Land Record/GIS
What We Do
Lands Records is a division of Durham County Tax Administration that maintains real property ownership records for listing and taxation purposes. This division also maintains the Geographic Information System (GIS) real property map layer.
In addition to real property ownership maintenance and GIS mapping, the Land Records Division processes exemption applications in accordance with North Carolina General Statutes.
We are Responsible For
- Identification of real property ownership for listing and taxation.
- Geographic Information System (GIS) parcel map layer. Parcel boundaries and acreage calculations.
- Elderly/Disabled and Disabled Veteran exemption application processing.
AV-9 Application | NCDVA-9 Disabled Military Veteran Certification | AV-9A Permanently Disabled Certification
- Charitable, Educational and Religious exemption application processing.
- Business Personal Property exemption application processing.
Important Dates
January 1 - 31
Charitable, Educational and Religious exemption applications should be filed with the Tax Office during this period to be considered timely.
January 1 - 31
Business Personal Property exemption applications should be filed with the Tax Office during this period to be considered timely. Applications filed by April 15 will be considered timely if the property owner has requested and been granted a listing period extension.
January 1 - 31
Elderly/Disabled and Disabled Veteran exemption applications should be filed with the Tax Office during this time. This type of application, however, will be considered timely if filed by June 1.
Land Records FAQs
How can I find out the owner of a specific property?
Deed book and page and/or plat book and page can be found on our website at Real Property Record Search.
How do I find the deed book, page, and plat numbers for my parcel?
Deed book and page and/or plat book and page can be found on our website at Real Property Record Search .
My property was Annexed, and I received a tax bill. What am I paying for?
North Carolina Statute requires that once you have been annexed into the corporate limits of the city, taxes for the period remaining in that fiscal year are due by the taxpayer. All governmental units in North Carolina operate on a fiscal year, which is July 1 - June 30 of the following year. In addition, your property or a portion thereof now falls into two jurisdictions, those being City and County. This subjects your parcel to the individual tax rate of each jurisdiction and all the services provided by both jurisdictions. Some of the city services include water, sewer, trash collection and police protection.
The listing taxpayer is deceased. What do I need to do?
If the property was owned by husband and wife, you must provide a copy of the death certificate. Once provided, the ownership will be listed in the name of the surviving spouse. If the property was not owned by both husband and wife, you will need to provide a copy of the Durham County estate file, including the will, of the deceased. The ownership will be dependent upon what is listed in the estate of the deceased.
This will not change the names as they are presented on the deed; it will only update the ownership for tax purposes. In order to update the name on the deed, please contact the Durham County Register of Deeds.
The listing taxpayer name has changed due to a divorce or marriage. What do I need to do?
You must provide the Tax Office with a copy of the legal document showing a name change. For a marriage, please provide a copy of the marriage certificate. For a divorce, please provide a copy of the legal document showing a resumption of prior name or legal name change.
This will not change the name as it appears on the deed; it will only update the ownership for tax purposes. In order to update the name on the deed, please contact the Durham County Register of Deeds.
What does an arms-length transaction mean?
The most probable price in money which a property should bring in an open and competitive market, the buyer and seller each acting prudently and knowledgeably and assuming the price is not affected by undue persuasion.
What is the acreage of my parcel?
To obtain information regarding the physical characteristics of your property is available on our website by selecting the Real Property Record Search at www.dconc.gov/tax.
What is the difference between deeded and mapped acreage?
DEEDED ACREAGE is part of the legal description in the recorded deed. MAPPED ACREAGE (calculated acreage) is computed for each parcel by our Mapping Office from the DEED -metes and bounds- legal description, or from a recorded survey plat. This process, using Geographic Information System (GIS) computer software is highly accurate and provides a uniform method from parcel to parcel.
What is the legal description for my parcel?
The Legal description can be found on our website by selecting the Real Property Record Search at www.dconc.gov/tax.
Where did you obtain the legal description?
The legal description is obtained by information within the deed that is recorded in the Register of Deeds Office.
