Durham, N.C. - Durham homeowners are in receipt of their 2025 property tax bills which have recently gone through a reappraisal process.  Homeowners can apply for property tax relief through the County’s Low-Income Homeowners Relief Program, known as LIHR.  The LIHR Program is a joint effort between the Durham County Tax Office and the Durham County Department of Social Services.

The LIHR program will exclusively serve Durham homeowners who are currently living in their homes for 5 years. Homeowners must not currently receive any state tax subsidies for their property. To be eligible, these homeowners must have incomes less than or equal to 80% of the Average Median Income (AMI).  When an applicant is determined to be eligible for assistance, the award will be applied to current tax bills only. The tax assistance award is based upon a 3-tiered income model, which is determined by the taxpayer’s AMI.

All tax assistance payments will be paid directly to the Durham County Tax Office. Homeowners will receive a letter of their award prior to the releasing of funds. If your property taxes are paid by a mortgage lender, bank, trust, or escrow account, you are still eligible to apply.

The documentation required for applying to the LIHR program is as follows:

• Proof of residency—the current property tax bill must include applicants’ name on their primary residence.
• Proof of household income—Paycheck stubs; Social Security/SSI Award Letter; Unemployment Benefit Letter; 2024 Income Tax Return
• Photo Identification

It is important to note that Durham property taxes are due January 5, 2026. After January 5, 2026, interest will accrue on outstanding accounts.

Durham residents who are determined eligible for the LIHR program and have already paid their 2025 property tax will receive a letter for the amount they are approved and will receive reimbursement from the Durham Tax Office.

The application process for the LIHR program is online, accessible via the Durham County DSS website. For Durham residents who wish to receive assistance with the LIHR application process may call (919) 560-8000 for an appointment with an LIHR specialist. All details on the requirements for the Low-Income Homeowners Relief Program are available on our website here - Durham County | Low Income Housing Relief (LIHR).

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