Date: 8-6-2025
Issued by: Orange County Tax Office
Contact: Orange County Tax Administration | (919) 245-2100
Flooding and Property Taxes — What Orange County Residents Need to Know
On behalf of the Orange County Tax Office, we want to express our concern and sorrow for the devastating loss that our community has experienced due to the flooding caused by the remnants of Tropical Storm Chantal.
The flooding in Orange County has raised questions and concerns from property owners about the impact of flood damage on property taxes. The Orange County Tax Office would like to clarify how property value assessments are determined, how flood events factor into those values, and what property owners can expect moving forward.
How Property Value Affects Your Tax Bill
Property taxes in Orange County are based on the assessed value of real property as of January 1 of each year. This date serves as the legal valuation date for tax purposes under North Carolina General Statute 105-285. That means for the 2025 tax year, your property will be valued based on its condition and market value as of January 1, 2025, not its current state.
How Flooding May Influence Property Value
If your property has suffered damage from flooding — whether structural, land-based, or due to access issues — that condition may impact its market value as of January 1, 2026. However, if repairs are made before that date, and the property is restored to its previous condition or better, the flood damage would not likely reduce the assessed value.
What Property Owners Should Do
If your property experienced flood damage:
- Promptly document the damage thoroughly with dated photos, contractor estimates, or insurance claims.
- Report the damage to the Orange County Tax Office for consideration during the 2026 assessment process. Be prepared to provide copies of your documentation.
- Understand that repairs completed before January 1, 2026, will likely be reflected in the assessed value.
Transparency, Fairness, and Support
The Orange County Tax Office is committed to fair and equitable assessments and wants to ensure that all property owners understand their rights and responsibilities.
We recognize the hardship that flooding events cause and encourage residents to reach out to us with questions or concerns. You can contact our office by email: tax@orangecountync.gov or phone 919-245-2100 or come into the office to discuss in person.