Orange County NC Website
ORANGE COUNTY 1 <br /> NORTH CAROLINA <br /> TAX ADMINISTRATION <br /> Nancy T Freeman,Director nfreeman@orangecountync.gov 228 S.Churton Street,Suite zoo,Hillsborough,NC 27278 919-245-2100 <br /> Memorandum <br /> To: Orange County Board of Commissioners <br /> Cc: Travis Myren, County Manager <br /> From: Nancy Freeman, Tax Administrator <br /> Date: October 24, 2025 <br /> Re: Appeals and Neighborhood Reviews Update Reports <br /> The Tax Office is providing a group of reports to inform the Commissioners of the progress that staff is making <br /> towards completing the appeals received for the 2025 property values, and the neighborhood reviews that the <br /> office is conducting to further the vertical equity of the 2025 revaluation. <br /> Reports included: <br /> • Appeals and Neighborhood Review Dashboard <br /> • Neighborhood Review Status <br /> • Appeals per Neighborhood Status <br /> • Map of Informal Appeals Outcomes <br /> • Map of Formal Appeals Outcomes <br /> These documents contain data current through October 21, 2025. <br /> A request has been made to provide a separate report to detail the breakdown of residential versus non- <br /> residential, or commercial properties for appeals by neighborhood. That report is in progress and will be <br /> provided for the November 18th regular meeting. <br /> Additionally, there is a request for information on the value changes for individual properties by <br /> neighborhood. The creation of that report is in progress, and the first edition will be provided for the <br /> November 18th regular meeting also. <br /> It has been requested that the Tax Office address the use of field reviews as identified neighborhoods are <br /> reviewed for vertical equity, especially the field work intensity of the 19 neighborhoods identified as <br /> neighborhoods of concern by the Orange County Property Tax Justice Coalition (OCPTJC). <br /> The Town of Chapel Hill has placed strict land use regulations on neighborhoods in the Neighborhood <br /> Conservation Districts that affect the market values of the properties in these districts. As a result, typical <br /> mass appraisal techniques have proved not adequate to account for those additional restrictions. Thus, more <br /> detailed field work has been necessary to gather needed data to make the adjustments. <br /> Link to the Town of Chapel Hill Neighborhood Conservation District Plan: <br /> https://library.municode.com/nc/chapel hill/codes/code of ordinances/425892?nodeld=CO APXALAUSMA <br /> APXBNECODI DIVINONECODIPLCD S1.1SU <br /> Orange County Government I www.orangecountync.gov 1 919.732.8181 <br />