The Town of Hillsborough's property tax rate is 51.3 cents for every $100 of assessed value. For property owners, each penny means:

• $25 for those with a $250,000 home.
• $40 for those with a $400,000 home.

Orange County's property tax rate information is available on the county website. A breakdown of Hillsborough's total property tax rate is available under Rate Code 23.

The Orange County Tax Administration Office administers and collects property taxes for the town.

• Tax bills are mailed in August.
• Payment is due by September. 
• Interest starts being added to unpaid bills in January.

See the Orange County Tax Administration website for details.

The town levies a 3% hotel and motel room occupancy tax. Proceeds fund the Tourism Development Authority. The volunteer board reinvests the funds to encourage visitors to stay in local lodging facilities.

See Hotel and Motel Room Occupancy Tax in the Code of Ordinances.

Room occupancy tax reports:

• Must be filed each month even if no taxes are due.
• Are due the 20th day of the month for the previous month's occupancy.
• Are subject to penalties if late, including a possible misdemeanor charge punishable by a fine and imprisonment.
• Must be filed separately for each location of a hotel, motel or inn chain. One check may be submitted for all locations of a chain.

Payments can be made:

• Online with credit or debit card using the town payments and donations website.
• In person with cash or check at the Town Hall Annex, 105 E. Corbin St. Hours are 9 a.m. to 5 p.m. weekdays.

Forms

• Room Occupancy Tax Report Form
• Room Occupancy Tax Report Form (Español)

The town levies a 1% sales tax on prepared foods and beverages. Proceeds fund the Tourism Board. The volunteer board reinvests the funds into:

• Hillsborough Visitors Center
• Grants, special projects and partnerships
• Contract services with local organizations and historic sites

See Prepared Food and Beverage Tax in the Code of Ordinances.

Monthly reports and tax payments for prepared food and beverage are:

• Due by the 25th day of the month after sales were made.
• Subject to penalties for nonpayment, including a possible misdemeanor charge punishable by a fine and imprisonment.
• Required every month from permanent mobile food vendors regardless of sales. This is in instead of paying a single-day prepaid food and beverage tax for each day of operation.

Payment Methods

• Online with credit or debit card using the town payments and donations website.
• In person with cash or check at the Town Hall Annex, 105 E. Corbin St. Hours are 9 a.m. to 5 p.m. weekdays.

Forms

• Prepared Food and Beverage Tax Report Form
• Prepared Food and Beverage Tax Report Form (Español)

Nonprofit organizations and merchants selling prepared food or beverages in temporary locations must submit an application and pay for a single-day prepaid food and beverage tax for each day of operation. Temporary locations include food trucks.

• Multiple dates may be listed on the same permit application.
• A separate $15 pre-paid tax must be paid for each day of operation. 
• The tax is levied on the individual consumer (not the merchant or seller). Sales are exempt only if the end-user is tax exempt under an appropriate provision of the U.S. Internal Revenue Code.

Merchants selling in temporary locations:

• Are subject to penalties for nonpayment of the tax, including a possible misdemeanor charge punishable by a fine and imprisonment.
• Are also referred to as itinerant merchants.

See Prepared Food and Beverage Tax in the Code of Ordinances.

Payment Methods

• Online using the town payments and donations website.
• In person with cash or check at the Financial Services Department in the Town Hall Annex, 105 E. Corbin St. Hours are 9 a.m. to 5 p.m. weekdays.

Forms

• Single-Day Prepared Food and Beverage Tax Application
• Single-Day Prepared Food and Beverage Tax Application (Español)