Exemptions and Exclusions FAQS
Do you offer any programs to assist the elderly or disabled?
North Carolina offers three types of tax relief programs.
- Elderly/Disabled Exclusion
- Disabled Veteran Exclusion
- Circuit Breaker-Elderly/Disabled Deferment
Please visit the Property Tax Relief Section of our website for more information.
How do I apply for a tax relief or exemption program?
Applications for Property Tax Exemptions/Exclusions may be obtained by:
- Visiting the forms and publication section.
- Contacting our office at 919-560-0300 .
- Visiting the Tax Office at 201 East Main Street, 3rd Floor, Durham, NC 27701.
Exemption applications should be filed during the regular listing period, which is January 1 through January 31 of each year. The deadline for submitting a tax relief application is June 1. Late applications may be considered for good cause through the last day of the calendar year in which the tax is levied. A late application received after the calendar year ends will not be accepted and cannot be considered for approval or denial for any reason or circumstance.
Do I have to apply for tax relief every year?
Once the initial application for the Elderly/Disabled Exclusion or the Disabled Veteran Exclusion has been approved, the owner does not need to file an application in subsequent years unless there is:
- a physical change to the property
- a change in the use of the property
- a change in the qualification or eligibility of the taxpayer.
However, the assessor must annually review at least one-eighth of the exempted or excluded parcels in the county to verify that those parcels continue to qualify. During this requalification process, you may be asked to verify that you still qualify for tax relief.
Participants in the Circuit Breaker Tax Deferment program are required to submit an application annually.
How is income determined for the Elderly/Disabled Exclusion and the Circuit Breaker Deferment?
For qualification purposes, income is defined as all monies received from every source other than gifts or inheritances received from a spouse, lineal ancestor or lineal descendant. For married applicants residing with their spouse, the income of both spouses must be included whether or not the property is in both names.
When applying for the Elderly/Disabled Exclusion or the Circuit Breaker Deferment, you must provide a copy of the first page of your Individual Federal Income Tax Return for the previous calendar year. If you do not file a Federal Income Tax Return, you must attach documentation of income. NOTE: Social Security Number disclosure is mandatory for the approval of the Elderly or Disabled Exclusion and will be used to establish the identification of the applicant
Are churches automatically exempt from property taxes?
Religious entities are required to complete an application to receive the real property exemption.
Applications for Property Tax Exemptions may be obtained by:
- Visiting the forms and publication section.
- Contacting our office at 919-560-0300 .
- Visiting the Tax Office at 201 East Main Street, 3rd Floor, Durham, NC 27701.
The application must be received during the regular listing period, which is January 1 through January 31 of each year. Late applications may be considered for good cause through the last day of the calendar year in which the tax is levied. A late application received after the calendar year ends will not be accepted and cannot be considered for approval or denial for any reason or circumstance
My church has a bus. Is it automatically exempt from taxes?
Religious entities are required to complete an application for the religious exemption for motor vehicles within thirty (30) days of the date taxes on the vehicle are due. Upon our review, if your church meets the statutory requirements, an exemption would be granted.
The Application for Motor Vehicle Exemption (form AV-10V) is available under the Forms and Publications section of our website. You may also call our office at (919) 560-0300 or visit our office at 201 E Main St. 3rd Floor, Durham NC 27701 to request an application.
My home is historic. Is the property exempt?
Real Property designated as historic property by a local ordinance shall be taxed in each local taxing unit uniformly on the basis of fifty percent (50%) of the true value of the property. The difference between the taxes due on the basis of fifty percent (50%) of the true value of the property and the taxes that would have been payable in the absence of the classification shall be a lien on the property as deferred taxes. The deferred taxes for the preceding three fiscal years are due in payable when the property loses the benefit of this classification. Disqualifying events include a change in the ordinance designating a historic property or a change in the property that causes the historic significance to be lost or substantially impaired.
If your property has been designated a historic landmark by the Durham City Council, you will need to provide us with a copy of the ordinance as well as an application for the exemption. If your property has previously been given the exemption and you are a new owner, then you will need to complete the application for exemption.
