Rate Breakdown

Property taxes in Durham County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Durham County

In Durham County, property taxes are calculated based on the assessed value of your real estate and personal property, multiplied by the combined tax rate. The county conducts a general reappraisal at least once every eight years to ensure property values reflect current market conditions. The total tax rate is a combination of the Durham County general rate and the specific municipal rate (such as the City of Durham), expressed as a rate per $100 of assessed value.

• Assessment: The Durham County Tax Assessor determines the "taxable value," which is intended to represent the fair market value of your property.
• Tax Rate (Millage): The Board of County Commissioners and city councils set these rates annually during the budget process.
• Calculation: (Assessed Value / 100) x (County Rate + City Rate) = Total Annual Tax Bill.

Available Exemptions

North Carolina offers several property tax relief programs to assist qualified homeowners. These programs are governed by state law and administered at the county level to reduce the tax burden for specific groups:

• Elderly or Disabled Exclusion: Provides a reduction in the taxable value for permanent residents aged 65 or older, or those who are totally and permanently disabled, provided they meet specific income thresholds.
• Disabled Veterans Exclusion: Offers a significant exclusion from the appraised value for honorably discharged veterans with a permanent, service-connected disability, or their unmarried surviving spouses.
• Circuit Breaker Tax Deferment Program: Allows eligible homeowners to defer a portion of their property taxes if their tax bill exceeds a specific percentage of their income.

Payment Schedule & Deadlines

Property tax bills in Durham County are typically mailed in July or August. Understanding the timeline is crucial to avoiding penalties:

• Due Date: Taxes are due on September 1 of the current tax year.
• Delinquency Date: Taxes must be paid by January 5 of the following year to be considered on time.
• Late Penalties: If payment is not received or postmarked by the January 5 deadline, a 2% penalty is applied immediately, followed by an additional 0.75% interest charge each month thereafter.
• Installment Options: Durham County may offer pre-payment plans for taxpayers who wish to pay their balance in smaller increments throughout the year. Contact the Tax Collector’s office for current enrollment eligibility.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate or exceeds its fair market value, you have the right to appeal. The process begins with an informal review by the Durham County Tax Administration. If you remain dissatisfied with the results of the informal review, you may file a formal appeal with the Board of Equalization and Review. You must provide supporting evidence, such as recent appraisals, sales data of comparable properties, or documentation of structural issues, to justify a valuation change. All appeals must be filed within the designated window following the receipt of your Notice of Assessed Value.