Real Estate/ Appraisal

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Responsible for assessing all real property in Durham County at 100% market value for our most recent general reappraisal. 

Assessments are bound by North Carolina General Statute (NCGS) laws and timelines.  The primary statutes regulating assessment values are:  

  • General Statute 105.283 – defines market value
  • General Stature 105.286 – time for general reappraisal of real property
  • General Statute 105.287 – states situations that reflect changes to appraised value outside the reappraisal year.  Situations include but are not limited to: current economic conditions or visible marketable changes to real estate.

The Appraisal Division:     

  • Performs field visits, takes measurements to arrive at assessment values from the receipt of:        
    • City of Durham issued building permits
    • Citizen requests
    • Listing forms
    • Foreclosure proceedings
  •  Receives and resolves applications for taxpayers appealing real property.
  •  Assists with inquiries and information regarding the values and tax amounts appearing on the annual bills.
  •  Performs mailing address changes for Real Property.

 

Important Dates:

Listing Period                      January 1st – 31st                                                          

Appeal Period                     January 1st – Board of E&R end
Board of Equalization and Review adjournment date (subject to change annually)
Generally around end of April, always published in the local newspaper

Annual Billing                     July/August