Property owners inside the City of Durham currently pay a combined Durham property tax rate of $0.9913 per $100 of assessed value for fiscal year 2025–2026. That breaks down into $0.5542 for Durham County and $0.4371 for the city.1Durham County Government. Tax Rates On a home assessed at $300,000, the annual bill works out to roughly $2,974 before any relief. Properties outside city limits skip the municipal portion but may owe a fire or special district tax ranging from about $0.05 to $0.19 per $100.
How Your Bill Is Calculated
The math is straightforward: divide your assessed value by 100, then multiply by the applicable rate. A home assessed at $250,000 inside the city produces an annual bill of $2,478.25. The county portion funds schools, public safety, and infrastructure; the city portion covers municipal services like police, fire, and parks.
Assessed value comes from the county’s appraisal of your property at fair market value as of January 1. North Carolina requires every county to reappraise real property at least every eight years.2North Carolina General Assembly. North Carolina Code 105-286 – Time for General Reappraisal of Real Property Durham County’s most recent reappraisal took effect January 1, 2025, so every parcel reflects market conditions as of that date.3Durham County Government. Reappraisal Between reappraisals, your value stays put unless you substantially change the property.
The county and city each adopt new rates every year, usually around July. Confirm the current rate when you’re estimating a future bill.
When Taxes Are Due
Every property is assessed based on its condition, ownership, and location as of January 1.4North Carolina Department of Revenue. Tax Administration North Carolina Course Section 12 Tax Year That snapshot date controls who owes the tax and what it’s worth for the coming year. Improvements made after January 1 don’t show up until the next cycle.
Bills typically go out in late summer. Taxes become due September 1 and can be paid at face value through January 5 of the following year.5North Carolina General Assembly. North Carolina Code 105-360 – Taxes Payable and Interest If January 5 falls on a weekend or holiday, the deadline shifts to the next business day. A payment postmarked by the U.S. Postal Service on or before that deadline counts as timely, even if it arrives later.
How to Pay
Durham County’s online portal lets you look up your bill and pay by electronic check or card.6Durham County Government. Payment and Collections E-check carries a flat $2.25 fee. Credit and debit cards cost a minimum of $2.00 or 2.50% of the payment, whichever is greater, and business cards and American Express run 3.25%. On a $3,000 bill, a standard credit card tacks on about $75, so e-check is substantially cheaper.
You can also pay in person at the Durham County Tax Administration Office, Administration Building II, 201 East Main Street, or by mail to the tax collector.7Durham County. Tax Payment Deadline Approaching for Durham County Residents
What Happens If You Pay Late
Missing January 5 triggers interest immediately. For the period from January 6 through February 1, interest accrues at 2% of the unpaid balance. After that, another 0.75% is added each month until you pay in full.5North Carolina General Assembly. North Carolina Code 105-360 – Taxes Payable and Interest Interest is simple, not compounded.
Beyond interest, the county is required by law to advertise a lien on properties with unpaid taxes, and that lien becomes public record. Continued nonpayment can lead to garnishment, bank account attachment, and ultimately a tax foreclosure sale. If you need help, apply for a payment plan before enforcement begins in earnest.
If You Can’t Pay in Full
Durham County offers several options for spreading payments. All of them require that you have no outstanding taxes from prior years before you enroll.8Durham County Government. Tax Payment Help Programs
- A pre-payment plan lets you pay in advance throughout the year, before bills are issued. You’ll need your account and parcel number.
- A post-billing plan sets up scheduled payments after your bill is issued, running through the January deadline.
- A hardship plan is for taxes already past due. The tax collector may approve monthly payments based on demonstrated hardship, though interest continues to accrue and the county is still required to advertise its lien. Missing one payment removes you from the plan.
Relief Programs for Seniors, Disabled Owners, and Veterans
Three state-mandated programs can substantially cut what qualifying homeowners owe. The property must be your permanent residence, eligibility is set as of January 1, and applications are generally due by June 1. Once approved, you usually don’t need to reapply unless your circumstances change.
