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 Stature 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.

The Appraisal Division:     

• Performs field visits, takes measurements to arrive at assessment values from the receipt of:        
  • City of Durham issued building permits
  • Citizen requests
  • Listing forms
  • Foreclosure proceedings

•  Receives and resolves applications for taxpayers appealing real property.

•  Assists with inquiries and information regarding the values and tax amounts appearing on the annual bills.

•  Performs mailing address changes for Real Property.

Important Dates:

Listing Period                      January 1st – 31st                                                          

Appeal Period                     January 1st – Board of E&R
Board of Equalization and Review adjournment date (subject to change annually)
Generally around end of April, always published in the local newspaper

Annual Billing                     July/August