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Vehicle Appeals and Proration

You may wish to appeal the value or request a proration because the vehicle has been sold, wrecked, stolen, junked or because you have registered the car out of state.

Please note that an appeal for vehicle value or a proration of a bill requires that we obtain specific documentation from you. These documents should be mailed to:
Orange County Tax Collector
PO Box 8181
Hillsborough, NC 27278

Appeal for Vehicle Value

The Revenue Department must receive requests for appeal and necessary documentation within 30 days of the original billing date shown on the bill. Necessary documentation includes the original bill of retail sale from registered automobile dealer.

Proration of Bill

Proration for any reason requires the Receipt of Tag Surrender (form FS-20 from NCDMV) and proof that the vehicle is no longer in your possession or that you have registered the vehicle out of state. Prorations are figured according to the month in which the license plate is surrendered to the NCDMV. There must be at least one full month remaining in the vehicle tax year upon date of surrender. City vehicle fees are not prorated. The Tax Office must receive requests for proration and necessary documentation within 12 months of the date license plates are turned in.

High Mileage Appeals

If your vehicle averages at least 15,000 miles per year, it may qualify for a high mileage appeal.  Each year, you must resubmit high mileage appeals to verify continued excessive driving. Documentation includes a copy of your annual inspection report from NCDMV, which records your mileage at the time of inspection.

Damage Appeals

The taxpayer must initiate damage appeals each year, to verify that the car has not been repaired. Necessary documentation includes an estimate from a body shop for repair costs.

County Changes

You are taxed based on the street address that you provide to NCDMV when you register your vehicle. Therefore, your taxes are due to Orange County for the full vehicle tax year even if you moved to another North Carolina county after your registration or renewal.  Your new county of residence will not bill you until your renewal next year.  Please remember to change your address promptly with NCDMV.

Transfer of Plates

If you no longer own the vehicle listed on the tax bill, but you have transferred the license plate to another vehicle, the tax bill should be paid in full as is.  You will not be billed on the new vehicle that you transferred the plates to until you renew the next year.

Active Military Duty

If you are the registered vehicle owner, you are active duty military, and your home of record is not North Carolina, you may apply for a release of taxes billed. You must send a copy of your L.E.S. for the month-end and year that the vehicle was last registered with NCDMV.  If you co-own this vehicle with another person who is not active duty military, only half of the taxes will be released.