Can I pay my tax bill by credit or debit card at the tax office?
Yes, you may pay your tax bill by credit card or debit card on our website or in person at the tax office. There is a processing fee for this service. If you pay in our office, staff is required to ask for another form of identification. You may also pay by electronic check online or by phone. There is no processing fee for paying by electronic check.
Where can I get information regarding Durham County tax foreclosure properties?
Payment plans can be made for REAL Property tax bills only, however this must be done prior to the bill becoming delinquent. Therefore, you can make payments without any formal payment agreement up until January 5th of each year. We recommend that you use our website that allows you to schedule payments to us on the 15th and 30th of each month.
I need to pay my bill but I am out of town.
You may go to the Durham County Website and pay online using a credit card (Visa, MasterCard or Discover). There will be a transaction fee for all credit cards transactions. You may also pay by E-check (there is no charge for this service).
I received a ***Notice of Past due Real Propety Taxes***. What does this mean?
The notice you have received is provided to taxpayers who may have recently purchased or acquired property. The notice provides an amount that remains outstanding on this parcel. If you have additional questions please call our office at 919-560-0300.
I am in bankruptcy. Why am I still getting notices?
Bankruptcy only covers the outstanding amount at the time you filed for bankruptcy. If you feel this is an error please call out office at (919)560-0300.
Why have you turned my account over for foreclosure?
Your real property tax account became delinquent as of January 6th. The tax collector has the authority by State Statute to use all enforcement measures including foreclosure to collect delinquent tax bills after that date.
Why do I have to pay attorney fees?
Once your tax account is turned over to an attorney firm for foreclosure, attorneys are authorized by State Statute to charge the fees and costs associated with the foreclosure process.
I have received a notice of bank attachment. Can I still pay the taxes to avoid having my bank account attached?
Yes, payment must be made in cash, certified check, money order or credit card only. No personal checks can be accepted. Please ensure that your payment reaches the Tax Office on or before the effective date on the notice You will also need to contact our office notifying us of the payment so we can ensure that the release has been made on your bank account.
When the bank processed the bank attachment they deducted more from my account than the amount shown on the notice. What do I need to do?
Your bank charges a fee for processing an attachment. This fee is retained by your bank, and you will need to contact them for further information regarding this charge.
What is a bank attachment and how does it work?
A bank attachment is a form of collection measures allowed by the NC General Statutes. It is served on your bank for outstanding taxes due. Your bank then places a hold on your accounts for ten (10) days or until they have been notified by the tax office that the debt has been paid in full. If your bill is not paid in full before the ten (10) day period ends, the bank is required by law to remit the amount of the attachment to the tax department.
Can I get my tags renewed while I'm under bankruptcy?
You will need to contact our bankruptcy representative at 919-560-0300.
Why is my tax bill not covered in my bankruptcy?
If you have listed Durham County Tax Collector as a creditor, your Bankruptcy plan will cover the bills prior to your filing date. If a bill come out after the filing date it is the responsibility of the taxpayer to do one of the following: 1. pay it or make payment arrangements 2. contact your attorney to have the post-petition bill included into your plan 3. call our office to check the timing on submitting an amended claim.
Can I make payment arrangements if I am in bankruptcy?
Any taxes that were due at the time you filed bankruptcy are included in your plan (pre-petition). We can only make payment arrangements on current tax bills (post-petition). To make payment arrangements please contact our office at 919-560-0300.
Can my house be foreclosed on for delinquent taxes while I am in bankruptcy?
No, but once your bankruptcy is completed or dismissed, all real property taxes must be paid in full to avoid further collection measures.
What will happen if I cannot pay my bill on time?
MOTOR VEHICLE tax bills that are not paid by the due date have interest of 5% the first month and 3/4% each month thereafter. Bills that remain unpaid are subject to the following enforcement measures, bank attachment, garnishing of wages, attachment of your state income tax refund,or levy on your personal property which can be sold to satisfy the tax bill. REAL PROPERTY tax bills that remain unpaid have interest that accrues at 2% interest the first month and 3/4% interest each month thereafter. Taxes that remain unpaid are a lien against the property and are subject to foreclosure, bank attachment, garnishing of wages, and levy of personal property to be sold to satisfy the taxes. PERSONAL PROPERTY tax bills that remain unpaid have interest that accrues at 2% interest the first month and 3/4% interest each month thereafter. Personal taxes that remain unpaid are subject to bank account attachment, garnishment of wages, attachment of your state income tax refund, or levy of your personal property which may be sold to satisfy the tax bill.
