Formal Notice of Appeal (BOER)

2018 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.

2018 Board of Equalization & Review to Convene

The 2018 Orange County Board of Equalization and Review will convene for its first meeting and hearings on Thursday, April 26, 2018 at 1 p.m. This meeting and all subsequent meetings, listed below, will be held in Room 302 on the 3rd floor of the West Campus Building located at 131 West Margaret Lane, Hillsborough at 1 p.m. 

The Board will meet on the following days:

  • Thursday, April 26th: Meeting to Convene
  • Wednesday, May 2nd and Thursday, May 3rd
  • Wednesday, May 16th and Thursday, May 17th
  • Thursday, May 31st and Wednesday, June 13th
  • Thursday, June 14th: Meeting to Adjourn

The purpose of each meeting is to receive and hear taxpayer appeals regarding 2018 real and personal property valuations. The Board will adjourn from receiving new appeals at its June 14th 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 14, 2018.

*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