County Departments » Departments F-Z

Tax Administration

Font Size: + -
Share & Bookmark, Press Enter to show all options, press Tab go to next option
Print

Tax Administration Logo

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

    Tax collector must advertise tax liens at least once between March 1 and June 30.

    • Date: 03/01/2015  

     

    G.S. 105-369(c)

    § 105-369. Advertisement of tax liens on real property for failure to pay taxes.

    (c) Time and Contents of Advertisement. – A tax collector's failure to comply with this
    subsection does not affect the validity of the taxes or tax liens. The county tax collector shall
    advertise county tax liens by posting a notice of the liens at the county courthouse and by
    publishing each lien at least one time in one or more newspapers having general circulation in
    the taxing unit. The municipal tax collector shall advertise municipal tax liens by posting a
    notice of the liens at the city or town hall and by publishing each lien at least one time in one or
    more newspapers having general circulation in the taxing unit. Advertisements of tax liens shall
    be made during the period March 1 through June 30. The costs of newspaper advertising shall
    be paid by the taxing unit. If the taxes of two or more taxing units are collected by the same tax
    collector, the tax liens of each unit shall be advertised separately unless, under the provisions of
    a special act or contractual agreement between the taxing units, joint advertisement is
    permitted.
    The posted notice and newspaper advertisement shall set forth the following information:

    (1) Repealed by Session Laws 2006-106, s. 2, effective for taxes imposed for
    taxable years beginning on or after July 1, 2006.
    (1a) The name of the record owner as of the date the taxes became delinquent for
    each parcel on which the taxing unit has a lien for unpaid taxes, in
    alphabetical order.
    (1b) After the information required by subdivision (1a) of this subsection for each
    parcel, a brief description of each parcel of land to which a lien has attached
    and a statement of the principal amount of the taxes constituting a lien
    against the parcel.

    (2) A statement that the amounts advertised will be increased by interest and
    costs and that the omission of interest and costs from the amounts advertised
    will not constitute waiver of the taxing unit's claim for those items.

    (3) In the event the list of tax liens has been divided for purposes of
    advertisement in more than one newspaper, a statement of the names of all
    newspapers in which advertisements will appear and the dates on which they
    will be published.

    (4) A statement that the taxing unit may foreclose the tax liens and sell the real
    property subject to the liens in satisfaction of its claim for taxes.

    Return to full list >>