When are my personal property taxes due?
The tax bill covers the fiscal year of July 1 through June 30th. For example, the 2016 tax bill that was mailed in August of 2016 covers July 1, 2016 through June 30, 2017.
I paid with a credit card. Why the additional fee?
Credit card companies charge a convenience fee to process your credit card transaction. Typically credit card processing fees are absorbed by the company with whom you do business, however due to North Carolina Statutes, Durham County does not have the authority to absorb this cost.
Why does Durham County advertise tax liens on real property?
We are required by State Statute to advertise all outstanding real property bills in the local newspaper. Taxes are advertised in the name of the person that owned the property on the date taxes became delinquent, January 6th of each year.
I have a payment plan. Why am I advertised in the newspaper?
All property owners who have outstanding real property taxes owed in their name on the date taxes become delinquent will be advertised. Having a payment plan does not exclude your tax account from being advertised. A payment plan allows you time to pay your taxes without enforcement measures being used against you.
What is this letter I received that refers to a Debt Setoff?
The debt setoff is a form of enforcement in which the North Carolina Department of Revenue is notified of your debt and any refund due you will be attached to pay the bill. The state will also charge a fee of 5.00 as well as an administrative fee of 15.00.
Why have you taken my state tax refund when I have already paid my bill?
Once we receive the money from your refund through the debt set off program, we will apply this money to any delinquent taxes that you may have. If all delinquent taxes have been paid, a refund of the overpayment received from the State will be issued to you.
Why did I receive a letter for both debt setoff and wage garnishment or bank attachment?
Any debt that is past due is subject to all enforcement measures. Please refer to the instruction sheet enclosed with your debt setoff letter. The hearing officer has indicated in the instruction sheet that this letter does not keep you from having other collection enforcement measures taken against you. The purpose of the letter is to allow you 30 days to object to the refund being attached. You must have a valid reason for an objection (such as: not your tax bill or never lived in Durham.)
My account is in wage garnishment. How do I renew my tags?
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 in order 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.
I have received a notice of wage garnishment. Can I pay my bill to avoid having my wages garnished?
Yes, you can pay the tax bill in full to avoid the wage garnishment. You will be required to pay in cash, credit card, certified funds or money order. There is an additional processing fee for credit card payments.
I have been served with a wage garnishment. Will the total amount of my tax bill be taken out of my paycheck at one time?
The statutory deduction for a wage garnishment is 10% of the gross wages per pay period. However, some employers choose to take the full amount at one time.
What is this Notice of Sheriff's Levy I received?
The letter you received is a notification that your property tax bill remains unpaid. Your bill is subject to be turned over to the Sheriff's Office and your property may be seized and sold to satisfy your tax obligation. To avoid this action you will need to pay the amount on the notice in full. You may pay by cash, certified check, money order or you may pay by credit card by going online or coming in to the tax office. For credit card transactions there will be a transaction fee added to your bill.
Why did you turn my delinquent taxes over to a Sheriff?
Once your tax account becomes delinquent, the tax collector has the authority by State Statutes to use all enforcement measures including Sheriff's Levy executions to collect delinquent tax bills.
Why are there sheriff fees included on my tax bill?
Once your tax account is turned over to a deputy sheriff for collection, fees are charged as allowed by the North Carolina Rules of Civil Procedure.
What happens to my car if the sheriff takes it due to delinquent taxes?
Once your vehicle is taken by the Deputy Sheriff, there is a $75.00 towing fee added to your bill. The vehicle will be stored in a secure county storage area. You need need to contact the Deputy to reclaim your vehicle.
My car has been towed, how do I get it back?
Once your tax bill is paid in full, you will need to contact the deputy to reclaim your vehicle.
I have been served with a sheriff's levy. Can I make payment arrangements on my delinquent bill to avoid the levy?
Once a levy has been turned over to a deputy sheriff, the delinquent taxes must be paid in full within the time frame provided by the deputy on the notice that was left at your residence.
Why did you send the sheriff with a levy for taxes on a car that I no longer own?
Bills that remain unpaid are subject to enforcement actions against the taxpayer. The Sheriff may seize property (levy) that you now own to satisfy the delinquent taxes.
Does Durham County sell tax liens?
No, the option to sell tax liens was abolished by the legislature in 1983.
