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Tax Administration

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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

 

 Reappraisal   Tax Bill Search
 Appealing your value  Property Tax Forms and Publications2  Payment Options2
 Real Porperty Tax Help  Business Listing System2  Tax Rates
Property Tax Assistance Evaluator Property Tax Listing Upload Property Tax Relief Programs

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 persons holding others’ tangible personal property for storage, sale, renting, or any other business purpose to make required ownership reports to county assessor.

    • Date: 01/15/2025  (all day)

    Last day for persons holding others’ tangible personal property for storage, sale, renting, or any other business purpose to make required ownership reports to county assessor. G.S. 105-315.

    § 105‑315. Report by persons having custody of tangible personal property of others.

    (a) As of January 1, every person having custody of taxable tangible personal property that has been entrusted to the person by another for storage, sale, renting, or any other business purpose shall furnish to the assessor of the county in which the property is situated a report with the information listed in this subsection. This requirement does not apply to a person having custody of inventories exempt under G.S. 105‑275(32a), 105‑275(33), or 105‑275(34). As used in this section, the term "person having custody of taxable tangible personal property" includes warehouses, cooperative growers' and marketing associations, consignees, factors, commission merchants, and brokers.

    The report must include all of the following:

    (1) Repealed by Session Laws 1987, c. 813, s. 14.

    (2) The name of the owner of the property.

    (3) A description of the property.

    (4) The quantity of the property.

    (5) The amount of money, if any, advanced against the property by the person having custody of the property.

    (b) A person who fails to make the report required by this section, by January 15 in any year is liable to the counties in which the property is taxable for a penalty to be measured by any portion of the tax on the property that has not been paid at the time the action to collect this penalty is brought plus two hundred fifty dollars ($250.00). This penalty may be recovered in a civil action in the appropriate division of the General Court of Justice of the county in which the property is taxable. Upon recovery of this penalty, the tax on the property is deemed paid.

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