What is a Revaluation?

• Revaluation is a process by which all property tax assessments within a taxing jurisdiction (Orange County) are reassessed to their market value as of a specific revaluation date. It also is sometimes called a reappraisal or mass appraisal. 
  • The Tax Office, in this process, reassesses all real property (land, buildings and other improvements to the land) as of the revaluation date. 
  • Arms-length market sales are used to estimate new tax assessments during this process as well as other market data such as income/expense information and market building cost information. 
  • This reassessment is as of January 1^st 2021 with our most recent previous revaluation being January 1, 2017.

What if I disagree with my new tax assessment? 

Instructions for appeal will be included with your new value notice. The appeal period is divided into two time periods; Informal and Formal.

Click here for more information about Informal and Formal Appeals.

We now offer the ability to appeal online at:  orangecountync.gov/appeals

The appeals website is a simple to use tool that will walk you step by step through the appeals process. Any documentation you wish to provide can be uploaded through the page, including any recent appraisals you may wish to submit. Comparable properties may be submitted through the appeals website as well. The Orange Public Comper website is set up to assist in finding comparable properties that have recently sold in your neighborhood. The link for Orange Public Comper is below. Property owners can also review their properties for any mistakes in the records using the Property Record Card search below. If you have any questions please email reval@orangecountync.gov

Appraisals

The North Carolina General Statutes control property taxation, and three statutes that outline how and when property should be appraised are provided:

• NCGS 105-283: Uniform Appraisal Standards
• NCGS 105-286: Time for General Reappraisal of Real Property
• NCGS 105-287: Changing Appraised Value of Real Property in Years in Which a General Reappraisal is Not Made

Additional Information

For more information about revaluation in North Carolina, read this UNC School of Government’s Property Tax Bulletin entitled, A Citizen’s Guide to the Revaluation and Assessment of Property by North Carolina Counties (PDF).