Durham, N.C. – Durham County property owners wanting to dispute the assessed value of their home are reminded by Tax Administrator Keyar Doyle that this year’s deadline to appeal real property tax values is at 5 p.m. on Monday, June 16, 2025.  

 

“The deadline corresponds with the date and time the Durham County Board of Equalization and Review officially adjourns for the year,” said Doyle.

 

The Board of Equalization and Review, a quasi-judicial body made up of Durham County residents, meets in order to hear grievances from any property owner who disagrees with the appraisal of their property. The Board of County Commissioners appoints the five members to the BOER granted the statutory duties and powers that permit hearing timely-filed appeals concerning the valuation or taxability of property. Appeals that are filed after the deadline will be automatically considered for the 2026 tax year.

 

For real property value appeals, the BOER must always consider what the value of the property would have been on the date of the last countywide reappraisal. Durham County’s last reappraisal took effect on January 1, 2025; therefore, it is also the valuation date for all real property in the county until the next reappraisal, which is currently scheduled for January 1, 2029. 

 

For your convenience, the process is available online and can be accessed here.

 

According to Doyle, giving close attention to deadlines and procedures is important to the appeals process. “While taxpayers have the opportunity to appeal their property’s value every year, remember that, until 2029 value appeals will be based on what the property was worth on January 1, 2025.

 

The recently proposed tax rates made by the Durham County Manager and City of Durham Manager are:

 

• Durham County: 55.42 cents per $100 valuation
• City of Durham: 43.71 cents per $100 valuation

Property owners can estimate their tax bill with the formula: Tax Value/ (100 x Tax Rate) = Tax Bill.

 

Residents of unincorporated Durham County will apply the County Rate of 55.42 to the calculation alone. City residents will use the County Rate + City Rate (43.71), combined to calculate their tax bill.

 

Please note that these are all estimates of your 2025 tax bill. The final tax rates have not been set by the BOCC and Council with the approval of 2025-2026 fiscal year budgets. The Board of Commissioners is scheduled to vote on approval of budget on Monday, June 9, 2025; while City Council is scheduled to vote on approval of the City’s budget on Monday, June 16, 2025.

 

Anyone that is interested in Property Tax Relief possibilities, know that the Elderly and Disabled Exemption, Disabled Veterans Exclusion, and Circuit Breaker Deferment programs application deadline of June 1 of each year. If a property owner does not make this date, the Board of Equalization and Review has the authority to allow a late application until December 31. If you do miss the deadline, please consider applying for future years. If there is assistance needed in understanding programs, or if you qualify, please visit the Durham County Tax Administration’s Property Tax Relief Programs webpage. 

 

The Property Tax Assistance Evaluator can help property owners gain insight into what program is right for them.

 

Taxpayers should note that applications for the Durham County Department of Social Services’ Low-Income Homeowners Relief (LIHR) program are available. This program is funded by the Board of County Commissioners. Find information on LIHR here.

 

Taxpayers are encouraged to visit the Durham County Tax Administration website at www.dconc.gov/taxhelp for questions regarding their property values or contact the Tax Office at 919-560-0300 to speak with a representative for questions or further information.

 

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