2025 General Reappraisal (Revaluation)
2025 General Reappraisal (Revaluation)
Our Promise to You
Reappraisal is always a challenge, because the goal is to appraise tens of thousands of properties as of a single date, and in a way that is fair and equitable to all property owners. This is why the full reappraisal process spans multiple years. We follow established industry standards for mass appraisal; however, we recognize that there will be situations where the mass appraisal approach may produce an estimate of value that may be too high or too low for an individual property. We are committed to working with all property owners to ensure that every property is appraised at a reasonable estimate of its market value.
Understanding Real Estate Appraisal
While an appraisal, whether that be a private (fee) appraisal or (mass) appraisal for tax purposes, produces a single opinion of value, it is important to understand that a property’s value is most often not a single scientific number. Buyers and sellers may have differing levels of motivation in a real estate transaction, which may push a sales price a little higher or a little lower.
Additionally, after analyzing similar market sales, appraisers most often find themselves with a range of adjusted values at the end. To produce a single point of value for the bank, tax office, attorney, etc., appraisers undergo what is called “reconciliation”. This process is basically reviewing the adjusted value range, perhaps assigning a weight to the comparable sales, and providing a reasonable estimate of value for the subject property.
Real Property Reappraisal
North Carolina state law requires all counties to reappraise real property at least every eight years. During the years in between, the county is not permitted to raise or lower the tax value of a parcel except in a few situations, such as a change in zoning or in the physical features of the property. Most commonly, these value changes are the result of adding or removing structures. Durham County's most recent reappraisal of real property was effective January 1, 2025.
Real Property Appeals
If you believe your appraised property value is substantially higher or lower than the price for which it could have reasonably sold on January 1, 2025, you have the right to appeal.
You may file your appeal by using the online appeal process or using the paper 2025 Real Property Appeal Form. We recommend the online option since it allows you not only to appeal, but also to communicate online with staff and to see the status of your appeal at any time.
Real property appeals must be filed before the Board of Equalization and Review adjourns from the taking of appeals for the year.
The 2025 Board of Equalization and Review will adjourn from the taking of appeals on June 16, 2025. All 2025 real property appeals must be filed by 5:00 p.m. on that date.
2025 Schedule of Values
This is a high-level reappraisal overview. It explains:
- Why we do reappraisals
- The steps of the process
- The process timeline
- How to find the details of your property’s appraisal
Click image below to see the 2025 Reappraisal Brochure
Frequently Asked Questions (FAQ) List
We use a question-and-answer format to provide more detail on every aspect of the reappraisal process, including:
- How to appeal your appraisal
- How the reappraisal affects property taxes
- How to find out if you qualify for property tax exemption programs
Tax Administration
The Durham County Tax Administration Office wants to help ensure all property owners know and understand property tax laws, the appeals process, and tax relief programs from which they may benefit.
Contact the Tax Administration department:
Main Office
201 East Main Street,
Third Floor
Phone: 919-560-0300
Email: Tax-Reval@dconc.gov
Visit the Durham County Tax Administration site
- Chat live with our Support Agent “Taxie”
- Visit Property Tax Relief Programs
- Explore the Property Tax Assistance Evaluator
How can I file an appeal?
There are two options: 1. File online through the Tax Help portal (recommended) 2. File a paper appeal form. You can download one by visiting Forms and Publications, then select the 2025 Real Property Appeal Form from the bottom of the Forms and Publications page. Or call (919) 560-0300 to request an appeal form to be mailed to you. Your appeal must be filed by 5:00 p.m. on the date The Board of Equalization and Review adjourns, which is June 16, 2025, or within 30 days of a Change of Value Notice. The adjournment date of the Board of Equalization & Review is published each year in the Durham Herald-Sun, as well as on the county website, http://www.dconc.gov
How do I file an appeal online?
Visit our online portal at Tax Help to review your property characteristics, to compare your appraised value with the actual sale prices of properties similar to yours, and to file an appeal.
When can I appeal?
You can file an appeal in any tax year. To be considered for the current tax year, your appeal must be filed before the Board of Equalization and Review adjourns. The official adjournment date will be published in the Durham Herald-Sun an on the county website. For 2025 appeals, the Board's adjournment date is June 16,2025 at 5:00 p.m.
Do I need to attend my appeal hearing?
You can appear in person before the Board of Equalization and Review, but it is not required. If you are unable to attend on the date and time set by the Clerk to the Board, your case will still be heard. The Board will review all submitted documentation regarding your case and mail you a decision.
How do I know if I should appeal?
Durham County Tax Administrators are committed to working with all property owners to ensure that every property is appraised at a reasonable estimate of its January 1, 2025 market value. If you believe the 2025 appraised value of
your property is not a reasonable estimate of what it could sell for on January 1, you have the right to appeal the value. If you’re considering an appeal, we recommend first visiting http://www.dconc.gov/taxhelp. Type in your parcel number and click “Submit to Review & Compare.” Go to Step 1 where you can review the information we have on file for your property. To review information for similar properties you can either: 1. Click on the red button under the map labeled “Find Similar Sales.” Either way, once you get to the “Compare” page, you can refine the results by clicking on the buttons across the top of the map. While we understand some taxpayers may have concerns about affordability and changes in property tax amounts, these are not grounds for an appeal.
How long do appeal reviews take?
Appeal reviews could take anywhere from 30–120 days and largely depend on how many appeals are filed in a given neighborhood. If there are a large number of appeals in a particular neighborhood, then the process may take longer than in a neighborhood with fewer appeals. The Tax Administration Office will always respond to appeals as quickly as possible.