Formal Notice of Appeal to Board of Equitation & Review

2021 Formal Appeals may be made to the Board of Equalization and Review (BOER) after April 30, 2021 and before the Board adjourns, September 1, 2021.


Due to continued public health concerns, the Orange County Board of Equalization and Review is conducting their Meeting to Convene on May 3, 2021 at 2:00PM as a Virtual Meeting.

This meeting and all meetings listed below, will be held virtually unless otherwise noted. Members of the public are able to view the meeting by emailing                 A link to the meeting will be provided.

The Board will meet on the following days at 1:00PM (unless otherwise noted):

  • Tuesday, May 25
  •  Wednesday, May 26
  • Thursday, May 27
  • Tuesday, June 1
  • Wednesday, June 2
  • Thursday, June 3 
  • Tuesday, June 8
  • Wednesday, June 9
  • Thursday, June 10
  • Tuesday, June 15
  •  Wednesday, June 16
  • Thursday, June 17, 
  • Tuesday, June 22, 
  • Wednesday, June 23 In-Person at 300 West Tryon Street, Hillsborough at 1:00PM
  • Thursday, June 24 Virtual at 4PM. 
  • Monday June 28
  • Tuesday, June 29
  • Wednesday, June 30 
  • Wednesday, July 28
  • Thursday, July 29
  • Wednesday, August 11
  • Thursday, August 12
  • Tuesday, August 17
  • Wednesday, August 18
  • Thursday, August 19
  • Tuesday, August 24
  • Wednesday, August 25
  • Thursday, August 26
  • Tuesday, August 31 In-Person 300 West Tryon Street, Hillsborough @ 1:00PM *
*This meeting location has been changed from the previously advertised location 
of 228 S. Churton Street
  • Wednesday September 1, Meeting to Adjourn from 1:00PM to 5:00PM
    *All appeals must be received by the Board’s adjournment date of Wednesday, September 1, 2021.
The purpose of each meeting is to receive and hear taxpayer appeals regarding 2021 real and personal property valuations. The Board will adjourn from receiving new appeals at its September 1st  hearing. In the event of any change in the adjournment date, notice to that effect will be published in this newspaper.

(*Exception: Certain appeals may be filed for the current year after the adjournment of the Board of Equalization and Review. These exceptions generally occur when the taxpayer is first notified of a change in valuation or exemption status after the adjournment of the Board. Typically, the taxpayer has 15 to 30 days to appeal to the Board, depending on the reason for the notice.)

File Appeal online: 

Put in our lockbox located at:
Orange County Tax Office
228 S Churton Street
Suite. 200
Hillsborough, NC 27278

By mail:
Orange County Board of Equalization and Review
Orange County Tax Office
P.O. Box 8181
Hillsborough, NC 27278-8181

Contact Orange County Tax Office (919) 245-2100 option 2 for questions.