Elderly or Disabled Exclusion
If you’re at least 65 or totally and permanently disabled, you may exclude a portion of your home’s assessed value from taxation. Your income from the preceding calendar year must be at or below the state limit, which for the 2026 tax year is $38,800.9North Carolina General Assembly. North Carolina Code 105-277.1 – Elderly or Disabled Property Tax Homestead Exclusion That limit rises each year with Social Security cost-of-living increases.
Homestead Circuit Breaker
The circuit breaker caps your annual tax at a percentage of your income rather than reducing your assessed value. You must be at least 65 or totally and permanently disabled, have owned and occupied the home as a permanent residence for at least five consecutive years, and have income no higher than 150% of the elderly/disabled limit, which for 2026 is $58,200.10North Carolina General Assembly. North Carolina Code 105-277.1B – Property Tax Homestead Circuit Breaker This one is a deferral, not forgiveness. Unpaid amounts accumulate, and if the property changes hands or you stop qualifying, up to three years of deferred taxes come due.
Disabled Veteran Exclusion
Veterans with a service-connected permanent and total disability can exclude the first $45,000 of their home’s appraised value.11North Carolina General Assembly. North Carolina Code 105-277.1C – Disabled Veteran Property Tax Homestead Exclusion Surviving spouses who haven’t remarried qualify as well. You’ll need VA disability certification or documentation of benefits under 38 U.S.C. § 2101. Choosing this exclusion means you can’t also claim the elderly/disabled exclusion or the circuit breaker on the same property.12North Carolina Department of Military and Veterans Affairs. Veterans Property Tax Relief
Appealing Your Assessed Value
If your assessed value doesn’t reflect what the property would sell for, you can appeal. The tax office can only address the value itself, not the rate or how the money is spent.
Durham County encourages owners to use the online appeal portal, which lets you file, communicate with staff, and track your case. A paper Real Property Appeal Form also works. Either way, your appeal must be filed before the Board of Equalization and Review adjourns for the year. For 2026, the deadline is 5:00 PM on June 17.13Durham County Government. Appealing Your Property Value Miss that date and you’re locked out for the year.
Appeals succeed on evidence: recent sale prices of comparable homes nearby, a professional appraisal from a certified appraiser, or documentation of physical problems like foundation damage or major deferred maintenance. General complaints that taxes are too high won’t help. The board is deciding whether the assessed value matches market value.
After you file, the county schedules a hearing. The Board of Equalization and Review may lower the value, raise it, or leave it alone. If it rules against you, you can appeal further to the North Carolina Property Tax Commission by filing Form AV-14 along with the board’s written decision.14North Carolina Department of Revenue. Form AV-14 Notice of Appeal and Application for Hearing That commission functions like a trial court, follows the North Carolina Rules of Evidence, and meets monthly in Raleigh. You carry the burden of proof.15North Carolina Department of Revenue. Property Tax Appeal Process Retaining an attorney is worth considering at that stage.
Personal Property and Vehicles Are Separate
Real estate isn’t the only thing Durham County taxes. You’re required to list certain personal property each January, with the listing period running from January 1 through January 31.16Durham County Government. Individual Personal Property Taxable items include unlicensed vehicles without an active North Carolina registration on January 1, watercraft, aircraft, and mobile homes. Failing to list carries a 10% penalty on the tax owed for each year the property goes unreported, so a three-year gap means the original tax plus 30%.17North Carolina General Assembly. North Carolina Code 105-312 – Discovered Property, Appraisal, Penalty
Registered vehicles work differently. Under the state’s Tag and Tax Together program, your annual registration renewal and vehicle property tax arrive on a single notice about 60 days before your registration expires, paid to the Division of Motor Vehicles rather than the county tax office.18North Carolina Department of Revenue. Tag and Tax Together Project