Orange County’s Tax Assessment Work Group was convened in October 2025 to review and evaluate the policies, processes, and procedures used by Orange County Tax Administration in assessing property values. The Work Group is reviewing how the county communicates with residents about property assessments and appeals. It is also advising an independent consultant who is evaluating the county’s property reappraisal and tax assessment practices.
The Work Group is co-chaired by County Commissioners Marilyn Carter, Amy Fowler, and Phyllis Portie-Ascott, and includes County Manager Travis Myren, county staff, community representatives, and housing advocates. Including its inaugural meeting on Oct. 31, the group has met six times and has focused on building a shared understanding of the assessment process, identifying community concerns, and preparing for an independent review.
Key Areas of Work and Accomplishments
Establishing the Work Group’s Role and Priorities
At its first meeting, the Work Group reviewed its charge and clarified its advisory role. Early discussions emphasized the importance of equity, transparency, and public trust in the property assessment and appeal process. Members stressed the need for fair and consistent neighborhood review practices countywide.
Building Foundational Knowledge About Reappraisal in North Carolina
To ensure informed discussions, the Work Group received multiple expert presentations:
- On Nov. 14, representatives from the UNC School of Government and the North Carolina Department of Revenue provided an overview of how reappraisal works in North Carolina, including statutory requirements and best practices.
- On Dec. 2, Wake County Tax Administrator Marcus Kinrade and his staff shared insights on how Wake County’s revaluation process has evolved over time, including funding strategies and operational lessons learned.
These presentations helped establish a shared baseline of knowledge for members and framed Orange County’s practices within a broader state and regional context.
Reviewing Neighborhood Reviews and Valuation Practices
The Work Group has received updates from county consultants and staff on neighborhood reviews and valuation trends, including:
- Analysis of neighborhood review data and early lessons learned
- Discussion of vertical inequity concerns and how valuation patterns are analyzed over time
- Explanation of appraisal methods used by Orange County Tax Administration, including drive-by reviews, on-site measurements during construction, interior inspections upon request (particularly during appeals), and the use of aerial imagery and GIS tools.
Members also discussed how factors such as vacancy rates and market demand influence commercial and residential property valuations, and the importance of comparing assessed values to actual sales prices over time.
Understanding the Property Tax Appeal Process
Several meetings focused on explaining the appeals process to ensure clarity and transparency:
- County staff and representatives from the County Attorney’s Office outlined the two-step appeal process, including informal and formal appeals.
- The Board of Equalization and Review process, meeting procedures, and commercial property appeals were explained in detail.
- The chair of the Board of Equalization and Review provided additional perspective on the board’s role and responsibilities.
These discussions highlighted the need for clearer public communication about how appeals work and what residents can expect.
Supporting Community Access to Appeals and Exemptions
Orange County is providing in-kind space at the West Campus Office Building in downtown Hillsborough on Thursdays (2-7 p.m.) through September for tax clinics led by the Northern Orange Division of the Orange County Tax Justice Coalition. The clinics will train community volunteers to assist residents with filing tax appeals and applying for programs such as the Homestead exemption.
Advancing an Independent Review of the Tax Assessment Process
A major milestone of the Work Group’s work has been the development of a Request for Proposal (RFP) to hire an independent consultant to evaluate Orange County’s reappraisal and tax assessment process. The Work Group reviewed and discussed the draft RFP, including its scope, evaluation criteria, and timeline.
- The RFP was submitted in early January 2026.
- A pre-submittal conference was held with four vendors in attendance.
- Proposals were due Jan. 23, with review of responses scheduled for February.
Incorporating Community Perspectives and Research
At its Feb. 9 meeting, the Work Group heard from community partners, including a presentation on neighborhood research findings related to equity and assessment impacts. These perspectives help to inform the Work Group’s recommendations and the consultant evaluation.
Ongoing Commitment
Across all meetings, the Work Group has emphasized collaboration, transparency, and meaningful public engagement. Members continue to ask detailed questions, review data, and seek best practices to ensure Orange County’s tax assessment process is fair, understandable, and responsive to community concerns.
Additional updates will be shared as the consultant selection process moves forward and as the Work Group continues its work.