Orange County home page

Property Taxes

While federal and state taxes are based on income, local property taxes are based on the value of real property and certain types of personal property. It is the responsibility of the Tax Administration Department to ensure that property values are assessed uniformly and equitably among all property owners throughout the County.

Taxable Property

Tax Rates

Tax rates are determined annually by Board of County Commissioners and can be viewed on the Tax Rates web page.

Tax Calendar

January 1 - January 31: Annual Required Listing Period

January 1 - March 31: Informal Property Assessment Appeals

April 1 - June: Formal Property Assessment Appeals heard by the Board of Equalization and Review and N.C. State Property Tax Commission

June: Board of County Commissioners adopt tax rate.

July - August: Property owners receive annual Tax Bill.

September 1: Tax bills are due.

January 5 : Last day to pay Tax bills without interest.

 

Annual Required Listing Period

The month of January is the annual required listing period. During this period, it is the property owner's responsibility to notify the Tax Assessment Divison of any changes that could affect property values and to list pesonal property owned as of January 1st.

  • Property owners are required to list taxable personal property by January 31. If the listing is not done by January 31st the property owner is charged a 10% late list fee.
  • Personal Property Listing Form.
  • Business Personal Property Listing Form.
  • Property is taxed based on the location as of January 1st. If property is moved to another county in North Carolina after January 1, the Orange County tax bill is correct for this year. The property owner is required to file a Property Tax Listing form in the new county for the upcoming year and notify Orange County that the property has been moved.
  • Registered Motor Vehicles do not need to be listed with the county. Tax bills for RMV (licensed & tagged vehicles) will be automatically created based on the registration information provided to NC Department of Motor Vehicles.
  • Unlicensed vehicles (cars, boats, trailers, campers, motors, airplanes, and singlewide mobile homes) must be listed annually in January.