AppealDesk

Durham County Property Tax Appeal, North Carolina

Rob HartleyRob Hartley·Updated May 15, 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. The median effective property tax rate in Durham is 1.39%, significantly higher than the national median of 1.02% and the North Carolina state median of 0.81%, with a median home value of $219,640 and median annual tax bill of $2,896 — $496 higher than the national median property tax bill of $2,400. Durham County has one of the highest median property taxes in the United States, and is ranked 443rd of the 3143 counties in order of median property taxes. Because Durham homeowners face one of the heaviest combined tax burdens in the state, appealing an inflated assessment can produce meaningful annual savings.

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

Median Home

$219,640

Tax Rate

1.39%

Annual Tax

$2,896

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: May 8, 2026 at 5:00 p.m.

Real property appeals must be filed before the Board of Equalization and Review adjourns from the taking of appeals for the year. The Board of Equalization and Review will adjourn from the taking of appeals on May 8, 2026. All real property appeals must be filed by 5:00 p.m. on that date.

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Property in Durham County, North Carolina, local tax assessment and appeal guide

How Durham County Assesses Property

100%of market value

Assessed by: Durham County Tax Administration

Assessment cycle: Every 4 years (next reappraisal scheduled January 1, 2029)

Notices typically mailed: Late February to early March

Durham County appraises all real property at 100% market value. If your home's market value is $219,640, at North Carolina's 100% assessment ratio your assessed value would also be $219,640, resulting in approximately $3,053 in annual taxes at Durham's effective rate of 1.39%. Durham County's last reappraisal took effect on January 1, 2025; therefore, it is also the valuation date for all real property in the county until the next reappraisal, which is currently scheduled for January 1, 2029.

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. Filing appeals or petitions to the Board and representation of the owner before the Board may be considered the practice of law per North Carolina General Statute 84-2.1. Appeal reviews could take anywhere from 30–120 days and largely depend on how many appeals are filed in a given neighborhood.

1

Review your 2025 Notice of Value Change to confirm your appraised value and the January 1, 2025 valuation date that applies through 2028.

2

Gather supporting evidence such as 3-5 comparable sales near January 1, 2025, photos of property condition issues, repair estimates, and any recent independent appraisals.

3

File your appeal online via the Durham County Tax Help portal (recommended) or download and submit the 2026 Real Property Appeal Form before 5:00 p.m. on May 8, 2026.

4

Participate in the informal review with Tax Administration staff, who may adjust your value or forward the appeal to the Board of Equalization and Review (BOER).

5

Attend your formal BOER hearing, present your evidence, and receive a written decision (the review process typically takes 30-120 days).

6

If dissatisfied with the BOER decision, appeal to the North Carolina Property Tax Commission within 30 days of the mailed decision.

7

Further appeals from the Property Tax Commission may be taken to the North Carolina Court of Appeals.

Required form: 2026 Real Property Appeal Form (online filing via Tax Help portal recommended)

Filing Methods

online:File online through the Tax Help portal at https://www.dconc.gov/taxhelp (recommended)
mail:Durham County Tax Administration, 201 E. Main St., 3rd Floor, Durham, NC 27701
in-person:201 E. Main St., 3rd Floor, Durham, NC 27701

Evidence to Bring

Comparable sales from on or near January 1, 2025Photos documenting property condition issuesRepair estimates from contractorsIndependent fee appraisalEvidence of assessment errors (square footage, lot size, features)

Durham County Assessor Contact

Durham County Tax Administration

Phone: (919) 560-0300

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

Website: https://www.dconc.gov/taxhelp

Online Portal: https://www.appeals.spatialest.com/nc-durham

Hours: Monday-Friday, 8:30 AM to 5:00 PM

Tax Exemptions in Durham County

Elderly or Disabled Homestead Exclusion

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

Excludes the greater of the first $25,000 or 50% of the appraised value of the permanent residence of a qualifying owner. A qualifying owner must either be at least 65 years of age or be totally and permanently disabled. The owner cannot have an income amount for the previous year that exceeds the income eligibility limit for the current year, which for the 2026 tax year is $38,800.

Eligibility: Age 65+ or totally and permanently disabled; 2025 income ≤ $38,800Deadline: June 1, 2026

Disabled Veteran Exclusion

$45,000 off appraised value

Excludes up to the first $45,000 of the appraised value of the permanent residence of a disabled veteran. A disabled veteran is defined as a veteran whose character of service at separation was honorable or under honorable conditions, and who has a total and permanent service-connected disability or who received benefits for specially adapted housing under 38 U.S.C.

Eligibility: Honorably discharged veterans with total and permanent service-connected disability, or unmarried surviving spouse; no income limitDeadline: June 1, 2026

Circuit Breaker Tax Deferment

Caps tax at 4-5% of income

Qualifying owners whose 2025 income was $38,800 or less will pay no more than 4% of their income in property taxes. If the 2025 income was more than $38,801 but not more than $58,250, the owner will pay no more than 5% of their income in property taxes. The owner must have both owned the property, and lived in it as their permanent residence, for at least five years.

Eligibility: Age 65+ or disabled, 5+ years ownership/occupancy, income ≤ $58,250Deadline: June 1, 2026

Low-Income Homeowners Relief (LIHR)

Varies based on income and tax burden

County program for homeowners with incomes less than or equal to 80% of the Average Median Income (AMI). The LIHR program exclusively serves Durham homeowners who have been living in their homes for 5 years and aren't currently receiving any state tax subsidies for their property.

