From the Desk of the County Manager - May 9, 2025
From guest writer Keyar Doyle,
Hello again, residents of Durham County. It’s Tax Administrator Keyar Doyle. I’m back writing a message for you about some important information and dates coming up for Durham County taxpayers.
As you all know, Durham County did a General Reappraisal of all real property for 2025.
Simply put, this means we have appraised all of the tens of thousands of properties in our community as of a single date – January 1, 2025 – in a way that is fair and equitable for ALL property owners.
This process spanned across multiple years, allowing our staff to follow North Carolina Department of Revenue adopted, and International Association of Assessing Officers established industry standards for mass appraisal.
Everyone should have received their assessment in early March as we mailed them out to all taxpayers. If you have not received yours, please reach out to us at 919-560-0300 or tax_assessor@dconc.gov to make sure you receive yours.
Reappraisal is required by North Carolina General Statue 105-286 to occur at least each 8 years. It is always an arduous task, and we recognize that there will be situations where the mass appraisal approach may produce an estimate of value that may be too high or too low for an individual property. The Durham County Tax Administration is committed to working with all property owners to ensure that every property is appraised at a reasonable estimate of its market value. Check out our website, Frequently Asked Questions (FAQ) or our brochure, for more information.
So, what do you do if you believe your value is inaccurate?
First, we ask you to visit www.dconc.gov/taxhelp and review and compare to ensure your property details are accurate in our database.
Next, compare your property to similar properties.
When you click on the Submit to Review and Compare link, you will be taken to another page. There, you will find three steps:
- Step1: To review the physical characteristics on file for your property, click the ‘Step 1: Review’ button.
- Step 2: To compare your appraised value with the sale prices of similar properties, click the ‘Step 2: Compare’ button.
The final step comes only if you believe an appeal needs to be filed based on the taxpayer’s research. Please remember, real property appeals must be filed before the Board of Equalization and Review adjourns from taking appeals for the year. The Board of Equalization and Review a 'special board' composed of five Durham County citizens appointed by the Board of County Commissioners to serve in their stead. The Board of E&R exists to hear taxpayer appeals with respect to the listing and appraisal of property. Each Commissioner appoints one Board member. The Board of E&R convened on Thursday, May 5, 2025, and adjourns on Monday, June 16, 2025.
- Step 3: After completing the Review and Compare steps, if you believe your appraised value is not a reasonable estimate of its January 1, 2025, market value, use the ‘Step 3: Appeal’ button continue to submit an online appeal. Taxpayers can click on the link “File an Appeal” and do so. You can also click on the paper appeal form at 2025 Paper Appeal Form, where you can print it, fill in the information, and either mail or drop off your form to our offices at 201 E. Main Street, 3rd Floor, Durham, NC 27701.
It is advised to submit your appeal online for quicker service!
2025 Appeals MUST be filed by 5 p.m. on Monday, June 16, 2025.
We are fortunate to have experienced staff with vast years of appraisal experience in both the public and private sectors. Their experience spans decades in Durham County, other North Carolina Counties, and States across the US. They are greatly knowledgeable with the methodology of conducting a reappraisal.
Even so, reappraisals are challenging. Undertaking the task of valuing tens of thousands of properties is a highly visible and politically sensitive undertaking.
Our staff is committed to assist property owners to:
- ensure fairness;
- maintain equity;
- respectfully conduct appeals; and
- remain transparent throughout the process.
Lastly, many taxpayers ask what their tax bill will be. The Tax Administration does NOT set the tax rate. This is something that won’t be determined until the Board of County Commissioners, through its deliberations on the Fiscal Year 2025-2026 Budget Ordinance, do so.
By law, G.S. 159-11(e), the Board must first establish the revenue neutral tax rate (RNTR). The RNTR is the property tax rate that would generate the same tax levy on the county’s reappraisal tax base as the county received from the previous year. In other words, the RNTR is the rate that would keep the county-wide tax bill the same next year as it was this year, despite the change in the tax value.
After establishing the RNTR, the BOCC assesses community needs and priorities and determines if additional revenue is necessary. If so, the Board may raise the tax rate.
The rate will be set when the Board of Commissioners vote on the Budget Ordinance at its Regular Session on Monday, June 14, 2025. That rate can then be used to get the property tax bill (Tax Value / 100 x Tax Rate = Tax Bill), which is currently scheduled to be mailed out to residents by the Tax Administration in late summer.
Thank you for taking the time to read this message and gain more of an understanding of the Tax Administration’s duties and responsibilities. Please understand your right to appeal your reappraised value if the need exists and remember to apply for tax relief to determine if you qualify.
Sincerely,
Keyar Doyle | Durham County Tax Administrator