Orange County NC Website
4 <br /> BACKGROUND: Per North Carolina General Statute (NCGS) 105-317(c)(1), "The [Tax] <br /> [A]ssessor shall submit the proposed schedules, standards, and rules to the board of county <br /> commissioners not less than 21 days before the meeting at which they will be considered by <br /> the board. On the same day that they are submitted to the board for its consideration, the <br /> assessor shall file a copy of the proposed schedules, standards, and rules in his [or her] office <br /> where they shall remain available for public inspection." <br /> In addition, NCGS 105-317(c)(2) states "Upon receipt of the proposed schedules, standards, <br /> and rules, the board of commissioners shall publish a statement in a newspaper having <br /> general circulation in the county stating: <br /> a. That the proposed schedules, standards, and rules to be used in appraising real property in <br /> the county have been submitted to the board of county commissioners and are available for <br /> public inspection in the assessor's office; and <br /> b. The time and place of a public hearing on the proposed schedules, standard, and rules that <br /> shall be held by the board of county commissioners at least seven days before adopting the <br /> final schedules, standards, and rules." <br /> The timeline for the 2017 Reappraisal Schedule of Values adoption process is as follows: <br /> • September 6, 2016: Submission to Orange County Board of Commissioners <br /> • September 7, 2016: Advertise in newspaper <br /> • September 20, 2016: Public hearing on SOV <br /> • October 4, 2016: Adoption of SOV <br /> • October 5, 2016: Publish 1st notice of adoption <br /> • October 12, 2016: Publish 2nd notice of adoption <br /> • October 19, 2016: Publish 3rd notice of adoption <br /> • October 26, 2016: Publish 4th notice of adoption <br /> • November 3, 2016: Last day for taxpayer to appeal the SOV <br /> Dwane Brinson, Tax Administrator, made the following PowerPoint presentation: <br /> 2017 Reappraisal schedules of rules, standards and values <br /> T. Dwane Brinson, CAE <br /> Tax Administrator <br /> What is a Reappraisal? <br /> • Systematic process of updating real property tax assessments for market value and <br /> present-use value <br /> • Appraisal of all properties in Orange County as of a single date <br /> • Primary goal is to equalize tax base <br /> • Effective date for Orange County's impending reappraisal is January 1, 2017 <br /> Where We Have Been <br /> • Started field reviews in mid-2014 <br /> o Postcard left at residences after each visit <br /> • 2017 Revaluation Partner Program <br /> o Learn and Share revaluation video series (469 total views) <br /> o 10-question interactive, educational quiz on website <br /> • 34 quizzes taken, average score of 93 <br /> o Certificate of Achievement <br /> • Summary mailing with 2016 listing forms <br />