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Board of Equalization and Review

Orange County · Board of Equalization & Review
Thursday, July 31, 2025

Regular meeting Tax rate and revaluation

Agenda document Minutes Watch Meeting recap

What's on this agenda

The Orange County Board of Equalization and Review hears 15 property tax appeals from 12 owners, including three Locust Road properties appealed together by Gilded Homes LLC, on what its agenda marks as the last day for accepting 2025 appeals. The board also takes up a staff request for neighborhood-level value corrections.

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

Chair Leon Meyers presided with regular members Saru Salvi and Richal Vanhook. The board's docket listed 15 scheduled appeals from 12 property owners. Three were heard in person — Jerry E. Dixon, on both his parcels, and Michael J. Russo — while the board decided the other 12 from the written record alone. All 15 were decided that day; none was continued. The board reduced the value on 14 of the 15 and left one unchanged. Combined, the fifteen properties' assessed value fell from $4,711,600 to $4,219,600, a reduction of $492,000, or about 10 percent. In every decision the board adopted the county's revised figure rather than an appellant's own requested value, including two cases — Jerry E. Dixon's first parcel and Shirley Ann Spitler's — where an appellant's own third-party appraisal or comparable-sales analysis came close to the county's number without the board adopting it outright.

Derrick Evatt's home at 3907 West Ten Road fell from $694,300 to $680,100; Jerry E. Dixon's property at 7014 Red River Drive fell from $270,700 to $231,500, while his second property at 7006 Red River Drive kept its $62,300 value, the only one left unchanged; Jo Linda Minnis's home at 2007 Davis Road fell from $105,800 to $89,000; Andrew Scharfenberg's home at 613 Yorktown Drive fell from $514,900 to $439,900; Helen Olsen's home at 5900 Raineywood Drive fell from $354,200 to $327,100; Eugenia Cecelia Conway's home at 1720 Allard Road fell from $591,800 to $499,800; Michael J. Russo's home at 2311 Highland Farm Road fell from $409,300 to $401,500; Shirley Ann Spitler's home at 200 Climbing Aster Court fell from $438,900 to $408,800; Muna M. Giragos's unit at 1002 Willow Drive, Unit 88, fell from $215,300 to $193,300; Faye Ann Simmons Kirkpatrick's home at 5805 West Ten Road fell from $147,100 to $146,400; Vickie E. Thomas's home at 507 E. Graham Street fell from $323,900 to $287,300; and Gilded Homes LLC's three properties on Locust Road (509, 513 and 613) fell from a combined $583,100 to a combined $452,600. The board also authorized staff to review and correct values in neighborhoods flagged by a vertical-equity analysis and by the Orange County Property Tax Justice Coalition, to review deed restrictions on Orange County Habitat for Humanity homes for their effect on value, and voted to close the county's window for accepting new 2025 appeals.

How the votes went

All 15 appeal decisions passed without objection among the three-member board present (Leon Meyers, Saru Salvi, Richal Vanhook), each by a motion to accept the county's revised value or, in one case, its recommendation of no change. The two closing motions — authorizing neighborhood value corrections and closing the appeal window — also passed without objection.

From the published minutes.

Speaking at this meeting

Orange County's own rules for public comment — check them before you rely on anything here.

Jump to an item (13 on this agenda)
  1. Appeal of Derrick Evatt, PIN 9844751585
  2. Appeal of Jerry E. Dixon, PIN 0807143380
  3. Appeal of Jerry E. Dixon, PIN 0807140480
  4. Appeal of Jo Linda Minnis, PIN 9862064805
  5. Appeal of Andrew Scharfenberg, PIN 9777204071
  6. Appeal of Helen Olsen, PIN 9835591157
  7. Appeal of Eugenia Cecelia Conway, PIN 9789961846
  8. Appeal of Michael J. Russo, PIN 9866128535
  9. Appeal of Shirley Ann Spitler, PIN 9835566285
  10. Appeal of Muna M. Giragos Trustee, PIN 9799137408.088
  11. Appeal of Faye Ann Simmons Kirkpatrick, PIN 9834542957
  12. Appeal of Vickie E. Thomas, PIN 9825346283
  13. Appeals of Gilded Homes LLC, Locust Road (three properties)

Agenda items (13)