Where do I send my tax payment?
Please mail the bottom portion of your tax bill and check or money order to Durham County Tax Collector, PO Box 30090, Durham, NC 27702. PLEASE DO NOT MAIL CASH.
I set up payments online but my account does not show paid? Why?
Please contact our office at 919-560-0300
My tax bill is paid by my mortgage company. Can I pay the bill?
If you choose to pay the tax bill and your mortgage company has an escrow account, your mortgage company will submit payment to us typically in late November. If your mortgage company pays the tax bill and you have already submitted your payment, the refund will go directly back to the mortgage company . We understand that this process often takes several months for them to refund you. We recommend if you have an escrow account that you contact your mortgage company.
My name is misspelled on my tax bill. What do I need to do to correct it?
This is the information provided to us by DMV at the time you renewed or purchased your tag. This information is electronically placed in our tax system in which a bill is created. You will need to request a name change with DMV and they will inform us the following year of such change. Please contact our office at 919-560-0300
Why have I received a refund from Durham County Tax Administration?
Please contact our office at 919-560-0300 regarding refund inquiries.
What happens if my check is returned marked insufficient funds?
If your check is returned unpaid (insufficient funds, account closed, etc.) the taxes due will remain outstanding. In addition, penalties plus interest will be added to your account. A return check penalty of 10% ($25 minimum and $1000 maximum) plus any applicable interest will be applied to the total tax bill due. No personal checks will be accepted; you must send cash or certified funds.
Am I required to obtain a business license from Durham County?
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 Inspections 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 560-4700.
How much interest is charged per month for delinquent accounts??
Motor vehicles is 5% interest the first month and 3/4% interest each month thereafter. Real and personal property 2% the first month and 3/4% interest each month thereafter.
I paid my bill on time, why do you have interest on my account?
Please contact our office at 919-560-0300
When are my personal property taxes due?
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.
Must I have a license from the County to operate my business?
If you operate a business in Durham County, you may be required to obtain a privilege license. NC General Statute 160A-211 and the Durham County Privilege License Ordinance authorize the enforcement and collection of a Privilege License Tax for beer and wine. For assistance in obtaining a Privilege License, contact Durham One Call 560-1200. If you would like to apply for a Beer & Wine License, come to the Tax office. Documents required are your ABC Permit and a notarized copy of an application (which may be obtained from the Tax office) along with the application fee. - Beer Off Premises Fee: 5.00 - Beer On Premises Fee: 25.00 - Wine Off Premises Fee: 25.00 - Wine On Premises Fee: 25.00
Does Durham County license also cover the City of Durham?
A Durham County Privilege License for Beer & Wine will not be sufficient for the City of Durham if your business lies within the City Limits. You may obtain information on how to obtain a City Privilege license by calling Durham One Call 560-1200.
How long is my license valid?
Your County Privilege License must be renewed by April 30th of each year. A late fee of 5% will be added to any license renewal fee after May 2nd. The renewal fee should be printed on your license from last year. The fees are: - Beer Off Premises Fee: 5.00 - Beer On Premises Fee: 25.00 - Wine Off Premises Fee: 25.00 - Wine On Premises Fee: 25.00
I closed my business. Can I get a refund on my paid license fee?
In accordance with NC General Statute 105-113.78 all license fees are non refundable.
How do I apply for the disabled veteran's exemption; and what are requirements?
According to G.S.105-277.1.C , an application (AV-9) along with a form NCDVA-9 (Certification for Disabled Veteran Property Tax Exclusion) must be submitted to the Tax Office. Disabled veteran defined is a veteran whose character of service at separation was honorable or under honorable conditions and who has a total and permanent service-connected disability or who received benefits for specially adapted housing under 38 U.S.C.2101. There is no income or age limitation for this program; the first $45,000 of the appraised value of the permanent residence of the disabled veteran is excluded from taxation.
What are the Property Tax Relief Exclusions/Exemptions that I may benefit from?
North Carolina General Statutes for Property Tax Relief includes Elderly and Disabled Exclusion, Disabled Veteran Exclusion and Circuit Breaker Tax Deferrment Program. Property Tax Exemption or Exclusion includes Non-Profit Organizations for religious, scientific, charitable and educational purposes.
I am a disabled veteran. Can I get a discount on my vehicle taxes?
