Durham County Delinquent Tax List: Pay, Foreclosure, and Relief

The Durham County delinquent tax list is published online through the county’s tax bill search portal, where you can look up any property by owner name, address, parcel number, bill number, or account number. The same information is available in person at the Tax Collector’s office at 201 E. Main Street, 3rd Floor, Durham, NC 27701, or by phone at (919) 256-5101. If a property shows up as delinquent, interest is already running, and leaving it alone leads to newspaper publication of the owner’s name, added fees, and eventually foreclosure.

How to Search the List

The online portal is the fastest option. A search returns the account status, the amount owed, and the tax year involved, so you can tell at a glance whether a parcel is current or behind.

If you’d rather talk to a person, the Tax Collector’s office in the Administration Building takes walk-ins and phone calls.¹ Staff can pull up any account and give you the exact payoff, including interest that’s accrued since the bill was printed.

What You Owe Once You’re Delinquent

Durham County property taxes are due January 5.² Starting January 6, interest is charged at 2% for the remainder of January. From February 1 forward, interest accrues at 0.75% per month, or any fraction of a month, until the balance is paid in full.³

That monthly rate works out to 9% per year on the unpaid principal, on top of the January 2%. On a $4,000 bill, you’re looking at about $80 of interest after the first month and roughly $30 more each month after that. The gap between the original bill and the payoff keeps widening the longer the account sits. If the county moves to foreclosure by docketed judgment, the rate on the judgment jumps to 8% annually and a $250 administrative charge is added to the lien.⁴

How to Pay

Durham County accepts payment through four channels, and the fees vary enough to matter on a large balance.

Online, through the tax bill search portal. Credit and debit payments carry a 2.50% convenience fee with a $2.00 minimum. Regulated consumer debit cards are a flat $3.80. Business cards and American Express cost 3.25%. E-check runs $2.25.¹
By phone, at 1-866-892-0656 (toll-free) or (919) 256-5101. Same card and e-check fees apply.
By mail, using the payment stub from your tax bill and the address printed on it.
In person at 201 E. Main Street, 3rd Floor. The service window takes cash, checks, and money orders.

Credit card fees on a delinquent balance add up quickly. Paying $5,000 by credit card tacks on $125. The $2.25 e-check fee is the cheapest electronic route by a wide margin.

Partial Payments

North Carolina law lets tax collectors accept partial payments on delinquent balances unless the governing body has said otherwise.⁵ Know how the money is applied before you send a small check: by statute, each payment goes first to accrued penalties, interest, and costs, and only what’s left reduces the principal tax. A small partial payment can be fully absorbed by interest without touching the underlying bill.

Newspaper Publication Starts a Clock

Between March 1 and June 30 each year, the Durham County Tax Collector is required by state law to publish the names of property owners with unpaid tax liens in a local newspaper, with a notice also posted at the Durham County Courthouse.⁶ Every taxing unit in the state does this; Durham County doesn’t choose it case by case.

The advertisement lists owners alphabetically with a brief property description, the principal amount owed (not including interest or costs), and a statement that the county may foreclose and sell the property. It also notes that the amounts shown will grow with interest and costs.

Once liens have been advertised, the county can begin foreclosure proceedings as soon as 30 days later.⁴ That is the real deadline behind the publication date.

If You Still Don’t Pay: Foreclosure

North Carolina gives counties two foreclosure routes. Both end with the property being sold.

Civil Action Foreclosure (GS 105-374)

This works like a mortgage foreclosure. The county sues in the General Court of Justice in Durham County, naming the owner, the owner’s spouse, lienholders of record, and other taxing units with claims on the property. If judgment is entered, the court orders the property sold. Costs include reasonable attorney fees for the county and a commissioner’s fee of up to 5% of the purchase price, all paid out of the sale proceeds or added to any redemption amount.⁷ You can redeem the property between the sale and its confirmation by paying all delinquent taxes, penalties, interest, costs, and the commissioner’s fee.

In Rem Foreclosure by Docketed Judgment (GS 105-375)

This is the faster route. No earlier than 30 days after liens are advertised, the county files a certificate of unpaid taxes with the clerk of superior court. Before docketing, the tax collector must send notice by certified mail to the owner and lienholders at least 30 days in advance. If certified mail goes undelivered, the county must make reasonable efforts to locate the owner and publish notice in a local newspaper for two consecutive weeks.⁴ Once docketed, the judgment accrues interest at 8% annually and carries the $250 administrative charge. Execution can issue anytime from three months to two years after indexing.

Relief Programs That Can Lower Future Bills

If you’re behind because of age, disability, or limited income, state relief programs can shrink future bills enough to keep you off the delinquent list going forward. They won’t erase a balance you already owe. Durham County residents apply through North Carolina Department of Revenue Form AV-9.

Elderly or Disabled Exclusion

If you’re 65 or older, or totally and permanently disabled, this program excludes the greater of $25,000 or 50% of your home’s appraised value from taxation. For the 2026 tax year, prior-year income cannot exceed $38,800. You must be a North Carolina resident and own and occupy the property as your permanent home.⁸

Disabled Veteran Exclusion

Veterans with a total and permanent service-connected disability can exclude up to $45,000 of appraised value, with no age or income limit. The benefit also extends to unremarried surviving spouses of qualifying disabled veterans and of service members who died from a service-connected condition.⁸

Circuit Breaker Tax Deferment

This program caps your annual property taxes as a percentage of income rather than excluding value. At age 65 or older (or permanently disabled) with income at or below $38,800, taxes are limited to 4% of income. Between $38,800 and $58,200, the cap is 5%. You must have owned and lived in the property for the last five full years. Taxes above the cap aren’t forgiven; they’re deferred and come due with interest if the property is sold or transferred.⁸

Active-Duty Service Members

If you’re on active military duty, the federal Servicemembers Civil Relief Act caps interest on unpaid property taxes at 6% per year and bars any additional penalties beyond that rate.⁹ Your property cannot be sold for unpaid taxes without a court order, and the court must find that your military service doesn’t materially affect your ability to pay. You can request a stay of sale proceedings for the duration of your service plus 180 days after discharge. If the property was sold for unpaid taxes during your service, you can file a court action to recover it at any time during service or within 180 days of separation. The protections apply whether you own the property individually or jointly with a dependent.

1
Durham County. Durham County Tax Administration – Payment Options and Collections
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Durham County. Tax Payment Deadline of Jan. 5 Approaching for Durham County Residents
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North Carolina General Assembly. North Carolina Code 105-360 – Due Date; Interest for Nonpayment of Taxes
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North Carolina General Assembly. North Carolina Code 105-375 – Foreclosure of Tax Lien by Action in Nature of Action In Rem
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North Carolina General Assembly. North Carolina Code 105-358 – Partial Payments
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North Carolina General Assembly. North Carolina Code 105-369 – Advertisement of Tax Liens on Real Property for Failure to Pay Taxes
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North Carolina General Assembly. North Carolina Code 105-374 – Foreclosure of Tax Liens
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North Carolina Department of Revenue. Form AV-9 2026 Application for Property Tax Relief
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Office of the Law Revision Counsel. 50 USC 3991 – Taxes Respecting Personal Property, Money, Credits, and Real Property