Re: Orange County Tax Assessment Work Group

[Jamezetta Bedford]

Hi Leon,

On behalf of the Board, thank you for sharing these comments. (And we definitely appreciate your time on the Board of Equalization and Review too!)  Yes, I think we do have to ensure that the work group is given essential basic instruction on the laws and processes of NC assessment. Commissioner Carter who will be one of the three commissioners on the board just completed the four day School of Government class on the appraisal and assessment process along with key tax office staff. It is definitely complex work. Your comments prompt me to suggest that we also add a member of our county legal team to the work group. Better to inform the work early than to review it at the end to say this cannot legally be allowed, etc. 

For me, the other area of concern is adequate understanding of statistics or someone to watch for accurate statistical analysis and conclusions. Both of these (and more) are reasons that the Board thinks we need to hire a qualified consultant(s) to do much of this work with input and guidance from the work group. The consultants would have to know the legal parameters and how to do statistical work. 

Sincerely,

Jamezetta

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From: Leon Meyers <lmey...@gmail.com>
Sent: Sunday, September 21, 2025 11:41 AM
To: ALL_BOCC_MANAGER_CLERK <OCB...@orangecountync.gov>
Subject: Orange County Tax Assessment Work Group

 

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Commissioners,

Following a tax appeal hearing last week, the Orange County Board of Equalization and Review learned about the Board of County Commissioners' recent appointment of a Tax Assessment Work Group.  I write today to express a concern about the composition of that group.

Since the BoER convened in early May 2025, it has heard and ruled on hundreds of the 4,000+ appeals from owners of real and personal property all over the county, many of them related to the 2025 revaluation.  Today, more than 700 appeals remain in progress.

As a member of BoER since 2021 and as its current chair, I've had many opportunities to learn about NC statutes and rules related to property assessment and taxation, though my understanding of those topics remains very limited.  I've also observed the thoughtful and professional work of the Orange County Tax Office staff.  The main lesson for me from those experiences has been that North Carolina property taxation is extremely complex - and the revaluation process tends to expose its shortcomings.

Best I can tell, the Tax Assessment Work Group includes one member of 15 with background of any kind in NC taxation statutes, rules and practices.  In my opinion, that arrangement is a recipe for consuming the valuable time of Orange County staff and citizens to produce potential recommendations for changes to Orange County tax assessment that may or may not address legitimate issues effectively - and could easily turn out to be impractical or non-compliant with existing regulations.  I encourage you to reconsider the composition of the work group to assure that at least a third of its membership begins work with some basic understanding of the current operational and regulatory environment.

Please be advised that I'm writing today as an individual citizen.  The views expressed above are not meant to represent the opinions of other Board of Equalization members in any way. 

Thanks to each of you for your ongoing valuable commitment to the citizens of Orange County. 

Leon Meyers

919 422-5773

LMey...@gmail.com