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 email@example.com.
Appeal Period for 2024 Taxes
Appellants can submit an appeal of property value for 2024 taxes as follows:
Formal Appeal Period*: April 1, 2024 to June 20, 2024 Real Property - submit a Formal Appeal form which will be available April 1, 2024 Personal Property - submit a Personal Property Appeal form *The Formal Appeal Period begins with the convening of the Board of Equalization and Review Board (BOER) whose convening meeting in 2024 is April 23, 2024. Formal Appeal applications will be accepted beginning April 1, 2024. The Formal Appeal Period ends with the adjourning of the Board of Equalization and Review Board on June 20, 2024. 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.
Submit the Appeal
Submit your completed Appeal form along with supporting documents by mail, in person, or through our secure online portal www.orangecountync.gov/Appeals
Put in our lockbox located at:
228 South Churton Street
Hillsborough, NC 27278
Orange County Board of Equalization and Review
Orange County Tax Office
P.O. Box 8181
Hillsborough, NC 27278-8181
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 formal 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.
Per the Orange County Board of County Commissioners Advisory Board Policy, all BOER meetings will be conducted in person.
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.