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Storyline · 1930–1963

Orange County's property revaluations, 1930–1963

Orange County passed over a general revaluation of property for taxes in 1937 and postponed one in 1945, and when it hired professional appraisers, the county's valuation rose by about 89 percent. Assessors were appointed in 1930 for a 1931 revaluation. In 1937 the commissioners chose a review of the tax lists instead of a general revaluation, and in 1945 the wartime labor shortage postponed another. In 1947 a board of assessors inspected nearly every tract, and the valuation was raised. In 1952 the commissioners hired the J. M. Cleminshaw Company to revalue all property at market value, and some 40 citizens protested its values in 1954. In 1963 Associated Surveys of Greensboro began the next ten-year revaluation.

1930–1963 Filed under Politics & Government 13 dated events

By December 12, 1930 Gilbert Ray, Orange County auditor and tax supervisor, had appointed assessors in every township for the revaluation of all property required in 1931, among them P. L. Burch, W. H. Ray and George Howe for Chapel Hill; assessments three years earlier had been set at about 55 to 60 percent of value. In January 1937 the commissioners decided against a general revaluation, judging that a competent one would cost around $2,000, and proposed instead a board to value buildings put up since the last revaluation and to hear special complaints. Under a special act of the 1937 legislature allowing a review of the tax lists in place of the general revaluation then due, they named D. D. Carroll, E. L. Lockhart and Ben F. Wilson as assessors, who chose Carroll chairman on April 9 and set a hearing in every township between April 19 and May 6.

In December 1944 commissioners' chairman Collier Cobb Jr. told the Chapel Hill aldermen the county would raise the valuation of plainly under-valued property, but in February 1945 the commissioners postponed the scheduled revaluation for two years because of the wartime labor shortage. In 1947 a three-man board of assessors inspected nearly every tract, and from June 25 to August 11 the commissioners heard complaints as the board of equalization and review. County accountant Ira A. Ward's final figures showed the valuation raised from $18,828,912 to $25,245,043, and that fall's tax rate was 3 cents lower.

In 1952 the commissioners turned to professional appraisers, and on November 10 they hired the J. M. Cleminshaw Company for $44,000 to $47,900 to revalue all county property at market value as of January 1, 1953, advised by a Board of Tax Assessors named that April. In March 1954 some 40 citizens protested the firm's values at the first session of the Board of Equalization and Review, and in June the new valuation stood at $69,875,317 against $37,931,453 the year before, an increase of about 89 percent. In the last week of 1963 Associated Surveys of Greensboro, holding a $52,000 contract for the ten-year revaluation, began interviewing owners in Chapel Hill Township, with new values to apply to 1965 taxes.

Towns
Chapel Hill, Hillsborough, Cedar Grove, Little River
Sites
1
People with pages
13

The events, date by date

Every statement above comes from these dated entries in the chronology. Each links to its source.

