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Board of Equalization and Review

Orange County · Board of Equalization & Review
Wednesday, July 23, 2025

Regular meeting Tax rate and revaluationContracts and procurementLand conversion and large development

Agenda document Minutes Watch Meeting recap

What was decided

  1. Continued Appeal of M4 Property Management, 2207 Leah Drive Continued to a later date, unanimous
  2. Approved County request to adjust building grades, Highgrove Drive townhomes, Southern Village Neighborhood T706 Approved unanimously; non-appealing owners will receive value-change notices with a right to appeal

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 heard six property tax matters, including five owner appeals and a county-initiated request to lower building grades, and cut assessed value across three duplexes, on a night that also briefed the board on a third-party vertical equity study of 2024-2025 valuations.

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

Orange County's Board of Equalization and Review heard all six matters scheduled for its July 23 sitting, deciding five the same day and continuing one. George Smith, appealing for Epsilon of Phi Gamma Delta Inc., asked $2,075,200 for the fraternity house at 108 W. Cameron Street; the county's consultant said nearby sales supported the $2,592,800 assessment or higher, and the board left it unchanged. Brian McGregor argued a detailed comparable-sales case for M4 Property Management's $2,170,600 Leah Drive assessment, seeking $1,699,584; the county disputed his sales references and said the evidence did not yet support a change, and the board continued the appeal so the county could prepare a fuller equity analysis. Yogiri Inc. cited a $265,000 contract sale that fell through for its Cornelius Street property; the county recommended a deeper cut, to $274,500, based on the property's relisted $300,000 asking price, and the board adopted the county's figure over the appellant's lower one. Knowehead Group LLC sought $1,000,000 for its Smith Avenue duplexes and a reduction toward its 2022 purchase price for its Dawes Street duplexes; the county said neither request was supported by income data or comparable sales, and the board left both unchanged, at $1,232,500 and $758,200.

The board also granted the county's own request, made by Chief Appraiser Kelly Wells, to lower building grades on all Highgrove Drive townhomes in Southern Village's Neighborhood T706, after sales showed those units selling for about 15 percent less than the rest of the neighborhood; non-appealing owners there will get value-change notices with a right to appeal within 30 days. The board never adopted an appellant's own requested value at this sitting. Across the four appeals decided with a stated value, assessed value fell from $5,020,200 to $4,858,000, a drop of $162,200. All six votes, including the continuance, were unanimous among Chair Leon Meyers, Saru Salvi and Richal Vanhook.

How the votes went

Six matters were scheduled and heard; five were decided the same day and one, M4 Property Management's appeal, was continued to a later date so the county could prepare an equity analysis. All six votes, including the continuance, were unanimous among Leon Meyers, 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 (6)

Other · 6
  1. Appeal of Epsilon of Phi Gamma Delta Inc., 108 W. Cameron Street
    Other Tax rate and revaluation
    George Smith, appealing on behalf of Epsilon of Phi Gamma Delta Inc., sought a cut to $2,075,200 for the fraternity house at 108 W. Cameron Street based on comparable properties. The county's consultant said nearby sales supported the $2,592,800 assessment or an even higher one, and the board left it unchanged.
    No change, value held at $2,592,800, unanimous
    • 108 W Cameron St · no matching parcel on file
    • Pin 9788364372 · Epsilon of Phi Gamma Delta INC · assessed $2,592,800
  2. Appeal of M4 Property Management, 2207 Leah Drive
    Other Tax rate and revaluation
    Brian McGregor argued, using recent sales and comparisons within the Old Mill Business Park, that a 146 percent assessment increase to $2,170,600 was unsupported and sought $1,699,584. The county's consultant disputed his sales references and said there was not enough evidence yet for a change, and the board continued the appeal so the county could prepare a fuller equity analysis.
    Continued to a later date, unanimous
    • 2207 Leah Dr · no matching parcel on file
    • Pin 9873180351 · M4 Property Management LLC · assessed $1,872,800
  3. County request to adjust building grades, Highgrove Drive townhomes, Southern Village Neighborhood T706
    Other Land conversion and large developmentTax rate and revaluation
    Chief Appraiser Kelly Wells asked the board to lower building grades for all Highgrove Drive townhomes in Southern Village's Neighborhood T706, from A to B-10, and their detached garages from B-10 to C-, after sales showed those units going for about 15 percent less than the rest of the neighborhood. The board approved the change; owners who did not appeal will get value-change notices with a right to appeal within 30 days.
    Approved unanimously; non-appealing owners will receive value-change notices with a right to appeal
  4. Appeal of Yogiri Inc., 740 Cornelius Street
    Other Tax rate and revaluation
    Yogiri Inc. cited a $265,000 contract sale that fell through for its Cornelius Street property. The county recommended a deeper cut, to $274,500, based on the property's relisted $300,000 asking price, and the board adopted that figure over the $265,000 the appellant had proposed.
    Value changed to $274,500, unanimous
    • 740 Cornelius St · no matching parcel on file
    • Pin 9865504253 · Yogiri INC · assessed $274,500
  5. Appeal of Knowehead Group LLC, 403 Smith Avenue
    Other Contracts and procurementTax rate and revaluation
    Knowehead Group LLC sought a reduction to $1,000,000 for three roughly 100-year-old duplexes on Smith Avenue, citing their age and upkeep costs. The county's consultant said the owner had provided no income data and that recent comparable sales supported the current $1,232,500 value, and the board made no change.
    No change, value held at $1,232,500, unanimous
    • 403 Smith Ave · no matching parcel on file
    • Pin 9788215807 · Knowehead Group LLC · assessed $1,232,500
  6. Appeal of Knowehead Group LLC, 905 Dawes Street
    Other Contracts and procurementTax rate and revaluation
    Knowehead Group LLC sought a reduction toward the $375,000 it paid for two Dawes Street duplexes in 2022. The county compared the property to similar units on Smith Avenue and found the current $758,200 value already conservative, and the board made no change.
    No change, value held at $758,200, unanimous
    • 905 Dawes St · no matching parcel on file
    • Pin 9788210649 · Knowehead Group LLC · assessed $758,200

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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