Durham County Property Tax Appeal, North Carolina

Travis Bunn·Updated July 24, 2026

Durham County is home to the City of Durham, the county seat, and is part of North Carolina's renowned Research Triangle region alongside Raleigh and Chapel Hill. With a population of approximately 352,000, Durham County is the state's fifth-most populous county and includes major employment centers like Research Triangle Park. Property tax appeals are particularly important in Durham County due to its significantly higher-than-average tax burden. The median effective property tax rate in Durham is 1.39%, substantially higher than the national median of 1.02% and the North Carolina state median of 0.81%. With a median annual tax bill of $2,896, $496 higher than the national median of $2,400, Durham County homeowners face one of the highest property tax burdens in North Carolina, ranking 443rd among 3,143 U.S. counties in median property taxes.

Notable cities: Durham, Research Triangle Park, Bahama, Rougemont

Median Home

$219,640

Tax Rate

1.39%

Annual Tax

$2,896

Population

352,166

On the typical Durham County home, valued near $219,640 at the county’s effective tax rate of 1.39%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: June 17, 2026 at 5:00 p.m.

Real property appeals must be filed before the Board of Equalization and Review adjourns from taking appeals for the year. For 2026, the Board adjourns on June 17, 2026 at 5:00 p.m. Appeals filed after this deadline will be automatically considered for the 2027 tax year. If you received a Notice of Value Change, your deadline is the later of the Board's adjournment date or 30 days from the date on your notice.

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How Durham County Assesses Property

100%of market value

Assessed by: Durham County Tax Administration

Assessment cycle: periodic reappraisal (every 8 years minimum, Durham reappraises approximately every 4 years)

Notices typically mailed: Late February or early March following reappraisal year

Durham County appraises all real property at 100% of market value as required by North Carolina law. Unlike some states that assess property at a percentage of market value, North Carolina uses the full market value as the assessed value. For example, if your home's market value is $219,640 (Durham's median), at North Carolina's 100% assessment ratio your assessed value would be exactly $219,640, resulting in approximately $3,053 in annual taxes at Durham's effective rate of 1.39%. Between reappraisals, your assessed value remains frozen unless you make physical improvements to the property.

The Appeal Process

Appeals are heard by the Board of Equalization and Review. The Durham County Board of Equalization and Review is a quasi-judicial body composed of Durham County residents appointed by the Board of County Commissioners. You may appear in person before the Board on your scheduled hearing date to present your evidence, or you may submit written documentation for the Board to review without your attendance. The Board will review all submitted evidence and mail you a written decision.

Step 1: Review your Notice of Value Change carefully. Check for factual errors in property data including square footage, lot size, year built, number of bedrooms/bathrooms, and condition rating. Verify the assessed value against the January 1, 2025 effective date.

Step 2: Research comparable sales. Visit http://www.dconc.gov/taxhelp and enter your parcel number to compare your property to similar properties that sold near January 1, 2025. Gather 3-5 comparable sales within a 1-mile radius showing similar homes sold for less than your assessed value.

Step 3: Schedule an informal review (optional but recommended). Contact the Durham County Tax Administration at (919) 560-0300 to discuss your property value with Tax Appraisal Staff before filing a formal appeal. Many disputes are resolved at this stage without a formal hearing.

Step 4: File your formal appeal if the informal review doesn't resolve your concerns. Submit online through the Tax Help portal at http://www.dconc.gov/taxhelp or download and mail the 2026 Real Property Appeal Form. Your appeal must be filed by 5:00 p.m. on June 17, 2026. Include all supporting evidence: comparable sales data, photos of property condition issues, repair estimates, and documentation of any factual errors.

Step 5: Prepare for and attend your Board of Equalization and Review hearing. You will receive notification of your hearing date. You may appear in person to present your case or submit written documentation for the Board to review in your absence. The Board will examine your evidence and either reduce, maintain, or potentially increase your assessed value.

Step 6: Receive the Board's written decision by mail. If you disagree with the Board of Equalization and Review's decision, you have the right to appeal further to the North Carolina Property Tax Commission within 30 days of the Board's decision.

Step 7: Final appeal option - If still unsatisfied after the Property Tax Commission review, you may appeal to Superior Court. This requires filing within 30 days of the Commission's decision and may benefit from legal representation.

