For property owned by individuals, appeals to the Board of Equalization and Review may be filed by (1) the owner, (2) an attorney licensed to practice law in North Carolina, or (3) a Power of Attorney. 

For property owned by individuals, owners may only be represented at the Board of Equalization Review hearings by (1) the owner, or (2) an attorney licensed to practice law in North Carolina.

For property owned by individuals, a Power of Attorney may (1) file the appeal to the Board of Equalization and Review, (2) represent the owner in appeal discussions with the Tax Office, and (3) may appear at the Board of Equalization and Review hearing as an expert witness called by the taxpayer or taxpayer’s attorney.  A Power of Attorney may not represent the property owner before the Board.

For property owned by a business entity, appeals to the Board of Equalization and Review may only be filed by (1) an attorney licensed to practice law in North Carolina,  (2) an officer of the business entity, (3) a manager or member-manager if the business entity is a limited liability company, (4) an authorized employee of the business entity whose income is reported on IRS Form W-2, or (5) an authorized owner of the business entity, if the owner's interest in the business entity is at least twenty-five percent (25%).  For all options above except (1), a Non-Attorney Representative Authorization must be filed with the Board.

For property owned by a business entity, the owner may only be represented at the Board of Equalization and Review hearings by (1) an attorney licensed to practice law in North Carolina,  (2) an officer of the business entity, (3) a manager or member-manager if the business entity is a limited liability company, (4) an authorized employee of the business entity whose income is reported on IRS Form W-2, or (5) an authorized owner of the business entity, if the owner's interest in the business entity is at least twenty-five percent (25%).  For all options above except (1), a Non-Attorney Representative Authorization must be filed with the Board.

For property owned by a business entity, a Power of Attorney may (1) represent the owner in appeal discussions with the Tax Office, and (2) may appear at the Board of Equalization and Review hearing as an expert witness called by the taxpayer’s attorney or taxpayer’s authorized non-attorney representative listed above.  A Power of Attorney may not file the appeal and may not represent the property owner before the Board.

A sample Power of Attorney (POA) suitable for Durham County property tax matters only is located here:  https://www.dconc.gov/home/showdocument?id=27297

A business entity is a corporation, a general partnership, a limited partnership, or a limited liability company.

The Durham County Board of Equalization and Review is a quasi-judicial body.  Filing appeals or petitions to the Board and representation of the owner before the Board may be considered the practice of law per North Carolina General Statute 84-2.1.

Since the Board of Equalization and Review is a quasi-judicial body, certain actions such as filing appeals or petitions to the Board and representation of the owner before the Board may be considered the practice of law.  Therefore, the Board does not allow Powers of Attorney to file appeals for business entities or to represent any owner before the Board.  A Power of Attorney may (1) represent the owner in appeal discussions with the Tax Office, and (2) may appear at the Board of Equalization and Review hearing as an expert witness called by the taxpayer’s attorney or taxpayer’s authorized non-attorney representative, as neither of these actions would likely be considered the practice of law. 

Since the Board of Equalization and Review is a quasi-judicial body, certain actions such as filing appeals or petitions to the Board and representation of the owner before the Board may be considered the practice of law.  Therefore, the Board does not allow Powers of Attorney to file appeals for business entities, especially since the General Assembly has specifically provided for Non-Attorney Representatives who can file appeals for business entities, per North Carolina General Statute 105-290(d2).  Since no similar category has been created for individual owners, and since the filing of an appeal for an individual may or may not rise to the level of practice of law, the Board allows the filing of an appeal for an individual taxpayer.  However, it is the position of the Board that representation of the owner, whether individual or business entity, before the Board will not be allowed due to the likelihood that such representation rises to the level of practice of law.

Durham County does not require a Schedule B License to conduct business, however you may be required to obtain one from the City of Durham License Division. Durham County does require you to obtain a beer and wine license if it pertains to your business. You may also want to check with the City/County Planning (919 560 4137) office to ensure you meet zoning requirements for the type of business that you are operating. City of Durham License Division can be reached at (919) 560-4700.

