Formal Notice of Appeal to Board of Equitation & Review

2022 Formal Appeals may be made to the Board of Equalization and Review (BOER) after April 28, 2022 and before the Board adjourns, June 30, 2022.
  • The taxpayer should complete the Formal Notice of Appeal Form (PDF) and submit it to the Board of Equalization and Review, who considers the appeal and makes a decision based on the evidence presented by the taxpayer.
  • Appeals to the BOER can be filed online at https://appeal.spatialest.com/nc-orange
  • The Board’s Notice of Decision is mailed to the taxpayer after the adjournment of the Board of Equalization and Review. 
  • Completed minutes may be viewed online.

THE 2022 BOARD OF EQUALIZATION AND REVIEW (BOER) MEETING TO CONVENE

Due to continued public health concerns, the Orange County Board of Equalization and Review is conducting all meetings virtually unless otherwise noted.

 Members of the public are able to view the meeting by emailing reval@orangecountync.gov. A link to the meeting will be provided.

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


*This meeting location has been changed from the previously advertised location 
of 228 S. Churton Street

The purpose of each meeting is to receive and hear taxpayer appeals regarding 2022 real and personal property valuations. 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: https://appeal.spatialest.com/nc-orange 

Put in our lockbox located at:
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.