Other · 13
  1. Appeal of Derrick Evatt, PIN 9844751585
    Other Tax rate and revaluation
    Derrick Evatt argued his 3907 West Ten Road home needed a new roof and plumbing repairs, seeking $600,000. The county's appraiser cited a $680,000 arm's-length sale from July 2024 and lowered the effective year built to reflect the needed repairs. The board accepted the county's value of $680,100.
    Value set at $680,100
    • 3907 W Ten Rd · no matching parcel on file
    • Pin 9844751585 · Evatt Derrick · assessed $680,100
  2. Appeal of Jerry E. Dixon, PIN 0807143380
    Other Tax rate and revaluation
    Jerry E. Dixon cited a third-party appraisal valuing the home at $233,000 and pointed to its condition and proximity to a horse farm, seeking $140,000. The county's appraiser lowered the grade and condition and added depreciation based on that appraisal and its own site review. The board accepted the county's value of $231,500.
    Value set at $231,500
  3. Appeal of Jerry E. Dixon, PIN 0807140480
    Other Tax rate and revaluation
    Jerry E. Dixon said the manufactured home at 7006 Red River Drive was destroyed by fire and the lot has no driveway access, seeking $35,000. The county said it had already removed the home from the record and had applied a 60 percent land reduction for the restricted, gated access. The board left the value unchanged at $62,300, the only appeal decided that way.
    No change, value remains $62,300
    • 7006 Red River Dr · no matching parcel on file
    • Pin 0807140480 · Dixon Jerry E · assessed $62,300
  4. Appeal of Jo Linda Minnis, PIN 9862064805
    Other Tax rate and revaluation
    Jo Linda Minnis said her 1995 mobile home has no functioning well and that the land is overvalued. The county's inspection found smaller dimensions than recorded and applied a 20 percent land reduction for the missing well. The board accepted the county's value of $89,000.
    Value set at $89,000
  5. Appeal of Andrew Scharfenberg, PIN 9777204071
    Other Tax rate and revaluation
    Andrew Scharfenberg said his property sits in a 100-year flood plain. The county agreed part of the parcel is in the flood plain, removing a 10 percent market adjustment and adding a 20 percent flood-plain reduction instead. The board accepted the county's value of $439,900.
    Value set at $439,900
  6. Appeal of Helen Olsen, PIN 9835591157
    Other Tax rate and revaluation
    Helen Olsen listed defects including a failing well, a leaking roof, an aging heat pump and deck, and other worn components, seeking $200,000. The county's on-site inspection removed value for an inoperable fireplace and added 10 percent depreciation for the aging major components. The board accepted the county's value of $327,100.
    Value set at $327,100
  7. Appeal of Eugenia Cecelia Conway, PIN 9789961846
    Other Tax rate and revaluation
    Eugenia Cecelia Conway cited needed roof and bathroom repairs, no covered parking and a steep gully behind the house, pointing to a Zillow estimate near $488,000. The county rated the house in fair condition, added an unrecorded deck to the record and applied a 20 percent reduction for the steep, undrivable slope. The board accepted the county's value of $499,800.
    Value set at $499,800
  8. Appeal of Michael J. Russo, PIN 9866128535
    Other Tax rate and revaluation
    Michael J. Russo cited an aging well and septic system, a needed roof and plumbing, and a driveway needing replacement, seeking $295,000. The county's inspection added previously unrecorded decks and a porch and adjusted the effective year built for deferred maintenance. The board accepted the county's value of $401,500.
    Value set at $401,500
  9. Appeal of Shirley Ann Spitler, PIN 9835566285
    Other Tax rate and revaluation
    Shirley Ann Spitler submitted three comparable neighborhood sales supporting a value near $405,795. The county's own sales analysis found nearly all homes in the neighborhood carry a lower grade than the subject's, and lowered the grade to match. The board accepted the county's value of $408,800.
    Value set at $408,800
  10. Appeal of Muna M. Giragos Trustee, PIN 9799137408.088
    Other Tax rate and revaluation
    Muna M. Giragos, as trustee, said the unit is an unrenovated one-bedroom rental and should carry a lower value, without offering a specific figure. The county's sales analysis found no comparable one-bedroom sales and recommended reducing the effective year built from 2012 to 1997. The board accepted the county's value of $193,300.
    Value set at $193,300
  11. Appeal of Faye Ann Simmons Kirkpatrick, PIN 9834542957
    Other Tax rate and revaluation
    Faye Ann Simmons Kirkpatrick called her home a "very old house" in poor condition and sought $80,000. The county's appraiser, given only an exterior walk-through, found the existing fair condition and low grade already accurate and removed value for a window unit mistakenly recorded as central air conditioning. The board accepted the county's value of $146,400.
    Value set at $146,400
  12. Appeal of Vickie E. Thomas, PIN 9825346283
    Other Tax rate and revaluation
    Vickie E. Thomas said the house needs new siding and windows and has no garage, seeking $240,000. The county confirmed there is no garage and made no change for that, but found the 2.40-acre site's irregular, triangular shape limits use and applied a 25 percent land reduction. The board accepted the county's value of $287,300.
    Value set at $287,300
  13. Appeals of Gilded Homes LLC, Locust Road (three properties)
    Other Tax rate and revaluation
    Gilded Homes LLC pointed to its July 2024 purchase of all three Locust Road houses together for $394,000, or $131,333 each. The county's inspections found deferred maintenance and ongoing renovation and adjusted each property's effective year built, condition and depreciation individually. The board accepted the county's revised values for all three: $133,200, $139,900 and $179,500.
    Values set at $133,200, $139,900 and $179,500 respectively
    • 509 Locust Rd · no matching parcel on file
    • 513 Locust Rd · no matching parcel on file
    • 613 Locust Rd · no matching parcel on file
    • Pin 9865659710 · Gilded Homes LLC · assessed $133,200
    • Pin 9865658652 · Gilded Homes LLC · assessed $139,900
    • Pin 9865641553 · Gilded Homes LLC · assessed $179,500

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