Property Assessment Appeals
There is an appeal process to assist property owners in presenting their concerns about property revaluation.
- Informal appeals may be filed between January 1 and March 31 to the Tax Office. The taxpayer completes the Informal Notice of Appeal Form and submits it to the Tax Office with all evidence attached. The informal appeals will be reviewed by Orange County appraisal staff. Decisions are mailed to the property owner by April 30th. For more information on the methodology used to evaluate property, please contact us and schedule an appointment.
- Formal Appeals are made to the Board of Equalization and Review after March 31st and before the Board adjourns. The taxpayer must make a formal appeal in writing to the Board of Equalization and Review, who considers the appeal and makes a decision based on the evidence presented by the taxpayer. The Board's Notice of Decision is mailed to the taxpayer after the adjournment of the Board of Equalization and Review. Formal Notice of Appeal Form.
- Note: Appeals filed after the adjournment of the Board of Equalization and Review will be heard the following tax year. Adjustments would NOT be retroactive to the current year.
Exception: Certain appeals may be filed for the current year after the adjournment of the Board of Equalization and Review. These exceptions generally occur when the taxpayer is first notified of a change in valuation or exemption status after the adjournment of the Board. Typically, the taxpayer has 15 to 30 days to appeal to the Board, depending on the reason for the notice.
- Upon receiving the Board's Notice of Decision, the taxpayer has the option to further appeal to the NC State Property Tax Commission. The resident must appeal to the Property Tax Commission in writing within 30 days of the notification from the Board of Equalization and Review.
- Click here for BER Notice of Appeal Form and Instructions.
2014 Board of Equalization and Review Has Adjourned
The Orange County 2014 Board of Equalization and Review (BER) convened for its first meeting on April 23, 2014. The Board met to receive and hear taxpayer appeals of 2014 real and personal property valuations on the following days in April: 23 and 30, and in May: 7, 8, 15, 21, and 22. The Board adjourned from the receiving of appeals at its Thursday May 22, 2014 hearing. More information is available about the Board of Equalization and Review here. Completed minutes may be viewed online.
REQUESTS FOR HEARINGS FOR 2014 VALUES ARE NO LONGER BEING ACCEPTED, AS THE DEADLINE TO SUBMIT REQUESTS WAS MAY 22, 2014.
Decisions made by the 2014 Board of Equalization and Reveiw will be effective for the 2014 TAX BILL.
The next opportunity to appeal your property value will begin January 1, 2015 and will be effective for the 2015 TAX BILL.