Reappraisal
Reappraisal is the process of taking a January 1 market value “snapshot” of all Durham County real property. Real property includes all land itself; buildings, structures, and improvements; and all rights and privileges belonging to the property. North Carolina state law requires all counties to reappraise real property every eight years. Durham County’s last reappraisal took effect on January 1, 2019. Our next reappraisal will become effective January 1, 2025.