Real Property

Video from the Orange County Tax Office explaining how market value is determined for property tax purposes. Read the transcript (PDF)

Purpose of Real Property Assessment

Real property includes land and structures or improvements on the land including double wide manufactured homes. A system for automatically listing real property in Orange County is made possible through the coordinated efforts of the County and Town Planning Boards, the Register of Deeds Office, and the Tax Office. 

However, each January taxpayers are by law responsible for listing any changes to the property including new construction, additions, or renovations. If a Property Tax Listing form is not received in the mail or you have any questions about listing requirements, please contact us.

Reappraisals & Valuation Process

The Orange County Tax Office completes a periodic reappraisal of all real property in the county. The process is called revaluation, and the purpose is to comply with the North Carolina General Statutes and adjust property values to the current market value.

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