Orange County strives for transparency in our government process. A countywide revaluation should involve all stakeholders, and the members of the community are central to that model. The revaluation section of our website is an effort to partner with the community, provide our raw data for quality control and communicate with our partners about the revaluation process. It is a model we believe in, community engagement, and we are sure the end product will be much better with the community working with us through the process.
Revaluation is the process of reappraising all real estate in the County to reflect the current market value. The purpose of revaluation is to re-establish equity among properties that may have appreciated or depreciated in value at different rates since the County's last revaluation. In a non-revaluation year, North Carolina counties are not allowed to change tax assessments, up or down, based on changes in the economy.
The effective date of the most recent revaluation was January 1, 2017, and all current tax assessments for real property reflect a market value as of that date. The next planned revaluation will be effective January 1, 2021, and tax assessments will be updated to reflect market value as of that specific appraisal date.
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).
Current Property Valuation
Current real property tax assessments reflect market value as of our last appraisal date, January 1, 2017. To review your tax assessment, other tax assessments in your neighborhood, and tax assessments throughout the County, you can use the GIS tools. Visit the Appeals section of this website for more information about appealing your real property tax assessment.
The North Carolina General Statutes control property taxation, and three statutes that outline how and when property should be appraised are provided:
- North Carolina General Statute 105-283: Uniform Appraisal Standards
- North Carolina General Statute 105-286: Time for General Reappraisal of Real Property
- North Carolina General Statute 105-287: Changing Appraised Value of Real Property in Years in Which a General Reappraisal is Not Made
Review the approved 2017 Schedule of Values (PDF) that was presented to the Board of County Commissioners at the September 6, 2016 meeting.
To ensure accurate records, the Tax Office mailed a letter with the 2018 Tax Listing Forms in early January 2018. Please review your property's characteristics as listed in that letter and notify us of any corrections through the electronic Data Correction Form.