Durham County
HomeTax Administration
Durham County will reappraise all real property as required by NCGS 105-286 effective January 1, 2025. Written notice of the 2025 Appraised Value will be mailed to all property owners around the (end of February or first of March). The tax office will issue a press release alerting property owners of the exact mailing date.
The appraised value will be our opinion of the full market value of your property as of January 1, 2025, and will be based on our review of recent market information for the entire county.
If you have questions, or disagree with the appraised value of your property, we ask you follow the instructions outlined on the Notice of Value Change.
Out staff is committed to assist property owners to:
- Ensure fairness
- Maintain equity
- Respectfully conduct appeals
- Remain transparent throughout the process
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The Tax Department is responsible for:
• Listing real and personal property
• Assessing real and personal property
• Maintenance of property maps
• Property ownership changes
• Collection of current and delinquent taxes
• Room occupancy taxes
• Fees associated with solid waste
• Fees associated with county owned parking facilities
• Issuing Beer and Wine License
Important Dates
Last day for Department of Revenue to notify county of public service company assessment ratio for the current year. G.S. 105-284(c).
- Date: 04/15/2020 (all day)
Last day for Department of Revenue to notify county of public service company assessment ratio for the current year. G.S. 105-284(c).
§ 105-284. Uniform assessment standard.
(c) Notice of the median ratio and the percentage to be applied for each county shall be given by the Department of Revenue to the chairman of the board of commissioners not later than April 15 of the year for which it is to be effective. Notice shall also be given at the same time to the public service companies whose property values are subject to adjustment under this section. Either the county or an affected public service company may challenge the real property ratio or the percentage established by the Department of Revenue by giving notice of exception within 30 days after the mailing of the Department's notice. Upon receipt of such notice of exception, the Department shall arrange a conference with the challenging party or parties to review the matter. Following the conference, the Department shall notify the challenging party or parties of its final determination in the matter. Either party may appeal the Department's determination to the Property Tax Commission by giving notice of appeal within 30 days after the mailing of the Department's decision.
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