Formal Notice of Appeal (BOER)

2019 Formal Appeals may be made to the Board of Equalization and Review (BOER) after March 31st and before the Board adjourns. 

  • The taxpayer should complete the Formal Notice of Appeal Form (PDF) and submit it 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. 
  • Completed minutes may be viewed online.

2019 Board of Equalization & Review to Convene

The 2019 Orange County Board of Equalization and Review will convene for its first meeting and hearings on Thursday, April 18, 2019 at 2 p.m. This meeting and all subsequent meetings, listed below, will be held in the Tax Office Conference Room on the 3rd floor of the Gateway Building located at 228 South Churton Street, Hillsborough at 2 p.m. 

The Board will meet on the following days:

  • Thursday, April 18th: Meeting to Convene
  • Wednesday, June 5th and Thursday, June 6th
  • Wednesday, June 12th and Thursday, June 13th
  • Wednesday June 19th and Thursday, June 20th
  • Wednesday, June 26th and Thursday, June 27th with Adjournment meeting

The purpose of each meeting is to receive and hear taxpayer appeals regarding 2019 real and personal property valuations. The Board will adjourn from receiving new appeals at its June 27th hearing. In the event of any change in the adjournment date, notice to that effect will be published in this newspaper. 

*All appeals must be received by the Board’s adjournment date of Thursday, June 27, 2019

*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.

By mail:
Orange County Board of Equalization and Review
Orange County Tax Office
P.O. Box 8181
Hillsborough, NC 27278-8181

In person:
Orange County Tax Office
228 S Churton Street
Suite. 200
Hillsborough, NC 27278