Required form: 2026 Real Property Appeal Form (available online or by download)

Filing Methods

online:File through the Durham County Tax Help portal at http://www.dconc.gov/taxhelp (recommended method - allows online communication with staff and appeal status tracking)

mail:Mail completed 2026 Real Property Appeal Form to: Durham County Tax Administration, 201 E. Main St., 3rd Floor, Durham, NC 27701

in-person:Submit at Durham County Tax Administration office, 201 E. Main St., 3rd Floor, Durham, NC 27701 (Monday-Friday, 8:30 AM - 5:00 PM)

phone:Call (919) 560-0300 to schedule an informal review with Tax Appraisal Staff or request an appeal form to be mailed

Evidence to Bring

Comparable sales: 3-5 similar properties that sold near January 1, 2025 within a 1-mile radius showing lower valuesPhotos documenting property condition issues, defects, or damage that lower market valueRepair estimates from licensed contractors for significant defects or needed repairsIndependent appraisal from a licensed appraiser (optional but can be persuasive)Documentation of factual errors in the assessment record (incorrect square footage, wrong number of rooms, etc.)Recent purchase price if you bought the home close to January 1, 2025

Durham County Assessor Contact

Durham County Tax Administration

Phone: (919) 560-0300

Address: 201 E. Main St., 3rd Floor, Durham, NC 27701

Website: https://dconc.gov/Tax-Administration

Online Portal: http://www.dconc.gov/taxhelp

Hours: Monday - Friday, 8:30 AM - 5:00 PM (closed major holidays)

Tax Exemptions in Durham County

Elderly or Disabled Homestead Exclusion

Greater of $25,000 or 50% of appraised value

Excludes the greater of $25,000 or 50% of the appraised value from taxation for qualifying homeowners

Eligibility: Age 65 or older on January 1, OR totally and permanently disabled (physician certified); 2025 household income not exceeding $38,800; property must be permanent legal residenceDeadline: June 1 annually (late applications may be accepted by the Board until December 31)

Circuit Breaker Deferment Program

Limits taxes to 4% of income if income ≤ $38,800, or 5% of income if income is $38,801-$58,250

Limits property taxes to a percentage of income for qualifying elderly or disabled homeowners; defers excess taxes with interest until a disqualifying event occurs

Eligibility: Same age/disability requirements as Homestead Exclusion; must have owned AND occupied property as permanent residence for at least 5 years; 2025 income of $58,250 or lessDeadline: June 1 annually (late applications may be accepted by the Board until December 31)

Disabled Veteran Exclusion

$45,000 exclusion from appraised value

Provides a $45,000 exclusion on the appraised value for qualifying disabled veterans

Eligibility: Honorably discharged veteran with a permanent service-connected disability; no income or age limit requiredDeadline: June 1 annually (late applications may be accepted by the Board until December 31)

Low-Income Homeowners Relief (LIHR) Program

Varies based on individual circumstances

County program administered by Durham Department of Social Services for homeowners with incomes at or below 80% of Area Median Income

Eligibility: Income ≤ 80% of Area Median Income (AMI); must have lived in home for 5+ years; cannot currently receive any other state tax subsidies for the propertyDeadline: Contact Durham County Department of Social Services at (919) 560-8000 for application details

Present Use Value (PUV) Program

Varies based on land type and productivity; typically results in substantial tax savings for qualifying properties

Values agricultural, horticultural, and forestland based on its income-producing ability rather than market value, resulting in significantly lower assessments for qualifying rural properties

Eligibility: Property must be actively used for agriculture, horticulture, or forestry; must meet minimum acreage requirements and demonstrate income production from qualifying useDeadline: Contact Durham County Tax Administration at (919) 560-0300 for application requirements

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Durham County for 2026?

The deadline to file a property tax appeal in Durham County for 2026 is June 17, 2026 at 5:00 p.m., when the Board of Equalization and Review adjourns from taking appeals. This is a hard deadline, appeals filed after 5:00 p.m. on June 17 will automatically be considered for the 2027 tax year instead. If you received a Notice of Value Change, your deadline is the later of the Board's adjournment date or 30 days from the date on your notice. Because the Board is a quasi-judicial body with a statutory adjournment date, late filings cannot be accommodated for the current tax year, so it's critical to file as early as possible.

How do I file a property tax appeal online in Durham County?

Durham County offers an online appeal filing system through the Tax Help portal at http://www.dconc.gov/taxhelp, which is the recommended filing method. To use the online system, enter your parcel number and click 'Submit to Review & Compare' to access your property information and file your appeal electronically. The online portal allows you to not only submit your appeal but also communicate with Tax Administration staff and track the status of your appeal at any time. Alternatively, you can download the 2026 Real Property Appeal Form from the Durham County Tax Administration website, complete it, and submit it by mail or in person before the June 17, 2026 deadline.

What is the Elderly or Disabled Homestead Exclusion worth in Durham County?

The Elderly or Disabled Homestead Exclusion in Durham County excludes the greater of $25,000 or 50% of your property's appraised value from taxation. For a home valued at $219,640 (Durham's median), the 50% exclusion would be $109,820, which at the combined City/County tax rate of $0.9913 per $100 would save approximately $1,088 annually in property taxes. To qualify, you must be age 65 or older on January 1 OR totally and permanently disabled, have 2025 household income of $38,800 or less, and the property must be your permanent legal residence. Applications are due by June 1 annually using Form AV-9, though the Board may accept late applications until December 31.

What happens at a Board of Equalization and Review hearing in Durham County?