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.

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

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.

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.

Applications for Property Tax Exemptions/Exclusions may be obtained by:

• Visiting the forms and publication section on our website at www.dconc.gov/tax or by clicking here.
• 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.

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.

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.

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 on our website at www.dconc.gov/tax or by clicking here.
• 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

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 or by clicking here.  You may also call our office at (919) 560-0300 or visit our office at 201 E Main St. 3^rd Floor, Durham NC 27701 to request an application.

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 at www.dconc.gov/tax or by clicking here.
• Contacting our office at 919-560-0300.
• Visiting the Tax Office at 201 East Main Street, 3rd Floor, Durham, NC 27701.

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.

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.

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 or by clicking here.

You may also call our office at (919) 560-0300 or visit our office at 201 E Main St. 3^rd Floor, Durham NC 27701 to request an application.

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.  

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

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

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.

The last day to pay your taxes on real and personal property (except for registered motor vehicles) is January 5^th. Taxes paid after January 5^th are delinquent and subject to interest. If January 5^th 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 (3^rd) floor of the Administration II Building in downtown Durham. The physical address is 201 E. Main St., 3rd Floor Durham, NC 27701.

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.

Real Property Records are available on our website by selecting the Real Property Record Search at www.dconc.gov/tax. 

Deed book and page and/or plat book and page can be found on our website by selecting the Real Property Record Search at www.dconc.gov/tax.

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.

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.

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.

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.

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. 

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.

The Legal description can be found on our website by selecting the Real Property Record Search at www.dconc.gov/tax.

The legal description is obtained by information within the deed that is recorded in the Register of Deeds Office.

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 2024 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 May 22, 2024, 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

According to NC General Statute 105-286 each of North Carolina's 100 counties must revalue property at least once every eight years; however that cycle can be advanced by resolution of the county's governing body (County Commissioners). Durham County's most recent revaluation was effective January 1, 2019.  Next reappraisal will be January 1, 2025.

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 and on the county website. For 2024 appeals, the Board's adjournment date is May 22, 2024 at 5:00 p.m.

Before you submit a formal appeal, and to avoid a formal hearing, we ask that all homeowners verify their property data at http://www.dconc.gov/taxhelp. If you find out-of-date or incorrect property information, submit your updates online or call us at 919-560-0300. Our call center staff can submit or correct property information on your behalf. If all information is up to date and you still want to appeal, visit http://www.dconc.gov/taxhelp and select Step 3. You can file an appeal online or with a paper form. It is important to submit your appeal well before the May 22, 2024, deadline. Your appeal will be sent to the Board of Equalization and Review, which is expected to begin meeting in April 2024. After your appeal is heard by the Board of Equalization and Review, you will receive written notification of your property value in the mail. If you disagree with the Board’s decision, you will have 30 days to file an appeal with the NC Property Tax Commission in Raleigh. Instructions will be provided on how to appeal to the NC Property Tax Commission in the letter you receive from the Board of Equalization and Review.

The effective date for the next reappraisal is January 1, 2025. A notice of value change will be mailed to taxpayers prior to the convening of the Board of Equalization and Review, at which point all real property will be updated to the newly-assessed values. The new values will be used to calculate tax bills beginning in summer 2025 and will remain in place until the next reappraisal in 2029, with a few important exceptions, such as new construction.

Registered vehicle means a vehicle that is registered with the North Carolina Division of Motor Vehicles with tags that have not expired. Registered vehicles include cars, trucks, boat trailers, utility trailers, camping trailers, and motor homes. 

The taxes on licensed vehicles will be included on the NC Combined Registration Renewal and Property Tax Notice. Do not list licensed vehicles with an annual registration renewal unless the vehicle has an IRP registration or has a permanent/multi-year registration.

Your vehicle property taxes will be included in the NC Combined Registration Renewal and Property Tax Notice issued by the NC DMV. Although the full amount will need to be paid at one time, the notice will provide you with a breakdown of the property tax and the registration fees. 

