Formal Notice of Appeal to Board of Equitation & Review

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 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
  • 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 2023 Orange County Board of Equalization and Review will convene for its first meeting and hearings on Thursday, April 27, 2023 at 1 p.m. This meeting and all subsequent meetings, listed below, will be held in the Tax Office Conference Room on the 3rd floor of the Gateway Building located at 228 South Churton Street, Hillsborough. 

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

  • Thursday, April 27th: Meeting to Convene
  • Tuesday, June 6th, Wednesday, June 7th and Thursday, June 8th
  • Tuesday, June 20th and Wednesday, June 21st
  • Thursday, June 22nd with Adjournment meeting

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 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:
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.