Durham County is Working to Complete its 2025 General Reappraisal

Durham, N.C. - Durham County Tax Administration continues to finalize the 2025 Reappraisal process so that properties in Durham County will be appraised at a reasonable estimate of their value as of January 1, 2025.

North Carolina state statute §105-286 requires all counties to reappraise real property every eight years. Durham County's last reappraisal took effect on January 1, 2019. Durham County has moved to a 4-year cycle, but with unexpected events including the pandemic, a cyber-attack, and installing new software, we are now back on track to implement this latest reappraisal.

Why do we reappraise property? Over time, property values in the county change at different rates. For example, there may be a lot of growth in one area of the county, causing market values to increase faster than in other parts of the county.

Since property taxes are based on property values, unequal changes in values mean some property owners pay more than their share, while others pay less. The purpose of the reappraisal is to bring all property values to 100 percent market value so that the property tax burden is spread fairly across all taxpayers.

Over the past year, Tax Administration staff have been out in the community measuring and reviewing the square footage and features of homes, businesses, and parcels to make sure they align with what property tax records show. If there are any discrepancies, they get corrected in this process.

Written notice of the 2025 Appraisal Value will be mailed to all property owners in February 2025. Durham County Tax Administration will provide additional information to property owners in the weeks leading up to that time. That will include information specifically about when the bills will be mailed, how to review the information and what to do if you have questions or want to appeal your values.

To see more details about the 2025 General Reappraisal, click here. Taxpayers may also download the "Understanding the 2025 General Reappraisal Guide."

For additional information about this or other Tax issues, call 919-560-0300 or email tax-reval@dconc.gov.