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 historical exemption application during the regular listing period. The application is available on our website: http://dconc.gov/government/departments-f-z/tax-administration/forms-and-publications (Form AV-10). Property classified as historic shall be taxed in each local taxing unit uniformly on the basis of fifty percent (50%) of the true value of the property.
My church has a bus. Is it automatically exempt from taxes?
No, your church will be required to complete an application for the religious exemption for motor vehicles (due no later than January 31). Upon our review, if your church meets the statutory requirements, an exemption would be granted. The application for Motor Vehicle Property Tax Exemption can be found on our website at http://dconc.gov/government/departments-f-z/tax-administration/forms-and-publications or you can call 919-560-0300 and request that we mail you an application.
Are churches automatically exempt from property taxes?
Yes, we offer the Homestead Exclusion program for the elderly and disabled. Additionally, in 2009 North Carolina began offering a tax deferment program known as 'Circuit Breaker'. Under the Circuit Breaker program, according to N.C.G.S 105-277.1B, taxes for each year are limited to a percentage of the qualifying owner's income. A qualifying owner must either be at least 65 years of age or be totally and permanently disabled. 1. For an owner whose income amount for the previous year does not exceed the income eligibility limit for the current year, which for the 2017 tax year is $29,500 . 2. The owner's taxes will be limited to four percent (4%) of the owner's income. 3.For an owner whose income exceeds the income eligibility limit ($29,500), but does not exceed 150% of the income eligibility limit, which for the 2017 tax year is $44,250, the owner's taxes will be limited to five percent (5%) of the owner's income. Application for this program must be submitted each year.
Do I have to apply for the Elderly or Disabled exclusion every year?
No, once the initial application has been approved, the owner does not need to file an application in subsequent years unless there is: 1. a physical change to the property; 2. a change in the use of the property; 3. a change in the qualification or eligibility of the taxpayer. 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. EXCEPTION: Circuit Breaker Tax Deferment requires that an application be filed annually.
When is my exemption application due?
Applications should be filed during the regular listing period, January 1 through January 31, but are considered timely through June 1. Applications received after June 1 are considered untimely.
How is income determined for the Elderly or Disabled Exclusion?
All moneys 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. You must provide a copy of the first page of your Individual Federal Income Tax Return for the previous calendar year (unless you do not file federal income taxes). 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.
What is the age requirement for the elderly exemption?
You must be 65 years or older on January 1 for the year in which you are applying for the exclusion. If the property is owned by both husband and wife, at least one must be 65 years or older.
I am an active duty soldier. Is my property exempt?
In compliance with the Servicemembers Civil Relief Act, NC does offer a military exemption. In order to determine eligibility you will need to submit a copy of your most recent Leave and Earning Statement (LES). If your LES indicates that your state of residence is North Carolina, you are required to pay the taxes and do not meet the military exemption requirements.
My husband is a resident of N.C. 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 personel that pay before the end of the 90 day period are not liable for any interest. A copy of the service member's military deployment orders must be mailed or faxed to our office. FAX: 560-0350 Mail: Durham County Tax Office, PO Box 3397, Durham, NC 27702
I am military active duty. Will my wife's property be exempt?
Unless your wife is also active duty military there are no statutes that provide for the exemption of her property.
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. http://www.ncleg.net/homePage.pl
Where is the Durham County Tax office located?
The address of the Tax Department is: 200 East Main Street 1st floor, Old Courthouse Durham, NC 27701
What is the last day to pay your taxes before they become delinquent?
The last day to pay your taxes(except Motor Vehicles) is January 5th before interest accrues. Taxes paid after January 5 are delinquent and are subject to interest. If January 5th falls on a weekend the next working day would be the last day to pay before interest accrues.
Who Sets The Tax Rate?
The Board of County Commissioners, by law, determines county tax rates. The rate will not be set until the annual budget adoption procedure concludes in late June. June. The new rate becomes effective on July 1.
My bill shows 'Capital Finance' what does that mean?
Capital Finance is the Debt Service Fund. It is for the purpose of funding all major capital projects undertaken by the county.
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 of them. Some of the city services include water, sewer, trash collection and police protection.
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 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.
The listing taxpayer is deceased. What do I need to do?
You must provide a copy of the death certificate. If the property was owned by husband and wife, 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 deceased estate file and will.
The listing taxpayer name has changed due to a divorce. What do I need to do?
You must provide the Tax Office with a copy of the court order. This will not change the deed name you must record a new deed with the Register of Deeds Office.
