What if I disagree with my new tax assessment?

Instructions for appeal will be included with your new value notice. The first appeal level is an informal hearing with an Orange County Tax Office appraiser. Orange County will make personnel available to hold informal hearings with the property owner. During this informal session, the property record card is reviewed and you may request an actual site visit to your property. North Carolina General Statutes put the burden of proof on the property owner to show that a tax assessment is inaccurate. 

Keep in mind that the informal review will be to ensure your property is assessed at 100% of its fair market value as of the revaluation date, January 01, 2021. Therefore, an informal appeal could result in an increase, decrease or no change in assessment. A change in assessment will be considered only if the owner can demonstrate that the assessed value is more or less than market value as of January 01, 2021, or that it is inconsistent with assessments of similar properties. Assessments cannot be appealed based on

  • The % of increase / decrease or
  • The taxpayer’s ability to pay the tax

The tax office will send results of informal appeals via mail. The second level of appeal is to the Orange County Board of Equalization and Review. North Carolina then has a State Property Tax Commission that hears advanced appeals.

Show All Answers

1. How will the pandemic affect the tax value of my home for 2021?
2. How will my 2021 tax bill be affected by the Revaluation, and specifically during the pandemic?
3. What is a Revaluation?
4. Why have a revaluation?
5. Will all property values change during a revaluation?
6. Why appraise at market value?
7. When does the revaluation take effect?
8. Who will do the work of reviewing properties for the revaluation?
9. When can I find out my new tax assessment?
10. Will my taxes change as a result of revaluation?
11. How are market values determined?
12. What if I disagree with my new tax assessment?