There may be a long line of Orange County residents pre-paying 2018 property taxes Thursday and Friday, but it may all be for naught.
A change passed in the recent overhaul of the United States tax code has been the subject of national news stories in recent days and has incited an unusual scenario – people waiting in line to pay their property taxes early.
“Everyone is asking,” said Joel Levy, a CPA who owns an accounting firm in Chapel Hill. “I’ve had many clients write to me, ‘Should I pay my real estate tax?’”
The alteration to the tax system that is causing the rush caps the amount of state and local taxes that can be deducted at $10,000. But since the legislation does not go into effect until January 1, residents in some states are hurrying to pay next year’s taxes and claim the deductions on this year’s tax filing.
But North Carolinians are not likely to see any benefit from this strategy.
While the Orange County tax office is open normal hours Thursday and Friday and attempting to help residents who would like to pay their taxes early, the 2018 assessment will not be coming for several months. Since the taxes have not been assessed, the payments can not be deducted on this year’s tax returns, according to guidelines issued by the Internal Revenue Service.
“If it hasn’t been assessed before December 31, then it doesn’t matter if you pay it,” Levy said, “technically, it’s not deductible.”
Since 2018 property taxes have not been assessed at this time, Orange County residents who are pre-paying taxes are paying an estimated value, which county tax officials say may have to be corrected when the actual assessment is issued.
“Of course,” Orange County Tax Office director Dwane Brinson wrote in an email to WCHL, “those interested in prepaying still should contact their tax advisor or the IRS for a determination on deductibility of any such payments.”
Related Stories
‹

Orange County Creates Work Group to Advise Its Property Tax Revaluation ApproachThe Orange County commissioners approved the creation of a work group to review and potentially update its property tax assessment process.

Orange County Coalition Raises Alarm Over Property Value Inequities From 2025 RevaluationA coalition of housing advocates is looking at updated Orange County property values and pointing out notable discrepancies in assessments.

With Revaluation Underway, Orange County Faces Another Significant Rise in Property ValuesOrange County is likely to see a jump of more than 50% in total property value this four-year cycle once revaluation appraisals are finished.
![]()
Tax Deadline in Orange and Chatham Counties Unchanged Amid Inclement WeatherLingering impacts from Winter Strom Grayson have caused local schools and government offices to close or operate on a delay over the last two days. Friday was also originally the deadline to pay property taxes without penalty in Orange and the surrounding counties. The inclement weather caused Orange and Chatham county government offices to be […]
![]()
With Tax Changes Pending, Orange County Residents Can Pre-Pay 2018 Property Taxes Thursday and FridayOrange County officials are telling residents that they can pre-pay their 2018 property taxes before new federal tax laws take effect on January 1. The response from the county comes after residents emailed members of the Chapel Hill Town Council and Orange County Commissioners in the public email archive asking about their options. The unusual […]
![]()
CH May Hike Prop Taxes This Year; OC And Carrboro May NotOfficials in Chapel Hill, Carrboro, and Orange County are gearing up for another round of difficult budget talks—and although the economy may be on the rebound, County Manager Frank Clifton says local governments still have no more money to work with than they did five years ago. “We’re at 2008 levels–and actually the county’s budget […]

Orange County Public Transportation Piloting Fare-Free Model in 2026Orange County Public Transportation will be piloting a one-year, fare-free model for its fixed-route transit services beginning Jan. 2, 2026. The Orange County Board of Commissioners approved the move at its Dec. 9 meeting. In a press release, the county government hailed the move as “an important step in testing strategies to expand mobility, promote […]

Orange County Communities to Interrupt Services for December Holidays (2025)Communities around Orange County will interrupt their normal service schedules during the upcoming winter holidays. Here’s what customers can expect: Town of Chapel Hill Town of Chapel Hill government offices will be closed from Wednesday, Dec. 24 through Friday, Dec. 26. Residential trash collection will not be affected. Yard trimmings will not be collected on […]

The Filing Period For 2026 Elections Is Over. Who’s Running in Orange County?As 2025 begins to wind down, many are already looking ahead to the 2026 midterm elections across the country — with the filing period for races in North Carolina ending on Friday. As of Dec. 19, candidates for federal, state and local offices can no longer file to formally begin their campaigns for the 2026 […]

'They Are Safe': How and Why Orange County Activates, Operates its Cold Weather ShelterFor the last four years, whenever winter temperatures drop to freezing, the Orange County Partnership to End Homelessness and other local government staff team up to provide an overnight shelter option.
›