Legislation Details

File #: VAB-26-029    Version: 1 Name:
Type: VAB Report/Update Status: Informational Item
File created: 7/28/2026 In control: Value Adjustment Board
On agenda: 8/20/2026 Final action:
Title: 2022 Assertion by Orange County Property Appraiser's Office
Attachments: 1. 2026-08-20 Informational (D-1) Thalwitzer Memorandum 2022 PAO Assertion
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Memorandum

 

DATE: August 13, 2026

 

TO: Members of the 2026 Value Adjustment Board (VAB)

 

FROM: Anissa Mercado, Assistant Manager, Comptroller Clerk of the Board

 

SUBJECT: 2022 assertion filed by the Orange County Property Appraiser’s Office

 

PURPOSE:

Provide an update regarding the 2022 assertion filed by the Orange County Property Appraiser’s Office.

BACKGROUND:

This discussion item is to provide the Board an update on the First District Court of Appeal’s opinion in Mercado v. Department of Revenue, a case arising from the Orange County Property Appraiser’s (PAO) challenge to the Department of Revenue’s (DOR) handling of the Property Appraiser’s assertion against the Orange County Value Adjustment Board.

ACTION REQUESTED:

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2022 Assertion by Orange County Property Appraiser’s Officetitlebody