Orange County NC Website
114 <br /> INFORMATIONAL SECTION Page 120 <br /> Tax Base and Rate Trends <br /> Real property taxes are levied on the assessed value of real estate owned by businesses, <br /> individuals, and public service corporations. Personal property taxes are levied on the assessed <br /> market value of tangible property such as vehicles, mobile homes,heavy equipment, machinery, <br /> and tools. Real property tax assessments are conducted by the County Assessor, while personal <br /> property assessments are conducted by the Commissioner of the Revenue. Both real and personal <br /> property taxes are levied on 100% of assessed market value. Rates are established per$100 of <br /> assessed value. The total tax base and tax rates for Orange County over the last 10 fiscal years <br /> are summarized below: <br /> Assessed <br /> Value as <br /> Public- Less Tax- Direct Estimated %of <br /> Fiscal Personal Service Exempt Total Assessed Tax Actual Market Actual <br /> Year Real Property Property Companies Property Value Rate Value Value <br /> 2024 20,399,712,524 2,208,133,210 411,484,411 84,064,353 23,019,330,145 0.8353 31,984,397,417 69.47% <br /> 2023 20,915,506,497 1,504,996,150 386,793,191 81,256,223 22,421,502,597 0.8312 27,353,303,156 81.97% <br /> 2022 19,776,883,656 1,884,947,740 364,879,155 82,177,022 21,944,533,529 0.8187 22,233,569,938 98.70% <br /> 2021 17,333,962,055 1,769,659,485 346,332,873 77,934,293 19,449,954,413 0.8679 21,885,849,476 88.87% <br /> 2020 16,974,899,491 1,726,673,593 337,564,917 82,646,419 18,956,491,582 0.8679 21,116,733,410 89.77% <br /> 2019 16,603,198,106 1,821,061,820 337,735,426 80,381,765 18,681,613,587 0.8504 20,299,482,328 92.03% <br /> 2018 16,385,248,774 1,711,150,366 315,583,138 81,081,408 18,330,900,870 0.8377 19,247,060,972 95.24% <br /> 2017 15,168,750,327 1,620,578,558 306,434,830 71,244,631 17,024,519,084 0.8780 19,932,700,016 85.41% <br /> 2016 15,020,157,254 1,442,897,338 382,744,805 67,617,005 16,778,182,392 0.8780 19,676,536,170 85.27% <br /> 2015 14,863,350,430 1,461,891,252 244,191,811 67,500,359 16,501,933,134 0.8780 19,323,118,424 85.40% <br /> Source:Orange County Comprehensive Annual Report for the Fiscal Year 2023-24 <br /> $3213 <br /> $3013 <br /> $2813 <br /> $2613 <br /> $2413 <br /> $2213 <br /> $2013 <br /> $1813 <br /> $1613 <br /> $1413 <br /> 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 <br /> Year <br /> --*--Estimated Actual Market Value --0—Total Assessed Value <br /> Chapel Hill—Carrboro City Schools—FY 2026-27 Superintendent's Budget Request <br />