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Orange County Appraisal District explains how property values, homestead caps and disaster exemptions work
Summary
Orange County Appraisal District chief appraiser Scott Overton told the City of Orange council how appraisals are set, the calendar for discovery/appeals, the 5% state compliance band that affects school funding, homestead exemptions and recent changes allowing prorated disaster (and fire) exemptions.
Scott Overton, chief appraiser at the Orange County Appraisal District, briefed the City of Orange council on Jan. 13 about the agency’s process for setting property values, exemptions and appeals.
Overton described the appraisal calendar: field discovery beginning in August, January–March sales-ratio analysis, a preliminary appraisal roll in April, an appeals window from May through July, and certification of the official roll by July 25. He said the tax code requires appraisals to reflect "100% of market value as of Jan. 1." He cited Texas Tax Code §1.04(7) as the statutory definition of market value.
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