The Durham County Board of Equalization and Review is a quasi-judicial body composed of five Durham County residents appointed by the Board of County Commissioners. When your appeal is scheduled for a hearing, you will receive notification of the date and time. You may appear in person to present your evidence and testify about your property's value, or you may choose not to attend and instead have the Board review your written documentation in your absence. The Board will examine all evidence submitted, including comparable sales, photos, appraisals, and documentation of errors. After deliberation, the Board has the authority to reduce your assessed value, maintain the current value, or in rare cases, increase it. You will receive the Board's written decision by mail, typically within 30-120 days depending on the volume of appeals filed.

How much can I save by appealing my property taxes in Durham County?

The potential savings from a successful property tax appeal in Durham County depends on how much your assessed value is reduced. With Durham's effective tax rate of 1.39%, every $10,000 reduction in assessed value saves approximately $139 per year in property taxes. If your property is overassessed by 10% on a median-value home of $219,640, that's a $21,964 overassessment, which translates to approximately $305 in annual overpayment. Because Durham County's last reappraisal took effect on January 1, 2025, and the value is frozen until the next reappraisal (currently scheduled for 2029), any correction you secure through an appeal will compound over multiple years, making the total savings even more substantial.

What evidence do I need for a successful Durham County property tax appeal?

The strongest evidence for a Durham County property tax appeal includes 3-5 comparable sales of similar properties that sold near January 1, 2025 (the effective date of the current reappraisal) within approximately 1 mile of your home, showing sale prices lower than your assessed value. You should also document any factual errors in your assessment record such as incorrect square footage, lot size, number of rooms, or condition rating, these are often the easiest wins on appeal. Additional persuasive evidence includes photos documenting property defects or damage, repair estimates from licensed contractors for significant issues, and an independent appraisal from a licensed appraiser if you have one. If you purchased your home close to January 1, 2025, your actual purchase price is also strong evidence.

Does Durham County assess property at 100% of market value?

Yes, Durham County is required by North Carolina law to assess all real property at 100% of true market value. Unlike some states that apply an assessment ratio less than 100%, North Carolina does not discount the market value for tax purposes. This means if your home's market value is $219,640, your assessed value for tax purposes is exactly $219,640. The county conducted its most recent countywide reappraisal effective January 1, 2025, establishing market values as of that date. Between reappraisals, your assessed value remains frozen at that 2025 level unless you make physical improvements to the property, which is why getting the value right during reappraisal years is so important, the value you're assigned will stick with you until the next reappraisal.

Can I request an informal review before filing a formal appeal in Durham County?

Yes, Durham County strongly encourages property owners to schedule an informal review with Tax Appraisal Staff before filing a formal appeal with the Board of Equalization and Review. You can request an informal review by calling the Tax Administration office at (919) 560-0300. During the informal review, you can discuss your concerns about your property value, present your evidence, and ask staff to verify the accuracy of property data in the county's records. If the assessor agrees that the value is too high or discovers a data error, they can make the correction without requiring a formal hearing. Many disputes are resolved at this informal stage, saving property owners time and avoiding the need for a Board hearing.

Official Resources

Durham County Tax Administration Official Website →

Official Durham County Tax Administration website with property search, payment options, forms, and general information about property taxes.

Durham County Tax Help Portal (Online Appeal Filing) →

Online portal for filing property tax appeals, reviewing your property information, comparing similar properties, and tracking the status of your appeal.

Durham County 2025 Reappraisal Information →

Detailed information about Durham County's 2025 general reappraisal, including FAQs, timeline, how to appeal, and downloadable appeal forms.

Durham County Property Tax Relief Programs →

Information about homestead exclusions, circuit breaker deferment, disabled veteran exclusions, and other property tax relief programs available to Durham County homeowners.

Durham County Property Tax Search & Payment →

Online tool to search property tax records by owner name, address, or parcel ID, view assessment details, and pay property tax bills online.

North Carolina Department of Revenue - Property Tax Forms →

North Carolina Department of Revenue property tax information, including statewide forms such as the AV-9 Application for Property Tax Relief and general property tax guidelines.

For state-wide appeal information including North Carolina's assessment ratio and deadlines, see our North Carolina Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

More North Carolina Counties

Buncombe County (Asheville)Cumberland County (Fayetteville)Forsyth County (Winston-Salem)Gaston County (Gastonia)Guilford County (Greensboro)Mecklenburg County (Charlotte)

← All North Carolina property tax appeal info

Sources: https://dconc.gov/Tax-Administration/Real-Property/Appealing-Your-Property-Value | https://dconc.gov/Tax-Administration/Real-Property/Reappraisal/2025-General-Reappraisal-Revaluation | https://dconc.gov/Tax-Administration/Property-Tax-Relief-Programs/Property-Tax-Relief-for-Homeowners | https://www.ownwell.com/trends/north-carolina/durham-county/durham | https://worldpopulationreview.com/us-counties/north-carolina/durham-county | https://dconc.gov/Tax-Administration

Last verified: 2026-07-24