Your vehicle taxes are due at the same time as your vehicle registration. The due date will be printed on your NC Combined Registration Renewal and Property Tax Notice.

The vehicle property taxes included in your NC Combined Registration Renewal and Property Tax Notice cover the same twelve (12) month period as your vehicle registration.

You will not be able to renew your vehicle's registration with the NC DMV unless the entire amount of your NC Combined Vehicle Renewal and Property Tax Notice is paid.  

To avoid accruing late fees and interest, your NC Combined Registration Renewal and Property Tax Notice will need to be paid by the due date. Since the notice is combined with your registration renewal, you will also be faced with an expired registration if it is not paid by the due date.

A late fee will be charged on registration renewals beginning the first day of the month following the expiration date. Interest will be charged on late registration and property tax beginning on the sixteenth (16^th) day of the month following the due date.  If your registration has expired and you are still driving the vehicle, you run the risk of receiving a citation.

A late fee will be charged on registration renewals beginning the first day of the month following the expiration date. You will need to contact the NC DMV at (919) 715-7000 for questions regarding the late fee.

Interest will be charged on late registration and property tax beginning on the sixteenth (16^th) day of the month following the due date. Interest accrues at the rate of five percent (5%) for the first month of delinquency and three quarters of a percent (.75%) for each month thereafter.

Since the notice is combined with your registration renewal, you will also be faced with an expired registration if it is not paid by the due date. If your registration has expired and you are still driving the vehicle, you run the risk of receiving a citation.

The information on your NC Combined Registration Renewal and Property Tax Notice is based on the information that was on file with the NC DMV at the time that the notice was created. Changes can be submitted with the NC DMV (919 814 1779) prior to payment of your combined notice. If these changes affect your taxing jurisdiction, your notice will be recalculated.

When you purchased the vehicle from the dealer, the dealer collected state taxes, a road use fee, registration fees, tag and title fees. The dealer did not collect local property taxes for the vehicle.

When the new registration was ordered for the vehicle, you were issued a Limited Registration Plate (LRP). You were provided a metal license plate with a “T” sticker on it. This registration gives you two months to pay the property taxes to the NC DMV and is only temporary. Upon payment of the property taxes, the DMV will issue a regular twelve (12) month registration for your vehicle.

Release or refund requests must be made to the county in which your property taxes are paid. To apply for a prorated release or refund of property taxes paid on your vehicle from Durham County, please submit a copy of your receipt for plate turn in from the NC DMV (FS20) and proof that the vehicle was sold, totaled, stolen, registered out of state (ex. Bill of sale, Insurance document of loss showing that the Insurance company took possession, New state registration, etc.). Please provide the mailing address that you would like your refund to be mailed to when you provide the documentation. You can email, fax, mail or bring the documentation to our office. The information for each is listed below. 

Email: taxpersonalproperty@dconc.gov

Fax: 919-328-6181

Mail: Durham County Tax Administration
PO Box 3397
Durham NC 27702

Physical Location: Durham County Tax Administration
201 E. Main St., 3rd Floor
Durham NC 27701

A request for release or refund must be submitted to the tax office within one year of surrendering the license plate to the NC DMV.

If you are not renewing your registration in North Carolina, then you do not need to pay any portion of the NC Combined Registration Renewal and Property Tax Notice. If you have registered the vehicle in another state, returned your North Carolina license plate to the NC DMV and have at least one (1) month remaining on your North Carolina registration, you may be entitled to a prorated refund of property taxes.

To apply for a prorated release or refund of property taxes paid on your vehicle, please submit a copy of your receipt for plate turn in from the NC DMV (FS20) and proof that the vehicle was registered out of state. Please provide the mailing address that you would like your refund to be mailed to when you provide the documentation. You can email, fax, mail or bring the documentation to our office. The information for each is listed below. 

