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5 <br /> Importance of Reappraisal Cycle <br /> Required by North Carolina General Statute 105-286 at least once every 8 years. <br /> However, Orange County chooses to conduct a revaluation or reappraisal every four <br /> years. <br /> Keeps real estate value levels more equitable with current market conditions. <br /> Keeps personal property, public utility companies and real estate assessment levels more <br /> equitable since personal property and public utility values are updated yearly. <br />