Billing and Collections FAQs

 You will need to contact our bankruptcy representative at 919-560-0300.

Durham County Tax Administration is open from 8:30 AM to 5:00 PM, Monday through Friday. Durham County Tax Administration will close for most major holidays. 

North Carolina General Statutes (Chapter 105) are all laws associated with taxation for the state of North Carolina. A complete listing of all statutes can be accessed online at the North Carolina General Assembly website at www.ncleg.gov/laws/GeneralStatutes.

Payment plans can be made for REAL Property tax bills only, however this must be done prior to the bill becoming delinquent. Therefore, you can make payments without any formal payment agreement up until January 5th of each year. We recommend that you use our website that allows you to schedule payments to us on the 15th and 30th of each month.

Any taxes that were due at the time you filed bankruptcy are included in your plan (pre-petition). We can only make payment arrangements on current tax bills (post-petition). To make payment arrangements please contact our office at 919-560-0300.

Yes, you may pay your tax bill by credit card or debit card on our website or in person at the tax office. There is a processing fee for this service. If you pay in our office, staff is required to ask for another form of identification. You may also pay by electronic check online or by phone. There is no processing fee for paying by electronic check.

Click Change of Address Form here to change the address online or contact our office at 919-560-0300.

No, but once your bankruptcy is completed or dismissed, all real property taxes must be paid in full to avoid further collection measures.

No, the option to sell tax liens was abolished by the legislature in 1983.

You can view your tax bill or contact our office at 919-560-0300Call: 919-560-0300.

Motor vehicles is 5% interest the first month and 3/4% interest each month thereafter. Real and personal property 2% the first month and 3/4% interest each month thereafter.

Bankruptcy only covers the outstanding amount at the time you filed for bankruptcy. If you feel this is an error please call out office at (919)560-0300.

All property owners who have outstanding real property taxes owed in their name on the date taxes become delinquent will be advertised. Having a payment plan does not exclude your tax account from being advertised. A payment plan allows you time to pay your taxes without enforcement measures being used against you.

Once a levy has been turned over to a deputy sheriff, the delinquent taxes must be paid in full within the time frame provided by the deputy on the notice that was left at your residence.

The statutory deduction for a wage garnishment is 10% of the gross wages per pay period. However, some employers choose to take the full amount at one time.

Yes, payment must be made in cash, certified check, money order or credit card only. No personal checks can be accepted. Please ensure that your payment reaches the Tax Office on or before the effective date on the notice You will also need to contact our office notifying us of the payment so we can ensure that the release has been made on your bank account.

Yes, you can pay the tax bill in full to avoid the wage garnishment. You will be required to pay in cash, credit card, certified funds or money order. There is an additional processing fee for credit card payments.

You may go to the Durham County Website and pay online using a credit card (Visa, MasterCard or Discover). There will be a transaction fee for all credit cards transactions. You may also pay by E-check (there is no charge for this service).

Please contact our office at 919-560-0300.

Credit card companies charge a convenience fee to process your credit card transaction. Typically credit card processing fees are absorbed by the company with whom you do business, however due to North Carolina Statutes, Durham County does not have the authority to absorb this cost.

The notice you have received is provided to taxpayers who may have recently purchased or acquired property. The notice provides an amount that remains outstanding on this parcel. If you have additional questions please call our office at 919-560-0300.

Please contact our office at 919-560-0300.

If you are under a garnishment and our office is currently receiving payments for your delinquent taxes, you will be required to pay the bill in full to obtain your tag. The block must remain on the registration until the bill is paid in full. You can pay by using a credit card via our website or by coming into our office and paying by certified check, cash, money order or credit card. For all credit card transactions there will be a transaction fee added to your bill.

Once your tax bill is paid in full, you will need to contact the deputy to reclaim your vehicle.

Capital Finance is the Debt Service Fund for Durham County. It is for funding all major capital projects undertaken by Durham County.

The tax rates for Durham County are set by the Durham County Board of Commissioners. The tax rates for each municipality are determined by the Board of Commissioners within that municipality. The tax rates are determined during the annual budget adoption process. This process concludes in mid to late June of each year. The new tax rates become effective on July 1.

A return check penalty is $25. No personal checks accepted: you must send cash or certified funds.

Once your vehicle is taken by the Deputy Sheriff, there is a $75.00 towing fee added to your bill. The vehicle will be stored in a secure county storage area. You need need to contact the Deputy to reclaim your vehicle.

A bank attachment is a form of collection measures allowed by the NC General Statutes. It is served on your bank for outstanding taxes due. Your bank then places a hold on your accounts for ten (10) days or until they have been notified by the tax office that the debt has been paid in full. If your bill is not paid in full before the ten (10) day period ends, the bank is required by law to remit the amount of the attachment to the tax department.

          The debt setoff is a form of enforcement in which the North Carolina Department of Revenue is notified of your debt and any refund due you will be attached to pay the bill. The state will also charge a fee of 5.00 as well as an administrative fee of 15.00.