Email: taxpersonalproperty@dconc.gov

Fax: 919-328-6181

Mail: Durham County Tax Administration
PO Box 3397
Durham NC 27702

Physical Location: Durham County Tax Administration
201 E. Main St., 3rd Floor
Durham NC 27701

If your license plate was transferred to another vehicle, you will need to contact the NC DMV at (919) 814-1779 to have them create an updated NC Combined Registration Renewal and Property Tax Notice for the vehicle that the license plate was transferred to.

If your license plate was returned to the NC DMV and you are not renewing your registration in North Carolina, then you do not need to pay any portion of the NC Combined Registration Renewal and Property Tax Notice. If you have sold the vehicle, returned your North Carolina license plate to the NC DMV and have at least one (1) month remaining on your North Carolina registration, you may be entitled to a prorated refund of property taxes.

To apply for a prorated release or refund of property taxes paid on your vehicle, please submit a copy of your receipt for plate turn in from the NC DMV (FS20) and proof that the vehicle has been sold (ex. Bill of sale). Please provide the mailing address that you would like your refund to be mailed to when you provide the documentation. You can email, fax, mail or bring the documentation to our office. The information for each is listed below. 

Email: taxpersonalproperty@dconc.gov

Fax: 919-328-6181

Mail: Durham County Tax Administration
PO Box 3397
Durham NC 27702

Physical Location: Durham County Tax Administration
201 E. Main St., 3rd Floor
Durham NC 27701

If your license plate was returned to the NC DMV and you are not renewing your registration in North Carolina, then you do not need to pay any portion of the NC Combined Registration Renewal and Property Tax Notice.

If you still own the vehicle as of January 1 and it does not have a current registration on it, you will be required to list the vehicle as an unlicensed vehicle as part of your personal property. Listing forms are available under the Forms and Publications section on our website at www.dconc.gov/tax or by clicking here. The listing period is January 1 through January 31 of each year. If you no longer own the vehicle, returned your North Carolina license plate to the NC DMV and have at least one (1) month remaining on your North Carolina registration, you may be entitled to a prorated refund of property taxes. To apply for a prorated release or refund of property taxes paid on your vehicle, please submit a copy of your receipt for plate turn in from the NC DMV (FS20) and proof that the vehicle has been sold (ex. Bill of sale). Please provide the mailing address that you would like your refund to be mailed to when you provide the documentation. You can email, fax, mail or bring the documentation to our office. The information for each is listed below. 

Email: taxpersonalproperty@dconc.gov

Fax: 919-328-6181

Mail: Durham County Tax Administration
PO Box 3397
Durham NC 27702

Physical Location: Durham County Tax Administration
201 E. Main St., 3rd Floor
Durham NC 27701

One of the requirements to receive a prorated refund of property taxes is that the license plate must be returned to the NC DMV. If you transfer your license plate to another vehicle, you are not eligible for a prorated refund. However, you should not receive a bill for the new vehicle until it is time to renew the registration.

It depends on the type of block/stop that is on your vehicle.

• Durham County Tax Block/Stop, please contact Durham County Tax Administration at (919) 560-0300.
• Toll Violation Block/Stop, please contact NC Quick Pass Customer Service at (919) 707-2700.
• Inspection Block/Stop, please contact the DMV Inspection Unit at (877) 421-0020.
• Insurance Block/Stop, please contact the NC DMV at (919) 715-7000.

Please contact our office at 919-560-0300.

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 at www.dconc.gov/tax.  You may also call our office at (919) 560-0300 or visit our office at 201 E Main St. 3^rd Floor, Durham NC 27701 to request an application.

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.  

If your license plate was transferred to another vehicle, you will need to contact the NC DMV at (919) 814-1779 to have them create an updated NC Combined Registration Renewal and Property Tax Notice for the vehicle that the license plate was transferred to.

The information on your NC Combined Registration Renewal and Property Tax Notice is based on the information that was on file with the NC DMV at the time that the notice was created. Changes can be submitted with the NC DMV prior to payment of your combined notice. If these changes affect your taxing jurisdiction, your notice will be recalculated.