  1. County names township tax assessors for the 1931 revaluation Gilbert Ray, Orange County auditor and tax supervisor, appointed assessors in every township for the revaluation of all property required in 1931: P. L. Burch, W. H. Ray and George Howe for Chapel Hill, and others for Hillsboro, Bingham, Cheeks, Eno, Cedar Grove and Little River. Assessments three years earlier had been set at about 55 to 60 per cent of value. People: George Howe, Gilbert W. Ray, Peter L. Burch Place: Orange County · Also named: Gilbert Ray, W. H. RaySearch the index · The Chapel Hill Weekly, December 12, 1930, p. 1
  2. Orange County commissioners decide against a general revaluation of property The county commissioners decided not to hold a general revaluation of property in 1937, judging that a competent one would cost around $2,000 and was not worth it. They proposed instead a board to value buildings put up since the last revaluation eight years before and to hear special complaints, and the Chapel Hill aldermen adopted a resolution approving the plan. Place: Orange County Courthouse, HillsboroughSearch the index · The Chapel Hill Weekly, January 22, 1937, p. 1
  3. Orange County's new board of assessors organizes to review the tax lists Under a special act of the 1937 legislature allowing a review of the tax lists in place of the general revaluation then due, the county commissioners named D. D. Carroll, E. L. Lockhart and Ben F. Wilson as assessors. Meeting first at the courthouse in Hillsboro, they chose Carroll chairman and set a hearing in every township, at the White Cross Grange Hall, Efland, Cedar Grove, Little River, Hillsboro, Eno and Chapel Hill, between April 19 and May 6. People: Dudley Dewitt Carroll, Ben F. Wilson Place: Orange County Courthouse, Hillsborough · Also named: E. L. LockhartSearch the index · The Chapel Hill Weekly, April 16, 1937, p. 1
  4. Commissioners' chairman Collier Cobb Jr. lays a county revaluation plan before the Chapel Hill aldermen Collier Cobb Jr., chairman of the Orange County commissioners, told the Chapel Hill aldermen the county would raise the tax valuation of plainly under-valued property for 1945, naming Franklin Street business property, suburban lots selling far above farm-land values and some northern tobacco land. People: Collier Cobb Jr. Place: Chapel Hill · Also mentions: Franklin StreetSearch the index · The Chapel Hill Weekly, December 15, 1944, p. 1
  5. County commissioners put off property revaluation and approve a postwar road plan The county commissioners voted to postpone the scheduled revaluation of property for two years because of the wartime labor shortage. They approved a highway commission map of 42 miles of county roads to be improved under the federal secondary road program in the first three years after the war, and exempted the University's West House, then a nurses' home, from county taxes while it served that use. Place: HillsboroughSearch the index · The News of Orange County (Hillsborough), February 8, 1945, p. 1
  6. Orange County revalues its real property and hears taxpayers' complaints After a three-man board of assessors, Zeb C. Burton, Roland McClamroch and Sterling H. Hunt, inspected nearly every tract and new valuations went out to more than 5,000 owners, the county commissioners sat as the board of equalization and review from June 25, with about half the complaints coming from Chapel Hill township. They finished on August 11, calling the revaluation, expected to add at least $5 million to the tax books, one of the best pieces of county work in years. People: Collier Cobb Jr., Roland P. McClamroch Place: Courthouse, Hillsborough, and Chapel Hill · Also named: Zeb C. Burton, Roland McClamroch, Sterling H. HuntSearch the index · The News of Orange County (Hillsborough), June 26, 1947, p. 1
  7. Revaluation raises Orange County's taxable property to $25.2 million Final figures released by county accountant Ira A. Ward showed that the spring 1947 revaluation had raised the county's property valuation from $18,828,912 to $25,245,043, an increase the paper put at about 30 percent. The tax notices mailed that month carried a rate of 85 cents, 3 cents below the year before. People: Ira Ward Place: Court house, HillsboroughSearch the index · The News of Orange County (Hillsborough), October 23, 1947, p. 1
  8. Orange County commissioners turn to professional appraisers for a property revaluation In August 1952 the commissioners heard a representative of the Southern Mapping and Engineering Company and told county accountant and tax supervisor Ira Ward to draft a contract. By January 1953 they had decided with Ward that values would be set at current market value as of January 1, 1953, with a board of assessors overseeing the appraisers. People: Ira Ward Place: HillsboroughSearch the index · The Chapel Hill Weekly, August 8, 1952, p. 1
  9. Commissioners hire the J. M. Cleminshaw Company to revalue all county property On November 10, 1952, the county commissioners voted unanimously to have all property in Orange County revalued in 1953 by the J. M. Cleminshaw Company of Greensboro, for $44,000 to $47,900, the first full revaluation since a local board did one in 1947. Sim Efland argued the fee was too high but seconded R. O. Forrest's motion, and the board decided against a tax map. People: Collier Cobb Jr., Sim Efland, Richard Junius Mendenhall Hobbs, Robert O. Forrest Place: Courthouse, HillsboroSearch the index · The News of Orange County (Hillsborough), November 13, 1952, p. 1
  10. The commissioners name a Board of Tax Assessors to oversee the county revaluation Dean D. Carroll of Chapel Hill, Zeb C. Burton of Cedar Grove and Remus J. Smith Sr. of Hillsboro accepted appointment to a Board of Tax Assessors to advise the J. M. Cleminshaw Company, hired for the county's professional property revaluation, and at their first meeting began reviewing the firm's recommended base values for buildings and land. People: Remus J. Smith Sr. Place: Orange County Courthouse, Hillsborough · Also named: Dean D. Carroll, Zeb C. BurtonSearch the index · The News of Orange County (Hillsborough), April 2, 1953, p. 1
  11. Angry taxpayers confront the commissioners at the first Board of Equalization session on the revaluation Some 40 citizens protested, many of them bitterly, as the county commissioners opened their sessions as a Board of Equalization and Review on the property values set by the J. M. Cleminshaw Company of Cincinnati. A petition from more than a hundred Chapel Hill Township residents asked for a hearing; the board then began weekly interviews to adjust individual values. People: Robert O. Forrest Place: Agriculture building, Hillsboro High School, HillsboroSearch the index · The News of Orange County (Hillsborough), March 18, 1954, p. 1
  12. Revaluation nearly doubles Orange County's taxable property Figures laid before the county commissioners as budget hearings opened put the county's new valuation at $69,875,317, against $37,931,453 the year before, an increase of about 89 percent that came almost wholly from revalued real property and new construction. Chapel Hill township alone was listed at about $37.5 million, and the commissioners expected a rate of about 60 cents. Place: Courthouse, HillsboroSearch the index · The News of Orange County (Hillsborough), June 10, 1954, p. 1
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  1. Appraisers begin the county property revaluation in Chapel Hill Township Associated Surveys of Greensboro, holding a $52,000 county contract for the ten-year revaluation of property, began interviewing owners in Chapel Hill Township in the last week of 1963 after finishing field work in Little River, Eno and Bingham townships. The new values were to apply to 1965 taxes. People: Sam M. Gattis III Place: Chapel Hill TownshipSearch the index · The News of Orange County (Hillsborough), January 2, 1964, p. 4

