Real Property

Neighborhood

Responsible for assessing all real property in Durham County at 100% market value for our most recent general reappraisal.

Assessments are bound by North Carolina General Statute (NCGS) laws and timelines. The primary statutes regulating assessment values are:

General Statute 105.283 – defines market value
General Statute 105.286 – time for general reappraisal of real property
General Statute 105.287 – states situations that reflect changes to appraised value outside the reappraisal year. Situations include but are not limited to: current economic conditions or visible marketable changes to real estate.

Programs & Services

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Appealing Your Property Value

To explain the different appeal procedures, depending on whether the property is real property, or personal property/motor vehicles.

Land Record/GIS

Lands Records is a division of Durham County Tax Administration that maintains real property ownership records for listing and taxation purposes.

Land Use

Present Use Value (PUV) is the value of land in its current use as agricultural land, horticultural land, or forestland, based solely on its ability to produce income and assuming an average level of sound management.

Real Estate Appraisal

The real estate appraisal division arrives at assessment values from the receipt of City of Durham issued building permits, citizen requests, listing forms, and foreclosure proceedings.

Reappraisal

Reappraisal is the process of taking a January 1 market value “snapshot” of all Durham County real property.

Tax Help

We trust these links will provide helpful resources. Our staff is committed to assist property owners to ensure fairness, maintain equity, respectfully conduct appeals and remain transparent throughout the process.