Revaluation & Resource

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 1st 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.

  • The Informal appeal period provides an opportunity for the property owner to work directly with the Assessor’s office to review the value of the property. 
    • An Informal appeal may be submitted from March 24th until April 30th
  • The Formal appeal period is when the Board of Equalization and Review (BOER) opens and accepts appeals. 
    •  The Formal appeal time period is from May 3rd until September 1st

Click here for more information about Informal and Formal Appeals.


The Tax Office is currently restricting entry into the building due to the pandemic, but are still here to serve and assist in the appeals process by appointment in person, by phone, or by virtual meeting with staff appraisers. 

We now offer the ability to appeal online at:  https://appeals.spatialest.com/nc-orange

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. Orange Public Comper Website

Property owners can also review their properties for any mistakes in the records using the Property Record Card search below. Property Record Card SearchIf 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).

Resources

We have provided resources you may want to use as you learn more about the 2021 Revaluation.

Contact

If you are interested in viewing a geographic map of your property, additional details are provided below to make the search and identify process easier. Through the Online GIS link provided, you can locate your property, view aerial photography and an array of different information. Should additional questions arise through your use of the Online GIS, please give us a call at 919-245-2100 or live chat with us.