ORANGE COUNTY 2026 PERSONAL & REAL PROPERTY TAX LISTING In North Carolina, all taxable personal property and certain real property* must be listed for county property tax purposes each January. DEADLINE FOR LISTING FORM SUBMISSION IS JANUARY 31st, 2026 2026 Real & Personal Property Listing forms will be mailed to all property owners, except some exempt properties. If you are required to list your property and do not receive a listing form, go to https://www.orangecountync.gov/871/Personal-Property and choose the link named "Real and Personal Property Listing Form". IMPORTANT LISTING REQUIREMENTS FOR 2026 For Individual Listings, you must list: o Manufactured Homes o Boats, Motors, Jet Skis, Airplanes, & Unlicensed Vehicles o Freestanding appliances, furnishings, or other property provided in rental real estate for tenants o Permanent and Multi-year tagged vehicles DO NOT LIST licensed vehicles with a current license plate. o *Changes in real property (new construction, additions, renovations, or demolition) that have occurred since 1/1/2025 You are required by North Carolina law to report these changes even if a building permit is obtained for the work. For Business Listings: All business personal property must be listed on a separate Business Personal Property Listing Form. If you have not received one by mail, call our office or visit our website at the link below. The deadline for 2026 business listings is January 31, 2026. An extension of time to list may be obtained by submitting a written request to the Tax Office or electronically at https://www.orangecountync.gov/1783/Business-Personal-Property by January 31, 2026. We are available in person, by phone, email, or the Live Chat feature on our website during normal business hours Mon-Fri from 8am to 5pm. You can walk in or request an appointment. For an appointment, question or assistance, email tax@orangecountync.gov or call 919-245-2100. Listing forms can be submitted in person, mailed to Orange County Tax Office, PO Box 8181, Hillsborough, NC 27278-8181 or placed in the drop box at the Gateway Building, Orange County Tax Office, 228 South Churton Street in Hillsborough. Listing forms and Extension requests submitted by mail must be received in our office or postmarked by the US Postal Service by January 31, 2026. PROPERTY TAX ASSISTANCE FOR ELDERLY OR PERMANENTLY DISABLED PERSONS Property Tax Homestead Exclusion: North Carolina excludes from property taxes a portion of the appraised value of a permanent residence owned and occupied by North Carolina residents who are at least 65 years of age or who are totally and permanently disabled, and whose income does not exceed $38,800. The amount of the appraised value of the residence that may be excluded from taxation is the greater of $25,000 or 50% of the appraised value of the residence. Income means all monies received from every source other than gifts or inheritances received from a spouse, lineal ancestor, or lineal descendant per North Carolina General Statute 105-277.1(b)(1a). If you received this exclusion last year, you do not need to apply again unless you have changed your permanent residence. If you received the exclusion last year but the property no longer qualifies for any reason, please notify the Tax Office. Failure to notify the Tax Office that the property no longer qualifies for the exclusion may cause the property to be subject to discovery with penalties and interest pursuant to North Carolina General Statute 105-312. Disabled Veteran Exclusion: This program excludes up to the first $45,000 of the assessed value of the permanent residence of a disabled veteran. A disabled veteran is defined as a veteran whose character of service at separation was honorable and who has a total and permanent service-connected disability or who received benefits for specially adapted housing under 38 U.S.C. 2101. There is no age or income limitation for this program. This benefit is also available to a surviving spouse (who has not remarried) of either (1) a disabled veteran as defined above, (2) a veteran who died as a result of a service-connected condition in the line of duty and not as a result of willful misconduct. For more information about this program, please contact the Tax Office or visit our website https://www.orangecountync.gov/1796/Disabled-American-Veteran-Program. Property Tax Circuit Breaker Program: North Carolina's Circuit Breaker program provides a partial property tax exemption for eligible elderly or disabled homeowners. Recent legislation passed in the 2025 session (House Bill 59 and Senate Bill 349) significantly changed this program beginning with the 2026 tax year (for taxes imposed on or after July 1, 2026). To quality, the homeowner must be a North Carolina resident who has owned and occupied the home for at least 5 years, is at least 65 years of age or totally and permanently disable, and whose 2025 income does not exceed $58,200. All owners of the permanent residence must meet the eligibility requirements. If the owner's income is $38,800 or less, the amount of tax due on the permanent residence may not exceed 4% of the owner's income. If the owner's income is more than $38,800 but not more than $58,200, the amount of tax due may not exceed 5% of the owner's income. Any tax amount above these limits is now exempt under the revised law. Applications for all property tax assistance programs may be obtained from Orange County Tax Office or online at www.orangecountync.gov/TaxAssistance. Applications must be completed and returned to our office by June 1. (Note: An owner who qualifies for both the property tax homestead exclusion and the property tax homestead circuit breaker must choose only one of these programs.) 2026 BANK DRAFT PROGRAM The bank draft program now available through the Orange County Tax Office will make it easier to pay your current year real and personal taxes over a 10-month period (February-November). You may choose to have your payments drafted out on either the 5th or the 20th of the month. Applications are available online under "Bank Draft Program" at www.orangecountync.gov/859/Tax-Payment-Options or at our office at 228 South Churton Street in Hillsborough. Mail the completed application to our office, along with a voided check, by January 3, 2026, and we will calculate your monthly payments for you based on your tax bill from the previous year. After the final draft, if there is a balance due, we will send you a bill reflecting all payments and the amount that must be paid by January 5 of next year. You must sign up each January to continue the program. For questions, contact the Tax Office at 919-245-2100. IPL0296508 Dec 17 2025