Appeals & Proration
You may wish to appeal the value or request a proration because the vehicle has been sold, wrecked, stolen, junked or because you have registered the car out of state.
Please note that an appeal for vehicle value or a proration of a bill requires that we obtain specific documentation from you. These documents should be mailed to:
Orange County Tax Office
P.O. Box 8181
Hillsborough, NC 27278 -8181
Appeal for Vehicle Value
The Tax Office must receive requests for appeal and necessary documentation within 30 days of the due date shown on the bill. Necessary documentation includes the original bill of retail sale from registered automobile dealer.
Proration of Bill
Proration for any reason requires the Receipt of Tag Surrender (form FS-20 from NCDMV) and proof that the vehicle is no longer in your possession or that you have registered the vehicle out of state. Prorations are figured according to the month in which the license plate is surrendered to the NCDMV. There must be at least one full month remaining in the vehicle tax year upon date of surrender. City vehicle fees are not prorated. The Tax Office must receive requests for proration and necessary documentation within 12 months of the date license plates are turned in.
High Mileage Appeals
The average mileage of a motor vehicle is considered to be 15,000 a year. In order for the vehicle's mileage to be considered excessive it must have 10,001 miles over the overall average mileage.
Ex. The average mileage of a one year old vehicle is 15,000. Excessive mileage equals 10,001 over the average mileage (15,000 + 10,001 = 25,001)
Each year, you must submit a high mileage appeal to verify the continued excessive driving. Documentation includes a copy of your annual inspection report, which records your mileage at the time of inspection. Your request must be received by the Tax Office within 30 days of the due date shown on the bill.
The taxpayer must initiate damage appeals each year, to verify that the car has not been repaired. Necessary documentation includes an estimate from a body shop for repair costs and must be received by the Tax Office within 30 days of the due date shown on the bill.
You are taxed based on the street address that you provide to NCDMV when you register your vehicle. Please remember to change your address promptly with NCDMV. Contact the Tax Office for assistance if a correction is needed.
Active Military Duty
If you are the registered vehicle owner, you are active duty military, and your home of record is not North Carolina, you may apply for a release of taxes billed. You must send a copy of your Leave and Earning Statement (LES) for the month-end and year that the vehicle was last registered with NCDMV.
If your automobile carries n Antique Automobile License Plate, you may qualify for special taxation on this vehicle.
In order for the Tax Office to determine whether this automobile should receive the special tax valuation, you must complete and submit an Antique Auto Questionnaire to the Tax Office. Without the timely submission of the Antique Auto Questionnaire, your vehicle will not qualify for the special taxation and will be taxed at a much higher value. For more information or a questionnaire, contact us.
Phone: 919-245-2100 option 2