Eligibility: Income ≤ 80% AMI, 5+ years in home, no other state tax subsidyDeadline: Contact DSS at (919) 560-8000

Durham County Appeal Statistics

% Who Appeal

Over 10,000 appeals filed in the 2025 reappraisal year

Durham County Appeal Packet — $49

Comparable sales evidence, county-specific filing guide, and professional cover letter. Enter your address to get started.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Durham County for 2026?
The Board of Equalization and Review will adjourn from the taking of appeals on May 8, 2026. All real property appeals must be filed by 5:00 p.m. on that date. Appeals that are filed after the deadline will be automatically considered for the 2026 tax year. Because the BOER is a quasi-judicial body with a hard adjournment date, late filings cannot be accommodated for the current tax year, so file as early as possible.
How do I file a property tax appeal in Durham County online?
There are two options: 1. File online through the Tax Help portal (recommended) 2. File a paper appeal form. You can download one by visiting Forms and Publications, then select the 2025 Real Property Appeal Form from the bottom of the Forms and Publications page. The online option is recommended since it allows you not only to appeal, but also to communicate online with staff and to see the status of your appeal at any time. You can access the portal at dconc.gov/taxhelp.
What is the homestead exemption worth in Durham County?
The Elderly or Disabled Homestead Exclusion excludes the greater of the first $25,000 or 50% of the appraised value of the permanent residence of a qualifying owner. A qualifying owner must either be at least 65 years of age or be totally and permanently disabled. The owner cannot have an income amount for the previous year that exceeds the income eligibility limit for the current year, which for the 2026 tax year is $38,800. Applications must be submitted to Durham County Tax Administration by June 1, 2026.
What happens at a Durham County Board of Equalization and Review hearing?
The Board of Equalization and Review, a quasi-judicial body made up of Durham County residents, meets in order to hear grievances from any property owner who disagrees with the appraisal of their property. The Board of County Commissioners appoints the five members to the BOER granted the statutory duties and powers that permit hearing timely-filed appeals concerning the valuation or taxability of property. For property owned by individuals, owners may only be represented at the Board of Equalization Review hearings by (1) the owner, or (2) an attorney licensed to practice law in North Carolina. You will present comparable sales and other evidence, and the Board will issue a written decision.
How much can I save by appealing my property taxes in Durham County?
With Durham's substantial tax bills, even a 5% overvaluation could cost you hundreds annually—making a thorough assessment review and potential appeal highly worthwhile. At Durham's 1.39% effective tax rate, a $50,000 reduction in assessed value translates to approximately $695 in annual tax savings, which compounds over the years between reappraisals. Statistics show that about 25% of homes in America are unfairly overassessed, and pay an average of $1,346 too much in property taxes every year.
What evidence do I need for a Durham County property tax appeal?
For real property value appeals, the BOER must always consider what the value of the property would have been on the date of the last countywide reappraisal. Durham County's last reappraisal took effect on January 1, 2025 , so all evidence should target that valuation date. Bring 3-5 comparable sales from your neighborhood, photos of any condition issues, contractor repair estimates, and an independent appraisal if available. Note that affordability concerns and changes in property tax amounts are not grounds for an appeal.
Can someone else file my Durham County property tax appeal for me?
For property owned by individuals, a Power of Attorney may (1) file the appeal to the Board of Equalization and Review, (2) represent the owner in appeal discussions with the Tax Office, and (3) may appear at the Board of Equalization and Review hearing as an expert witness called by the taxpayer or taxpayer's attorney. A Power of Attorney may not represent the property owner before the Board. This means a friend or family member with a POA can file paperwork and assist informally, but only you or a licensed North Carolina attorney can argue your case before the BOER itself.
If I lose my appeal at the Board of Equalization and Review, what's next?
If the BOER denies your appeal, you can appeal to the North Carolina Property Tax Commission within 30 days after the BOER mails its decision. Property owners may appeal the assessed value further before another commission that's run by the state and not the county. If no further administrative appeals can be made, you can appeal your Durham County tax assessment in court , specifically the North Carolina Court of Appeals. Each level requires strict adherence to procedural deadlines and evidentiary requirements.

Official Resources

Durham County Tax Administration →

Official Durham County Tax Administration website with forms, property search, and the online appeal portal.

2025 General Reappraisal Information →

Detailed reappraisal information, FAQs, and the 2026 Real Property Appeal Form download.

Durham County Online Appeal Portal →

File your real property appeal online and track status with Durham County staff.

NCDOR Application for Property Tax Relief (AV-9) →

Official North Carolina Department of Revenue form for elderly/disabled, disabled veteran, and circuit breaker exclusions.

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/Reappraisal/2025-General-Reappraisal-Revaluation | https://dconc.gov/Tax-Administration/Real-Property/Appealing-Your-Property-Value | https://www.ownwell.com/trends/north-carolina/durham-county/durham | https://dconc.gov/Tax-Administration/Property-Tax-Relief-Programs/Property-Tax-Relief-for-Homeowners | https://www.ncdor.gov/2026-av-9-securedpdf/open

Last verified: 2026-05-15