The listing taxpayer name has changed due to a marriage. What do I need to do?
You must provide the Tax Office with a copy of the marriage certificate. This will not change the deed name you must record a new deed with the Register of Deeds Office.
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.
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 2017 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 April 17, 2017. 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 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.
How do I find out about buying surplus property?
Surplus property information including current properties under or awaiting bids, bid forms, and other information can be accessed from the Durham County Engineering website - Open Space and Real Estate Division.
What is Comper?
Comper is an online residential property comparison tool. It provides basic information for your property, and for similar properties in your area. Comper displays qualified sales from the present appraisal period (2014 through 2015). This period reflects sales prior to the most recent general appraisal (January 2016). Comper can generate a comparison report which can be saved and printed. Comper is used in conjunction with our Appeal Resolution Center. Both of these online tools can be accessed through our online portal, www.dconc.gov/taxhelp.
Why is sale price for my house more than your assessed value?
The tax-assessed value is based on 100% market value as of the last general reappraisal, effective January 1, 2016.
How often are revaluations done? When is the next one?
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 be advanced by resolution of the county's governing body (County Commissioners). Durham County's most recent revaluation was effective January 1, 2016.
Are your measurements OUTSIDE or INSIDE?
Measurements are taken from the outside.
If my value is lowered can I get a refund for prior years?
We are not allowed to refund prior years. NC General Statute 105-287 states, 'An increase or decrease in appraised value made under this section is effective as of January 1 of the year in which it is made and is not retroactive'. In other words, the change can only be made effective for that year going forward.
Is land valued using deeded or mapped acres?
Mapped (or calculated) acreage is a more accurate determination of the actual acreage; therefore, we use mapped acres as one means of valuing land.
What is the Board of Equalization & Review?
The Board of Equalization and Review a 'special board' composed of five Durham County citizens appointed by the Board of County Commissioners to serve in their stead. The Board of E & R exists to hear taxpayer appeals with respect to the listing and appraisal of property. Each Commissioner appoints one Board member.
How do I find a land/building breakdown for condominium values?
Land is not separately priced on condominiums. Land value is inherent in the assessed value of the unit.
How do I determine square footage for individual condominium units?
This information can be obtained by calling our customer service Call Center at 919-560-0300 and requesting to speak with our Real Property Appraisal Division.
Do you physically measure the dwelling or use plans?
Exterior measurements are physically conducted. If plans are available, appraisers compare them to the information they have obtained.
I have three (3) bedrooms in my home. Your system says four.
The number of bedrooms is a descriptive field that does not change value. To ensure our data is correct contact our Call Center at 919-560-0300 and request that your property data be updated. Once we have received your information, it will be forwarded to the Appraisal Division to be corrected for the new appraisal year.
How can I determine how much the taxes will be for a newly constructed home?
It is best to have your closing attorney calculate taxes based on the sale price of the property. However this will be an estimate only, and will not be the actual tax bill amount.
What if my land does not pass the percolation (perk) test, and has not in years?
The land must be tested by the Health Department or private soil scientist. Once we receive a copy of the perk report, we will review your value. If the value is reduced, it will be for current year forward. It is not retroactive.
The square footage on my fee appraisal is different from tax records.
Our square footage will be different because we use outside dimensions and fee appraisals generally measure each room individually and use a cumulative total.
Do I need to be home when an appraiser visits?
You do not have to be home when an appraiser visits your home unless there is a need to have access to the inside. If that is the case, an appointment will be made prior to the visit.
An appraiser's card was left on my door. Why were they here?
If our office has received information from City/County Inspections regarding the issuance of a building permit or if you have recently filed a real estate appeal, one of our staff appraisers may have visited your property.
When does the appraiser visit my home to appraise it?
In a non-reval year, an appraiser could visit your property for any of the following reasons; 1). Change to property triggered by the issuance of a building permit(new construction, additions, or demolition) 2). Review of property due to land modification (parcel split or recombination) 3). Verification of physical characteristics in preparation for an appeal to the Board of Equalization and Review. 4). Transfer or sale of the property.
Who do you contact for city rehab liens?
You may contact Durham Neighborhood Improvement Services Department at 919-560-4570.
I no longer own this piece of property?
The ownership of real property is determined annually as of January 1. If you have received written communication from the TaxOffice and you are no longer the owner, please forward the correspondence to the current owner.
What are the requirements for the Present-Use program?