Applications for Property Tax Exemptions may be obtained by:
- Visiting the forms and publication section on our website.
- Contacting our office at 919-560-0300.
- Visiting the Tax Office at 201 East Main Street, 3rd Floor, Durham, NC 27701.
Do I have to apply for an exemption every year?
Most exemptions do not require an annual application unless there is:
- a physical change to the property
- a change in the use of the property
- a change in the qualification or eligibility of the taxpayer.
However, the assessor must annually review at least one-eighth of the exempted or excluded parcels in the county to verify that those parcels continue to qualify. During this requalification process, you may be asked to verify that you still qualify for tax relief.
If you are unsure if an annual application is needed, please call our office at (919) 560-0300.
When is my exemption/tax relief application due?
Exemption applications should be filed during the regular listing period, which is January 1 through January 31. Late applications may be considered for good cause through the last day of the calendar year in which the tax is levied. A late application received after the calendar year ends will not be accepted and cannot be considered for approval or denial for any reason or circumstance.
The deadline for submitting a tax relief is June 1. Late applications may be considered for good cause through the last day of the calendar year in which the tax is levied. A late application received after the calendar year ends will not be accepted and cannot be considered for approval or denial for any reason or circumstance.
I am a disabled veteran. Can I get a discount on my vehicle taxes?
If you have a vehicle that has been altered with special equipment to accommodate a service-connected disability and the alteration was completed at the expense of the US Government through a grant under Title 38, you may qualify for an exemption. To meet the statutory requirements for this type of exemption you must complete an Application for Motor Vehicle Tax Exemption (Form AV-10V) and provide a copy of a 38 U.S.C. 3901 letter (provided by your veteran's representative).
The exemption application is available under the Forms and Publications section of our website.
You may also call our office at (919) 560-0300 or visit our office at 201 E Main St. 3rd Floor, Durham NC 27701 to request an application.
I am an active-duty soldier. Is my property exempt?
In compliance with the Servicemembers Civil Relief Act, North Carolina does offer a military exemption on individual personal property and registered motor vehicles. To determine eligibility for a registered motor vehicle, you will need to submit a copy of your Leave and Earning Statement (LES) from the month and year that is closest to the registration period. (Example-If your registration is due March 31, 2019, you will need to submit a copy of your LES from February 2019 unless you have already received your LES from March 2019). To determine eligibility for Individual Personal Property, you will need to submit a copy of your LES from January of the year prior to the bill date of the personal property. (Example- If you are billed for a boat in August 2019, you will need to submit an LES from January 2019).
If your LES indicates that your state of residence is North Carolina, you do not meet the requirements and are required to pay the taxes on your individual personal property and registered motor vehicles.
My husband is a resident of North Carolina but is deployed, does he owe taxes?
In compliance with the Servicemembers Civil Relief Act, all deployed military personnel are allowed ninety (90) days after the end of their deployment to pay property taxes that became due or delinquent during the term of deployment. Military personnel that pay before the end of the ninety (90) day period are not liable for any interest. To qualify, a copy of the service member's military deployment orders must be submitted to our office via the contact information below.
Email: taxpersonalproperty@dconc.gov
Fax: (919) 560-0350
Mail:
Durham County Tax Administration
PO Box 3397
Durham, NC 27702
Physical Location:
Durham County Tax Administration
201 E Main Street, 3rd Floor
Durham NC 27701
Forms And Publications
Property Tax Appeal Forms
- Request for Approval of Property Tax Exemption, Exclusion or Deferral Due to Showing of Good Cause for Failure to Make a Timely Application
- Exemption/Exclusion Appeal Form
Other Property Tax Relief Programs
- Property Tax Relief Programs for Builders
- Property Tax Relief for Homeowners
- DSS Low-Income Housing Relief Program
Contact Land Records/GIS
Main Office
919-328-6180
8:30 AM - 5:00 PM
201 East Main Street
3rd Floor
Administration Bldg. II
Durham, NC 27701