Formal Notice of Appeal (BOER)

2020 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.


Due to current public health concerns, the Orange County Board of Equalization and Review is conducting their Meeting to Convene on April 16, 2020 at 2:00PM as a Virtual Meeting.

Members of the public are able to view the meeting by emailing A link to the meeting will be provided.

Contact Orange County Tax Office 919-245-2100 option 2 for questions.

All subsequent meetings, listed below, will be held in the Tax Office Conference Room Room 314T on the 3rd floor of the Gateway Building located at 228 South Churton Street, Hillsborough at 200 p.m. 

The Board will meet on the following days:

  • Thursday, April 16, 2020 : Meeting to Convene (Virtual)
  • Wednesday, June 3rd and Thursday, June 4th 
  • Wednesday, June 10th and Thursday, June 11th
  • Wednesday June 17th and Thursday, June 18th
  • Wednesday, June 24th and Thursday, June 25th with Adjournment meeting

The purpose of each meeting is to receive and hear taxpayer appeals regarding 2020 real and personal property valuations. The Board will adjourn from receiving new appeals at its June 25th 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 25, 2020

*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