There are three (3) classifications of property that may qualify for the Present - Use Program; they are Agriculture, Forestry and Horticulture. Property coming within one of the three following classes may be eligible for Present-Use if a timely and proper application is filed. 1. AGRICULTURE -Individually owned agriculture land consisting of one or more tracts, one of which consists of a least 10 acres that are in actual production and for the (3) years preceding January 1 of the year for which benefit is claimed, have produced an average gross income of at least one thousand dollars ($1000.00) 2.HORTICULTURE-Individually owned horticulture land consisting of one or more tracts, one of which consists of at least 5 acres that are in actual production and that for the three years preceding January 1st of the year in which the benefit is claimed, have produced an average gross income of at least one thousand dollars ($1000.00) 3.FORESTRY - Individually owned forestland consisting of one more tracts, one of which consists of at least 20 acres that are in actual production and are not included in a farm unit.
My home is not worth the value you have it assessed for. How is this value determined?
The tax office values property based on 100% fair market value as of the effective date of the last reappraisal. When determining the assessed value of a property there are several factors considered. Among those is age of dwelling, square footage, property type, quality of construction, as well as the location of the property. Staff appraisers closely review sales of comparable properties within the same local area.
When can I appeal?
You can file 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 is published in the Durham Herald-Sun and on the county website. For 2017 appeals, the Board's adjournment date is April 17, 2017 at 5:00 p.m.
What are valid sales that I can submit to support my opinion of value?
Generally, market sales that occurred in 2014 or 2015 could be considered, provided that the sales are for properties that are comparable to yours in terms of features and location. The term "market sale" typically does not include transactions that occur between related parties, or that are the result of a foreclosure sale, short sale, or auction.
Will my current fee appraisal, HUD statement, or refinance be enough to lower my value?
This information can certainly be considered. Appraisals would need provide an opinion of value for a date that is reasonably close to January 1, 2016. Individual sale prices could be considered, but keep in mind that a single sale may not be reflective of the typical expected market sale price.
How often are reappraisals done?
By statute, reappraisals must be done at least every eight years.
Registered Motor Vehicles
Do you have the number to the NC DMV?
The Durham branch of the DMV is located at 1058 West Club Boulevard, Durham, NC 27707 (inside Northgate Mall). The phone number is (919 ) 286-4908. Hours of operation are Monday - Friday 9:00 to 5:00pm. The Raleigh branch (the main office) phone number is (919) 715-7000.
What is this additional fee on my vehicle bill?
It is an assessment fee set by the municipalities designated for public transportation. The fee is not based on the value of the vehicle. Durham County municipalities are the City of Durham, City of Chapel Hill and the City of Raleigh.
Can you change my name/address on my tax bill?
Based on North Carolina statute we are required to use the name and address provided by DMV. To ensure that future notices are mailed to you with the correct name/address, please make sure that when you renew your tag that you provide DMV with the change. Once DMV provide us with the name/address correction, the Tax Office will update our records to reflect the information from DMV.
When is the last day I can pay my motor vehicle tax bill?
All vehicle bills are payable on the 1st day of the month due, and may be paid up until the last day of the month due without interest, penalty, or enforcement actions.
I no longer own the car. Why must I pay the tax?
The Tax Office billed you because the tag was renewed or purchased. If you sold this vehicle or no longer have possession of the vehicle and you turned the tags into the NC Division of Motor Vehicles, contact our office with a MAV-2 form from DMV to see if a proration can be made.
I believe I was billed twice on the same car. What do I need to do?
Please contact our office at 919-560-0300 .
When can I appeal my vehicle value?
Licensed vehicle value appeals, and supporting documentation must be postmarked within 30 days of the billing date printed on the tax bill. Mail appeals and supporting documentation to Durham County Tax Administration, Attn: Vehicle Appeal, PO Box 3397, Durham, NC 27702.
What supporting documentation should I submit with my vehicle appeal?
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 of the year in which the taxes are due, documentation of high mileage from an annual inspection, oil change or other invoice, or repair estimates for significantly damaged vehicles.
I already paid my taxes. How do I get a block on my license plate removed?
Contact our office at 919-560-0300.
Why do I have a tax block on my license plate?
Failure to pay registered motor vehicle bills after the fourth month when they first become due will result in the enforcement of a block to the registration on the 8th month of non-payment.
How do I get a block removed on my vehicle?
Proof of payment is required before a tag block will be removed.
Why is the state's collection of vehicle property taxes changing?
