Property Assessment Appeals
There is an appeal process to assist property owners in presenting their concerns about property revaluation.
- Informal appeals may be filed between January 1 and March 31 to the Tax Assessment Division of the Tax Administration Department. The informal appeals will be reviewed by Orange County appraisal staff. Decision will be mailed to the property owner by April 30th.
- Formal Appeals are made to the Board of Equalization and Review after March 31 and to the NC State Property Tax Commission after the adjournment of the Board of Equalization and Review.
Appeals Process
1. Between January 1 and March 31, the resident completes the Informal Notice of Appeal Form . The completed form, with all evidence attached, should be mailed to the Tax Administration Office prior to April of the tax year for which the appeal is being made. If you need more information on the methodology used to evaluate your property, please contact us and schedule an appointment.
2. After March 31, the taxpayer must make a formal appeal in writing to the Board of Equalization and Review, who considers the appeal and makes a ruling. Adjustments to values will be made on the basis of the evidence presented. The ruling is communicated to the resident through the mail after the adjournment of the Board of Equalization and Review. Board of E&R Appeals Form. Note: Appeals filed after the adjournment of the Board of Equalization and Review will be heard the following tax year.
3. The resident either accepts the ruling from the Board of Equalization and Review or has the option to further appeal to the NC State Property Tax Commission. To submit a formal appeal to the Property Tax Commission, the resident must appeal to the Property Tax Commission in writing within 30 days of the notification from the Board of Equalization and Review.
Instructions for Appeal
Instructions are available for both the completion and submission of the Notice of Appeal.