public hearing Tax rate and revaluation
    The owner sought a reduction for the home's age, an unmaintained private road and highway noise, backed by comparable sales. The board accepted the county's revised opinion, cutting the assessment from $353,200 to $324,600.
    Value reduced to $324,600, unanimous
    • 1205 Highland Loop · no matching parcel on file
    • Pin 9874585253 · Dempsey John V · assessed $324,600
  4. 3 Appeal: Evans Estates REI LLC, Lots 3 and A, G and B Farm Lane
    Public hearing Tax rate and revaluation
    The owner cited power-line easements, a creek buffer, flooding and rocky terrain that limit the raw land's use, seeking a cut from $471,900 to $152,400. The board continued the appeal for more evidence on comparable sales.
    Continued to a future date, unanimous
  5. 4 Appeal: Carolyn Valahu Trustee, 108 Oakstone Drive
    Public hearing Tax rate and revaluation
    The owner sought a reduction based on comparable sales and a reported drop in area home prices. The board accepted the county's revised opinion, cutting the assessment from $679,500 to $649,500.
    Value reduced to $649,500, unanimous
    • 108 Oakstone Dr · no matching parcel on file
    • Pin 9881603041 · Wilkes Lindsay Celeste Trustee · assessed $649,500
  6. 5 Appeal: Philip D. Sloane, 2001 S. Lakeshore Drive
    Public hearing Tax rate and revaluation
    Citing comparable sales and an increase far above the county's average, the owner sought to cut a $2,540,700 assessment to about $2,050,000. The board continued the appeal to correct the effective date on an independent appraisal.
    Continued to a future date, unanimous
    • 2001 S Lakeshore Dr · no matching parcel on file
    • Pin 9789987551 · Sloane Philip D · assessed $2,066,500
  7. 6 Appeal: Teresa Ann Kinder, 4101 Stones Way
    Public hearing Tax rate and revaluation
    The owner sought a reduction backed by an independent appraisal. The board accepted the county's revised opinion, cutting the assessment from $287,500 to $212,200.
    Value reduced to $212,200, unanimous
    • 4101 Stones Way · no matching parcel on file
    • Pin 9837817538 · Kinder Teresa Ann · assessed $212,200
  8. 7 Appeal: Michael T. Bruhns, 600 Hamecon Place
    Public hearing Tax rate and revaluation
    The owner argued the waterfront premium was too high, citing non-waterfront comparable sales. The board lowered the land adjustment instead, cutting the assessment from $941,300 to $800,300.
    Value reduced to $800,300, unanimous
    • 600 Hamecon Pl · no matching parcel on file
    • Pin 9857796089 · Bruhns Michael T · assessed $800,300
  9. 8 Appeal: Cruz Alejandro Nunez Jimenez, 306 Travelers Court
    Public hearing Tax rate and revaluation
    The owner sought a reduction to match a recent purchase price and nearby sales. The board applied a construction modifier, cutting the assessment from $437,400 to $407,100.
    Value reduced to $407,100, unanimous
    • 306 Travelers Ct · no matching parcel on file
    • Pin 9825383787 · Bocanegra Michelle · assessed $407,100
  10. 9 Appeal: Bonnie A. Layman, 3.88 acres on Dairyland Road
    Public hearing Tax rate and revaluation
    The owner sought a reduction backed by an independent appraisal. The board accepted that value, cutting the assessment from $363,000 to $300,000.
    Value reduced to $300,000, unanimous
  11. Appeal: Yu Wah Thein, 402 Blackwell Drive
    Public hearing Land conversion and large developmentTax rate and revaluation
    Added to the docket the day of the hearing. The appellant, who bought the Habitat for Humanity townhome in November 2024 for $247,000, asked the board to match the assessment to her purchase price; the board did.
    Value reduced to $247,000, unanimous
    • 402 Blackwell Dr · no matching parcel on file
    • Pin 9890160648 · Thein Yu Wah · assessed $185,300
  12. III Adjournment
    Procedural

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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