Appealing Your Value
Real Property Appeal Process for 2023
There is an appeal process to assist property owners in presenting their concerns about property revaluation. The most recent valuation date for real properties in Orange County is January 1, 2021. The period to appeal 2022 property values is closed. Appellants can submit their appeal of property value for 2023 taxes beginning January 1, 2023 either online, mail in a paper copy, email a scanned copy, or drop off a paper copy at the drop box outside our office at 228 South Churton St, Hillsborough.
The 2022 Board of Equalization and Review (BOER) adjourned on June 30, 2022. All appeals submitted from April 28 until the Board adjourns June 30 were heard by the Board of Equalization and review as formal appeals.
The Informal Appeal Form for 2023 property values will be available in January 2023.
North Carolina General Statutes put the burden of proof on the property owner to show that a tax assessment is inaccurate. A change in assessment will be considered only if the owner can demonstrate that the assessed value is more or less than market value as of January 01, 2021, or that it is inconsistent with assessments of similar properties. Assessments cannot be appealed based on the percentage of increase/decrease in value OR the taxpayer’s ability to pay the tax. The tax office will send results of informal appeals via mail.
Board of Equalization and Review (BOER)
It is a quasi-judicial body made up of members of the Orange County community who are appointed by the Orange County Board of Commissioners.
The Board consists of three regular members, generally with legal or real estate backgrounds.
The 2022 Board of Equalization and Review met to accept formal appeals from April 28th until June 30th. They met to hear property owners’ appeals .
Property owners appealing to the BOER, or appellants, have the option of being present when their appeal is heard by the Board.
Most of these meetings will be conducted virtually during normal business hours. However, we will offer alternative scheduling as needed.
North Carolina Property Tax Commission - Upon receiving the Board’s Notice of Decision, the taxpayer has the option to further appeal to the NC Property Tax Commission.
The most recent Revaluation is as of January 1st 2021, using sales from 2019 and 2020.
Your annual Orange County tax bill may include County Tax, Special District Tax, City Tax, Fire District Tax, Solid Waste Programs Fees and Chapel Hill or Hillsborough Stormwater Fees. You may appeal the value assessment of your property, and you may also appeal the fee assessment.