Appealing Your Property Tax Value

Appealing Your Property Tax Value (2026)

Appealing Your Property Tax Value (2026)

If you believe your property tax value does not reflect its fair market value as of January 1, 2025, you have the legal right to appeal. The appeal process includes three levels: an informal review, a formal appeal hearing, and, if necessary, further state-level appeals.

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 January 1, 2025, 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.

📅 Why January 1, 2025 Is the Valuation Date

Orange County completed a county-wide real property revaluation effective January 1, 2025.

North Carolina law requires that all real property be valued as of the most recent revaluation date until the next revaluation occurs. Because January 1, 2025 is the most recent revaluation date, it is the valuation date used for appeals in 2026.

When you file an appeal, your information must show what your property was worth on January 1, 2025, even if the market has changed since that time.

📌 Tips for a Successful Appeal

  • Act promptly: Deadlines are strict and set by law
  • Be prepared: Focus on market value as of January 1, 2025
  • Be concise: Submit clearly organized, factual evidence

🔧 Helpful Tools

📅 Important 2026 Dates

  • Informal appeals accepted: January 1, 2026 through March 31, 2026
  • Board of Equalization and Review convenes: April 30, 2026
  • Formal appeal period: April 1, 2026 through June 30, 2026

North Carolina law states the informal appeal period ends when the county’s Board of Equalization and Review (BOER) convenes. When the Board meets on April 30, 2026, the informal period ends and the formal appeal period begins.

📧 How to Submit an Appeal

Submit your completed Appeal form along with supporting documents using one of the following methods:

  • Online: Via our secure portal at orangecountync.gov/Appeals
  • Email: Reval@orangecountync.gov
  • In Person: Drop off at our lockbox or in our office located at:
    228 S. Churton Street
    Hillsborough, NC 27278
  • By Mail:
    Orange County Board of Equalization and Review
    Orange County Tax Office
    P.O. Box 8181
    Hillsborough, NC 27278-8181

📝 Step 1: Informal Appeal

Deadline: April 29, 2026

What It Is:

This is your first chance to ask for a review of your value. A county appraiser (not the Board) will review your appeal and evidence.

What To Submit:

  • Sales of comparable properties (close to January 1, 2025)
  • Recent appraisals (dated close to January 1, 2025)
  • Sales contracts or closing statements
  • Photos of your property (interior and/or exterior)
  • Notes about condition issues or other concerns that affect value
  • Repair estimates (if repairs are needed)

How To File:

  • Use the appeal form provided (online portal is recommended)
  • Submit online, by email, by mail, or in person (see How to Submit an Appeal above)

Next Steps:

  • You will receive a decision by mail or email (depending on your filing method)
  • If you disagree with the decision, you may file a formal appeal beginning April 30, 2026

🏛️ Step 2: Formal Appeal (Board of Equalization & Review)

Begins: April 30, 2026 (when the Board convenes)
Ends: June 30, 2026 (when the Board adjourns)

What It Is:

A formal appeal is a hearing before the Board of Equalization and Review (BOER), a citizen board appointed by the Orange County Board of Commissioners.

What To Expect:

  • You may appear in person or submit written evidence (as allowed in your hearing notice)
  • Tax staff will present their review along with your information
  • The Board will make a decision and send a decision letter
  • There is no cost to file, and a lawyer is not required

How To File:

  • Submit through the online portal, by email, by mail, or in person (see How to Submit an Appeal above)
  • The Tax Office will notify you of your hearing date, time, and location

⚖️ Step 3: NC Property Tax Commission Appeal (Optional)

Deadline: Within 30 days of your Board decision letter

What It Is:

A state-level appeal reviewed by the NC Property Tax Commission in Raleigh.

What To Expect:

  • Most hearings are held in Raleigh
  • Legal representation is optional
  • Instructions are included with your Board decision letter

How To File:

  • Instructions will be included with your Board notice of decision

🏛️ Step 4: NC Court System (Final Level, Optional)

You may appeal the Property Tax Commission decision to the NC Court of Appeals, and potentially, the NC Supreme Court. These appeals focus on legal or procedural issues.

📞 Need Help?

Orange County Tax Administration
228 S. Churton St., Hillsborough, NC 27278
Phone: (919) 245-2100
Email: Reval@orangecountync.gov
Website: orangecountync.gov/Tax

♿ Accessibility

Orange County is committed to accessible services. If you need help or accommodations to file an appeal, please contact our office.