Motor vehicles are valued by year, make, and model in accordance with the North Carolina Vehicle Valuation Manual and are based on the retail value. For a registration expiring or an application for a new registration during the period January 1 through August 31, the value is determined January 1 of the current year.  For a registration expiring or an application for a new registration during the period September 1 through December 31, the value is determined as of January 1 of the following year. For a new motor vehicle whose value cannot be determined as of January 1 of the year specified previously, the value is determined as of the date that model of motor vehicle is first offered for sale at retail in this state.

Vehicle value appeals must be submitted within thirty (30) days of the due date on your NC Combined Registration Renewal and Property Tax Notice. To appeal the tax value of your vehicle, please print, complete, and submit a Personal Property Appeal Form along with any supporting documentation that will assist us in the review of the appeal. Appeal forms can be found under the Forms and Publications section of our website at www.dconc.gov/tax.

Appeals can be submitted via email, fax, mail or in person.

Email: taxpersonalproperty@dconc.gov

Fax: 919-328-6181

Mail: Durham County Tax Administration
PO Box 3397
Durham NC 27702

Physical Location: Durham County Tax Administration
201 E. Main St., 3rd Floor
Durham NC 27701

Examples of supporting documentation include: a copy of the bill of sale documenting the purchase price from a local dealer, a written appraisal performed by a dealer clearly stating the appraisal reflects the retail value as of January 1, documentation of high mileage from an annual inspection, oil change or other invoice, or repair estimates for significantly damaged vehicles.

NC Combined Registration Renewal and Property Tax Notice will be issued to the name as it appears on a vehicle’s registration. To renew the registration, the entire notice will need to be paid at one time to the NC DMV. A copy of the NC Combined Registration Renewal and Property Tax Notice will not be sent to the leasing company.

In 2005, the North Carolina General Assembly ratified House Bill 1779 to create a combined motor vehicle registration renewal and property tax collection system. The legislation places the responsibility for motor vehicle property tax collection for the state's 100 counties with the Division of Motor Vehicles (DMV). The new combined registration fee and tax collection has become North Carolina's new “Tag & Tax System”.

The “Tag & Tax System” went into effect with registration renewals that were due in September 2013.

For questions regarding registration fees, you will need to contact the NC DMV at (919) 715-7000 or visit their website at www.ncdot.gov/dmv .

A vehicle that is subject to a safety or emissions inspection must have passed an inspection no more than ninety (90) days before the plate expires.

Please contact the NC DMV at (919) 715-7000 for questions regarding inspections.

If you have questions regarding your NC Combined Registration Renewal and Property Tax Notice, please contact the NC DMV at (919) 814-1779.

If you are trying to reach a local license plate agency (LPA), The phone number for the LPA located at 1058 West Club Boulevard, Durham, NC 27707 (inside Northgate Mall) is (919) 286-4908.

Otherwise, the main phone number for the NC DMV is (919) 715-7000.

You can purchase a decal by sending in a written request. Enclose your contact information, including the address of the property, along with a check or money order. The current fiscal year cost is as follows: If purchased between July 2022 through December 2022 the cost will be $165.00 and January 2023 through June 2023 the cost will be $82.50. The mailing address is Durham County Tax Office, PO Box 3397, Durham, NC 27702

You will be issued 2 decals. Additional decals may be purchased at a cost of $165.00 each

You can purchase a decal for a fee of $ 165.00.

Replacement decals may be purchased for a cost of $165.00

The Durham County Stormwater and Erosion Control Division administers and enforces the sedimentation and erosion control sections 3.8, 12.10 and 15.5 of the Durham City/County Unified Development Ordinance and the Durham County Stormwater Ordinance. The Division also administers the County Stormwater Utility Fee.

