Durham Property Tax Records
Durham property tax records are held by the Durham County Tax Administration office. Durham is both a city and county seat, making it a central hub for property tax data in the area. You can search Durham property tax records online or visit the office in person. The county maintains records on every parcel, including assessed values, tax bills, exemptions, and payment history. All Durham property tax records are public under North Carolina law.
Durham Property Tax Quick Facts
Durham Property Tax Office
Durham County Tax Administration is led by Keyar Doyle. The office is at 201 East Main Street, 3rd Floor, in downtown Durham. Call 919-560-0350 for questions about your Durham property tax records. Staff can help with billing, payments, exemptions, and appeals.
| Office | Durham County Tax Administration |
|---|---|
| Address | 201 E Main St, 3rd Floor Durham, NC 27701 |
| Phone | 919-560-0350 |
| Website | Durham County Tax Administration |
You can also access land records and property details through the Durham County property search. This site lets you look up parcels by owner name, address, or PIN. It links directly to property tax records for any address in Durham.
How Durham Property Taxes Work
All property in Durham is assessed at 100% of fair market value as of January 1. The lien attaches on that date. Durham County performs the assessment under G.S. 105-289. The most recent reappraisal took effect January 1, 2025. Values were updated across the city to reflect current market conditions.
Your Durham property tax bill is calculated by dividing the assessed value by 100 and multiplying by the tax rate. The county rate is 55.42 cents per $100 of assessed value. City of Durham taxes are added on top. Your bill will show each rate on a separate line. Combined, these rates determine what you owe each year on your Durham property.
Bills are mailed around August 12 each year. They become due on September 1. You must pay by January 6 to avoid penalties and interest. These dates are the same for all property owners in Durham. Late payments incur charges that will appear in your Durham property tax records.
Search Durham Property Tax Records
The best way to search Durham property tax records is online. The county offers a property lookup tool at property.spatialest.com/nc/durham. Enter a name, address, or parcel ID. The results show ownership, assessed value, tax amounts, and payment status for Durham properties.
The City of Durham website also links to property records and public data. You can find zoning, permits, and other details that relate to your tax assessment. For in-person searches, visit the tax office at 201 East Main Street. Staff can print records and answer questions about your Durham property tax account.
Durham Tax Relief Programs
Durham property owners may qualify for several tax relief options under North Carolina law. These programs can lower your bill or defer taxes.
- Elderly or Disabled Exclusion (G.S. 105-277.1): Homeowners age 65 or older, or those with a total disability, may exclude part of their home's value.
- Circuit Breaker (G.S. 105-277.1B): Limits taxes for qualifying Durham homeowners based on their income level.
- Disabled Veteran Exclusion: Veterans with 100% service-connected disability can exclude up to $45,000 of value.
- Historic Property: In Durham, qualifying historic properties may be assessed at 50% of true value.
- Present-Use Value (G.S. 105-277.2): Farm, forest, and horticultural land taxed at its current use value.
Apply by June 1 on form AV-9. Contact the Durham County Tax Administration for forms and guidance. Approved exemptions appear on your Durham property tax records each year. You must reapply annually to keep the benefit.
Property Tax Appeals in Durham
If your Durham property assessment seems too high, you can challenge it. Start with an informal review at the Durham County Tax Administration office. Bring evidence such as recent sales of similar homes or an independent appraisal. Many disputes are resolved here.
If that does not work, file a formal appeal with the Board of Equalization and Review under G.S. 105-322. The board hears cases and can adjust values. You can also appeal to the North Carolina Property Tax Commission (G.S. 105-288) if you disagree with the board's ruling. All appeal decisions become part of your Durham property tax records.
Note: Continue to pay your tax bill during the appeal. If you win, Durham County will refund or credit the overpaid amount.
Durham County Property Tax Records
Durham is the county seat of Durham County. The county tax office manages all property tax assessment and collection for the city and surrounding areas. For broader county information, additional office details, and related records, visit the Durham County property tax records page.