Places in this storyline

Buildings, schools, churches and other sites named in the dated events on this page, the most often named first. The map shows them all.

Map tiles © OpenStreetMap contributors. Site locations from the N.C. State Historic Preservation Office survey, Open Orange, Orange County GIS, OpenStreetMap and a few other published sources named on each site’s page; town and community pins show approximate locations.

  • West House University buildings and grounds · Chapel Hill · 1 event here

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People in this storyline

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Reading on the places and people in this storyline

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About Collier Cobb Jr. · named in 3 of this story’s entries

Oral history interview with Mr. Collier Cobb Jr., 1974 (Chapel Hill Historical Society cassette)

1974

Collier Cobb Jr. of Chapel Hill, interviewed in 1974 for the Chapel Hill Historical Society. There is no summary of the conversation. Oral history cassette, Audiovisual Materials Collection, CHHS.012.

Records of the Board of Trustees, 1932-1972.

University of North Carolina (System). Board of Trustees · 1932

Minutes and committee files of the University of North Carolina System Board of Trustees from 1932 to 1972, 1,937 items in 2.4 linear feet, University Archives collection 40002, with a master microfilm made by the university library in 1999. Topics include campus buildings and planning, the design and construction of North Carolina Memorial Hospital, and trustees including Gordon Gray and George Watts Hill.

UNC

Wider background: Politics & Government · the most widely held histories of the theme this storyline is filed under; they may not discuss it

William Friday

Link, William A. · 1995

Biography of William C. Friday, president of the University of North Carolina system, by historian William A. Link, published by UNC Press in 1995 with the subtitle power, purpose, and American higher education. It covers Friday's career and the history of the university at Chapel Hill and statewide. Part of the Rebecca B. Wall Local History Collection.

The Story of the Institute of Government, The University of North Carolina at Chapel Hill

Coates, Albert McKinley · 1981

Albert Coates's own account of the Institute of Government at the University of North Carolina, which he founded, subtitled 'out of a classroom in Chapel Hill' and published in 1981. The 303 pages trace the institute's history and its role in educating North Carolina's public officials.

Communists on Campus

Billingsley, William J. · 1999 · University of Georgia Press

William J. Billingsley's history of the Speaker Ban Law, the 1963 North Carolina statute that barred known Communists from speaking on state campuses, and the fight over it at the University of North Carolina in Chapel Hill. The subtitle sets the scope: race, politics and the public university in sixties North Carolina. It treats academic freedom, anti-communist movements and free speech in the state. University of Georgia Press, 1999, 308 pages with eight pages of plates.

