Appealing Your Value
Property owners with concerns about property revaluation can appeal their values. The most recent valuation date for real properties in Orange County is Jan. 1, 2021, using sales from 2019 and 2020. For questions about the revaluation process, email firstname.lastname@example.org.
Appellants can submit their appeal of property value for 2023 taxes beginning Jan. 1, 2023, either online, by mailing in a paper copy, emailing a scanned copy of the form or dropping off a paper copy at the drop box outside our office at 228 South Churton Street, Hillsborough.
North Carolina General Statutes put the burden of proof on the property owner to show that a tax assessment is inaccurate. A change in assessment will be considered only if the owner can demonstrate that the assessed value is more or less than market value as of Jan. 1, 2021, or that it is inconsistent with assessments of similar properties. Assessments cannot be appealed based on the percentage of increase/decrease in value OR the taxpayer’s ability to pay the tax. The tax office will send results of informal appeals via mail.
Board of Equalization and Review (BOER)
The BOER is a quasi-judicial body made up of members of the Orange County community who are appointed by the Orange County Board of Commissioners. The Board consists of three regular members, generally with legal or real estate backgrounds.
Property owners appealing to the BOER, or appellants, have the option of being present when their appeal is heard by the Board.
Most of these meetings will be conducted virtually during normal business hours. However, we will offer alternative scheduling as needed.
If the BOER declines a property owner's appeal, the owner may further appeal to the North Carolina Property Tax Commission.
Your annual Orange County tax bill may include County Tax, Special District Tax, City Tax, Fire District Tax, Solid Waste Programs Fees and Chapel Hill or Hillsborough Stormwater Fees. You may appeal the value assessment of your property, and you may also appeal the fee assessment.