From guest writer Keyar Doyle,

Hello Durham County.  This is Keyar Doyle, with the Durham County Department of Tax Administration, and I have a very important message.  Tax bills have been delivered to Durham County property owners, following the 2025 Reappraisal.

Let’s again identify what a reappraisal is and why it occurs.  Reappraisals identify the single date at which all the county’s real property is appraised or re-evaluated.  The Durham County 2025 Reappraisal date was January 1, 2025.  As of January 1, 2025, all real property was assessed to 100% market value, equalizing the tax base, and establishing new assessed values until the next reappraisal (2029).  North Carolina General Statute §105-286 requires that all counties conduct a reappraisal at least once every 8 years.  The value reflected during this time represents the change in value from January 1, 2019, to January 1, 2025.  This value does not represent a change in value from 2024 to 2025.

The annual tax rate established by the County of Durham must be combined with the newly established assessed value to calculate each individual tax bill. Tax rates are also established for each taxing jurisdiction, being municipalities (cities), fire districts, and special districts.  These tax rates are usually established annually, mid-year, during their respective budgeting processes. An example of the resulting calculation is as follows:

Tax Value / 100 x Tax Rate = Tax Bill; Example $350,000 / 100 x .99 = $3,469.55 TB; City residents must combine City & County Rates as done in the example; .4371 + .5542 = .9913)

During a reappraisal year, or a non-reappraisal year, property owners have a right to appeal their assessed value(s).  Appeals are heard and reviewed annually by the Board of Equalization & Review.  This year the deadline to appeal Durham County property was June 16^th.  Again, the Board of Equalization & Review is required under G.S. 105-322 to meet annually, granting property owners the right to appeal their real and personal property assessments.

Any property owners that have exercised their right to appeal, please be patient with the process.  During typical annual appeal periods, the Department of Tax Administration will process hundreds of appeals during the year.  Due to the dramatic increase in market value over the previous 6 years, the 2025 Reappraisal resulted in more than 10,000 appeals.  Any appeal resulting in a value change decided by the Board of Equalization & Review will result in an adjustment to the bill amount.  This adjustment will be reflected on the property owner’s property record card within 60 days.

Tax relief options are available to property owners that may qualify for specific programs, as well as multiple payment options.  Any taxpayers experiencing hardships or expecting financial complexities, should contact our office at their earliest convenience.  Please visit www.dconc.gov/tax to review the state tax relief programs administered by the Department of Tax Administration.  Also, please visit the Department of Social Services website to learn about the Low-Income Homeowner Relief program administered by the Department of Social Services.

For more information on tax related topics, please visit www.dconc.gov/tax.

Sincerely,

Keyar Doyle | Tax Administrator