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.'
When does the new Tag & Tax System take effect?
The new system is scheduled to be phased into effect with vehicle registration renewals that are due in September 2013. By August 2014, all North Carolina vehicles will be enrolled in the system.
Why has my registration renewal form changed?
The new form combines information about your vehicle registration renewal fee and your vehicle property tax due. The new Tag & Tax System allows you to make one payment for both registration renewal and vehicle property tax.
Will my vehicle registration renewal fee remain the same?
Yes. Vehicle registration renewal fees will remain the same annual cost. The only increase in your bill will reflect the vehicle property tax amount.
When is my vehicle tax due?
Your vehicle tax will be due at the same time you renew your vehicle. North Carolina law requires that your vehicle property tax be paid in order to renew the vehicle registration. The due date will be printed on the new combined notice that you receive in the mail.
Can I renew my vehicle registration if I do not pay my property tax first?
No. You cannot renew your vehicle's registration, whether it is leased or owned, unless the total taxes and registration fees on the vehicle are paid.
Am I paying vehicle property taxes for the coming year, or for the preceding year?
Taxes due on this notice are for the coming year, covering the same period as the vehicle registration.
What if I lease my vehicle? Do I need to pay my property taxes to the leasing company?
No. Vehicle property taxes on leased motor vehicles must be paid in full at the time of renewal. A copy of the combined tag and tax notice is not sent to the leasing company.
Is interest charged on late payments?
Yes. State law requires that interest be charged on late vehicle property tax payments and on late registration renewals.
How will I know what vehicle property tax I owe?
Your property tax will be included on the new combined notice with your county and municipality tax rates and other applicable taxes due.
Will I receive a tax refund if I transfer my license plate to another vehicle during the year?
No. If you have paid your vehicle property tax for the year and then transfer the license plate to another vehicle, you will not be eligible for a refund of the taxes paid. The registered motor vehicle to which the plates are transferred will not be taxed until its current registration is renewed.
When can I apply for a refund of vehicle property taxes paid?
An owner can apply for a refund of taxes paid when a motor vehicle is sold or registered out of state. The refund will be calculated on any full calendar months remaining in the registration period after the license plate is surrendered to the N.C. Division of Motor Vehicles. Within one year of surrendering the license plates, the owner must present the following to the county tax office: (1) Proof of plate surrender to N.C. DMV (DMV Form FS20); and (2) Copy of the Bill of Sale or the new state's registration.
Should I pay vehicle property tax if I am active duty military?
Active duty non-resident military personnel may be exempt from North Carolina motor vehicle property tax. To qualify for an exemption, you must present a copy of your Leave & Earnings Statement to the county tax office. The statement should be for the month and year in which you register the vehicle and must include your Estimated Time of Separation (ETS) date and home of record.
My bill shows 'Capital Finance' what does that mean?'
Capital Finance is the Debt Service Fund. It is for funding all major capital projects undertaken by the county.
I have moved out of state. Do I have to pay the Durham County tax bill on my vehicle?
You may be entitled to a proration or refund upon Durham County receiving your new registration. You are also required to return your tag to NCDMV, 1100 New Bern Ave., Raleigh, NC 27697
I paid taxes when I purchased and/or registered my vehicle. Why am I receiving a bill?
When you purchase a car in North Carolina and register it for the first time you pay state taxes, a road use fee, registration fee, tag and title fees. The tax bill from Durham County is for City and County taxes. The bill covers a full year beginning from the renewal date to the date the license tags expires.
I purchased my car in 2012. Why does my bill say it is for 2011?
The Tax Office operates on a fiscal year which spans from July 1, (2011) through June 30, (2012). This taxing period is referred to as the tax year 2011. Any vehicle tax bills generated during this time period are referred to as 2011 tax bills.
How do I apply for a release or refund on my vehicle?
The owner surrenders the plate on the listed vehicle to Division of Motor Vehicles and obtains a FS-20 form and a bill of sale in order to receive a prorated tax bill for the months the tags were in used.
I have only owned this vehicle for 4 months. Why is the bill so high?
This bill covers a full year beginning from the renewal date to the date the license tag expires.
The value on my tax bill is more than I paid for the vehicle. How do I appeal?
Submit a copy of the bill of sale documenting the purchase price from a local dealer within thirty (30) days of the due date on your bill.
How are registered motor vehicles valued?