The Erosion Control Program administers and enforces the sedimentation and erosion control sections of the Durham City-County Unified Development Ordinance. A state-delegated local program, it includes all privately funded, non-agricultural land-disturbing activities of more than 12,000 square feet in both the City of Durham and the unincorporated areas of Durham County.  The Program conducts plans reviews, issues land disturbance permits, and inspects all permitted projects for compliance.

The Stormwater Program is responsible for administering the Durham County Stormwater Ordinance, which applies to all unincorporated areas of Durham County.  The Program is enforcing the Neuse River, Falls Lake, and Jordan Lake nutrient management rules through development reviews including flood control, water quantity, and water quality control measures.  It is also responsible for maintaining the County’s compliance with the rules through stormwater retrofit identification, illicit discharge detection and elimination, and education and outreach activities.

The Stormwater Utility Fee is charged to all properties in the unincorporated areas of Durham County with development.  The fee is based on the amount of impervious surface area on a property.  It is divided into residential and non-residential charges, with residential properties paying one of three flat rate tiers.  Non-residential properties pay per the total amount of impervious area with no maximum charge.  Revenues from the Stormwater Utility Fee fund compliance actions required by the Neuse River, Falls Lake, and Jordan Lake nutrient management strategies.

mfmyers@dconc.gov

Yes, you will have to list farm equipment if you are generating income from it. 

Ownership, value and situs are determined as of January 1^st of each year; however, because you were in business on January 1^st, you are responsible for taxes for this year.  You may complete an Out of Business form from our Website and if you receive a business listing form next year, please write on it that the business was sold and what happened to the assets. 

If you sold your business after January 1^st, you will have to list your business and note on the form when the business was sold, to whom the business was sold and address.

The listing period is January 1 - January 31 of each year.

To avoid any late list penalties, the real and personal property listing form is due by January 31 of each year. Listings submitted by mail shall be deemed filed as of the date shown on the postmark affixed by Postal Service. If no date is shown on the postmark, or if the postmark is not affixed by the United States Postal Service, the abstract is considered filed when received in the office of the assessor.

Individual personal property that would need to be listed would include all manufactured homes, boats and boat motors, jet skis, aircraft, unlicensed vehicles, permanent/multi-year tag vehicles, and International Registration Plan (IRP) vehicles owned by you on January 1st. Please list these assets on a Real and Personal Property Listing Form.

Business Personal Property that would need to be listed would include furniture, fixtures, computers, machinery & equipment, supplies, leasehold improvements, construction in progress (CIP), appliances in rental property, and farm equipment used for a trade or business as of January 1^st.  Please list these assets on a Business Personal Property Listing Form.

Taxpayers who have listed personal property the previous year should expect to receive a preprinted listing form by the end of December or first week in January. If you do not receive a form and have property that requires listing, it is your responsibility to obtain and complete a Real and Personal Property Listing Form.

Listing forms that are not returned within the regular listing period are subject to a late list penalty.

The late list penalty is 10% for each listing period that has passed before the property was listed or discovered.

Real and Personal Property Listing forms can be mailed to the office or hand delivered into the office. Our mailing address is Durham County Tax Administration PO Box 3397 Durham NC 27702 and our physical location is Durham County Tax Administration 201 E Main St 3^rd Floor Durham NC 27701.

Manufactured homes are required to be listed each year as personal property if they do not qualify as real property. To qualify as real property, the manufactured home must:

• Have the moving hitch, wheels and axles removed
• Be placed on a permanent foundation
• Have the same owner as the real property in which the manufactured home is located

North Carolina offers tax relief for the elderly on their permanent residence. This includes the dwelling, the dwelling site, not to exceed one acre, and related improvements. The dwelling may be a single-family residence, a unite in a multi-family residential complex, or a manufactured home.

If you were the legal owner of the personal property as of January 1, you are responsible for the taxes for that year. Personal property tax bills cannot be prorated. Please be sure to make the necessary changes on your listing form for the following year.

The tax bill that is issued in August will serve as your assessment notice. You have 30 days from the bill date to appeal the personal property value, situs, or taxability.