The letter you received is a notification that your property tax bill remains unpaid. Your bill is subject to be turned over to the Sheriff's Office and your property may be seized and sold to satisfy your tax obligation. To avoid this action you will need to pay the amount on the notice in full. You may pay by cash, certified check, money order or you may pay by credit card by going online or coming in to the tax office. For credit card transactions there will be a transaction fee added to your bill.

Please visit our website at Payment Options.

MOTOR VEHICLE tax bills that are not paid by the due date have interest of 5% the first month and 3/4% each month thereafter. Bills that remain unpaid are subject to the following enforcement measures, bank attachment, garnishing of wages, attachment of your state income tax refund,or levy on your personal property which can be sold to satisfy the tax bill. REAL PROPERTY tax bills that remain unpaid have interest that accrues at 2% interest the first month and 3/4% interest each month thereafter. Taxes that remain unpaid are a lien against the property and are subject to foreclosure, bank attachment, garnishing of wages, and levy of personal property to be sold to satisfy the taxes. PERSONAL PROPERTY tax bills that remain unpaid have interest that accrues at 2% interest the first month and 3/4% interest each month thereafter. Personal taxes that remain unpaid are subject to bank account attachment, garnishment of wages, attachment of your state income tax refund, or levy of your personal property which may be sold to satisfy the tax bill.

Real property and personal property taxes are due September 1 of each year; however, North Carolina law allows you until January 5th to make payment without incurring interest. This does not apply to motor vehicle taxes.

Real property and personal property taxes are due September 1 of each year, however North Carolina law allows you until January 5th to make payment without incurring interest. This does not apply to motor vehicle taxes.

Your bank charges a fee for processing an attachment. This fee is retained by your bank, and you will need to contact them for further information regarding this charge.

Information regarding our tax foreclosures is available on our website.

Please mail the bottom portion of your tax bill and check or money order to Durham County Tax Collector, PO Box 30090, Durham, NC 27702. PLEASE DO NOT MAIL CASH.

Once your tax account is turned over to a deputy sheriff for collection, fees are charged as allowed by the North Carolina Rules of Civil Procedure.

Any debt that is past due is subject to all enforcement measures. Please refer to the instruction sheet enclosed with your debt setoff letter. The hearing officer has indicated in the instruction sheet that this letter does not keep you from having other collection enforcement measures taken against you. The purpose of the letter is to allow you 30 days to object to the refund being attached. You must have a valid reason for an objection (such as: not your tax bill or never lived in Durham.

By state statute, we must send the tax bill to the owner of record as of January 1 of each year. You should forward the bill to the new owner of the real property. We recommend that you visit our website at https://www.dconc.gov/county-departments/departments-f-z/tax-administration.

Once your tax account becomes delinquent, the tax collector has the authority by State Statutes to use all enforcement measures including Sheriff's Levy executions to collect delinquent tax bills.

Once your tax account is turned over to an attorney firm for foreclosure, attorneys are authorized by State Statute to charge the fees and costs associated with the foreclosure process.

We are required by State Statute to advertise all outstanding real property bills in the local newspaper. Taxes are advertised in the name of the person that owned the property on the date taxes became delinquent, January 6th of each year.

Please contact our office at 919-560-0300 regarding refund inquiries.

Once we receive the money from your refund through the debt set off program, we will apply this money to any delinquent taxes that you may have. If all delinquent taxes have been paid, a refund of the overpayment received from the State will be issued to you.

Your real property tax account became delinquent as of January 6th. The tax collector has the authority by State Statute to use all enforcement measures including foreclosure to collect delinquent tax bills after that date.

If you have listed Durham County Tax Collector as a creditor, your Bankruptcy plan will cover the bills prior to your filing date. If a bill come out after the filing date it is the responsibility of the taxpayer to do one of the following: 1. pay it or make payment arrangements 2. contact your attorney to have the post-petition bill included into your plan 3. call our office to check the timing on submitting an amended claim.

This is the information provided to us by DMV at the time you renewed or purchased your tag. This information is electronically placed in our tax system in which a bill is created. You will need to request a name change with DMV and they will inform us the following year of such change. Please contact our office at 919-560-0300.

If you choose to pay the tax bill and your mortgage company has an escrow account, your mortgage company will submit payment to us typically in late November. If your mortgage company pays the tax bill and you have already submitted your payment, the refund will go directly back to the mortgage company . We understand that this process often takes several months for them to refund you. We recommend if you have an escrow account that you contact your mortgage company.

The last day to pay your taxes on real and personal property (except for registered motor vehicles) is January 5th. Taxes paid after January 5th are delinquent and subject to interest. If January 5th falls on a weekend, the next business day would be the last day to pay before interest accrues.

A list of all tax rates within Durham County can be found under the Tax Rates section of our website at www.dconc.gov/tax.

Durham County Tax Administration is located on the third (3rd) floor of the Administration II Building in downtown Durham. The physical address is 201 E. Main St., 3rd Floor Durham, NC 27701.