Board of Equalization & Review Formal Notice of Appeal

2023 Formal Appeals may be made to the Board of Equalization and Review (BOER) 
after March 31, 2023 and before the Board adjourns, June 22, 2023.


The 2023 Orange County Board of Equalization and Review convened for its first meeting on Thursday, April 27, 2023 at 1:00 p.m.  This meeting was held in the Tax Office Conference Room on the 3rd floor of the Gateway Building located at 228 South Churton Street, Hillsborough. 

Subsequent meetings will be held at 1:00PM in the same location unless otherwise noted:

  • Tuesday, June 6th and Wednesday, June 7th
  • Tuesday, June 20th and Wednesday, June 21st
  • Thursday, June 22nd Meeting to Adjourn

The purpose of each meeting is to receive and hear taxpayer appeals regarding 2023 real and personal property valuations. In the event of any change in the adjournment date, notice to that effect will be published in the local Orange County 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:
228 South Churton Street
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.