Reviewed in Academe (2000), The American Historical Review (2001), The Journal of Southern History (2001), Journal of American History (2001), The Journal of Politics (2001).

Frank Porter Graham and the 1950 Senate Race in North Carolina

Pleasants, Julian M.; Burns, Augustus M., III · 1990 · UNC Press

Julian M. Pleasants and Augustus M. Burns III on the 1950 Democratic Senate primary in North Carolina, in which Frank Porter Graham, the former president of the University of North Carolina, lost to Willis Smith after a campaign marked by race-baiting. Primaries, elections and race relations in the state are its subjects. Published by UNC Press in 1990, 356 pages with illustrations.

Reviewed in Choice Reviews Online (1991), The American Historical Review (1991), Journal of American History (1991), The Journal of Southern History (1992).

The Age of Orange: Political and Intellectual Leadership in North Carolina, 1752-1861

Blackwelder, Ruth · 1961

Ruth Blackwelder's study of political and intellectual leadership in Orange County and North Carolina from 1752 to 1861, published in Charlotte by W. Loftin in 1961. Topics include state politics and government, intellectual life before the Civil War, and county genealogy. It runs 216 pages with illustrations and a bibliography. Part of the Wall Local History Collection.

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The Good Government Man

Covington, Jr., Howard E. · 2010

Howard E. Covington Jr.'s biography of Albert Coates (1896-1989), the law professor who founded the Institute of Government at the University of North Carolina and led it through its early years. Topics include Coates as a law teacher and the institute's history as a center for the study of public administration in Chapel Hill. Published in 2010 by the University Library at Chapel Hill, 322 pages with 32 pages of plates.

Orange County, 1752-1952

Lefler, Hugh Talmage; Wager, Paul W. · 1953

Hugh Talmage Lefler and Paul W. Wager's history of Orange County across its first two centuries, 1752 to 1952, prepared for the county's bicentennial. It covers government and politics, biography and the county's families, and doubles as a genealogical reference. Published in Chapel Hill by the Orange Printshop in 1953, 389 pages with illustrations and an index; this copy is a later reprint.

Reviewed in The Journal of Southern History (1954).

A Traitor and a Scoundrel: Benjamin Hedrick and the Cost of Dissent

Smith, Michael Thomas · 2003 · University of Delaware Press ; London : Associated University Presses

Michael Thomas Smith's biography of Benjamin Sherwood Hedrick, the University of North Carolina chemistry professor dismissed in 1856 after he declared support for the antislavery presidential candidate John C. Fremont. Published by University of Delaware Press in 2003, 216 pages with illustrations. Topics include abolitionists and dissenters in North Carolina, the antislavery movement in the state, and the university's biography before 1962.

Reviewed in The Journal of Southern History (2005).

The Papers Of Willie Person Mangum

Mangum, Willie Person · 1950 · State Dept. of Archives and History

The papers of Willie Person Mangum, 1792 to 1861, a lawyer, judge and United States senator from the part of Orange County that later became Durham County. Five volumes of correspondence published by the State Department of Archives and History beginning in 1950, arranged by date from 1807 to 1894, with illustrations, portraits and folding maps. A source for antebellum North Carolina and national politics, the Whig Party and the Mangum family.

Reviewed in The Journal of Southern History (1951), Journal of American History (1951), The Journal of Southern History (1953), Journal of American History (1953), The Journal of Southern History (1954), The Journal of Southern History (1955), The Journal of Southern History (1957), Journal of American History (1957), The American Historical Review (1957).

An Historical Address Delivered in Saint Matthew's Church, Hillsboro, N.C., on Sunday, August 24, 1924

Cheshire, Joseph Blount · 1925

Address by Bishop Joseph Blount Cheshire at St. Matthew's Church in Hillsborough on 24 August 1924, marking the parish's hundredth anniversary. Printed in Durham in 1925 at the vestry's order, with a foreword by the rector. Cheshire discusses George Micklejohn, William Mercer Green and Moses Ashley Curtis.

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Friends of the Orange County Public Library. “Orange County's property revaluations, 1930–1963.” Orange County Indexed, https://focplnc.org/orange-county-books/storylines/property-revaluations-storyline-1944/. Accessed October 22, 2026.

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