Motor vehicles are valued by year, make and model in accordance with the North Carolina Vehicle Valuation Manual. Values are based on the retail value of the motor vehicle as of January 1 of the year in which the taxes are due. For ad valorem tax purposes, licensed motor vehicles are NOT valued at wholesale, blue book or private party asking price.
Should I list my licensed motor vehicle during the regular listing period?
A licensed motor vehicle does not have to be listed for taxation. Registering a newly purchased motor vehicle or renewing a current registration with the NC Division of Motor Vehicles constitutes listing for local property taxes.
I received a bill on a car that was stolen. Do I owe the taxes?
Provide a letter from the insurance company stating they have taken possession of the title, a receipt from the DMV showing the tag has been turned in and/or recognized as lost/stolen. You may be entitled to a possible proration/refund. Note: A police report does not qualify as proof.
I transferred tags from my old car to a new car. Do I owe the tax bill on the old car?
Yes, taxes follow the transferred tags. You will receive a bill on the new vehicle next year.
I turned in a leased vehicle. Why does the leasing company say I owe tax?
If the leasing company sold the vehicle you turned in, our office will need to see a bill of sale from the leasing company and a receipt (FS-20) from the DMV showing the tag has been turned in. Our office may prorate the leasing company's bill.
I turned my tags into DMV. What should I do about the taxes?
If you still own the vehicle the taxes are due in full. If not, the tax office will need proof of ownership transfer of the vehicle along with a FS-20 form from DMV. This could include a copy of the bill of sale or a copy of the front and back of the title transfer showing you sold the vehicle.
I sold my vehicle but still have the tags. Do I have to pay taxes?
Yes, turn your tags into Division Motor Vehicle, then request a release or refund.
How long do I have to request a refund after the tags are turned into the DMV?
You must present a receipt from DMV to our office within one year of surrendering the plates.
What does "registered vehicle" mean?
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 tagged cars, trucks, boat trailers, utility trailers, camping trailers, and motor homes. Registered vehicles with a current (unexpired) tag are a special class of personal property and are excluded from being listed each year.
I am not a resident of Durham County, can I use the Durham County Convenience Center?
Yes, the fee is currently $250.00. 'The Durham County Convenience Center is for the disposal of household waste only.' No waste from businesses, contractors, landscapers or any form of commercial or agricultural activity is accepted.
Can I obtain a decal without coming into your office?
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 2017 through December 2017 the cost will be $158.81 and January 2018 through June 2018 the cost will be $79.40. The mailing address is Durham County Tax Office, PO Box 3397, Durham, NC 27702
If I lose my decals can I get a replacements?
Replacement decals may be purchased for a cost of $158.81.
When should I receive my current solid waste sticker?
FOR COUNTY RESIDENTS (residents not living in the City Limit of Durham), you will receive your solid waste decal with your annual county tax bill in August of each year. However, if you are a city resident who purchased a decal you will be required to purchase a new decal by September 1st.
If I contract someone to pick up my trash, do I still have to pay the solid waste fee on my taxes?
Yes, this fee includes the usage of the convenience sites and the recycling program. Therefore, every citizen who resides outside the municipal limits is required to pay the fee.
Is there an elderly discount?
No, there are no provisions in the statutes or ordinances to allow a reduced fee to any resident.
I have more than one car, do I have to purchase addtitional decals for each vehicle?
You will be issued 2 decals. Additional decals may be purchased at a cost of $158.81 each.
Why is the fee $158.81?
That is the minimum user fee projected to cover the County's cost.
How long is the decal valid?
The decal is valid for a fiscal year, from July 1 through June 30 of the following year.
When I receive my new decal, what should I do with the old decal?
Please remove any prior year decal as each decal is specific to the current year. The new decal should be applied to the bottom right hand corner of your windshield (Passenger side of vehicle)
How will County residents be provided their decals?
FOR COUNTY RESIDENTS (residents not living in the City Limits of Durham), Solid Waste Decals will be mailed each year in your annual tax bill.
What happens if I sell my car or get a new windshield during the year?
You will be required to provide documentation that you have a new vehicle or a replacement windshield and may purchase a replacement decal for replacement cost of $ 5.00.
Is there a prorated fee for each month?
No, there are no provisions for a monthly pro-rated fee. Decals will be sold on a fiscal year or a half fiscal year cost only.
Can I take a U-Haul Truck, 8 ft Truck, Van or Work Truck to the Convenience Center?
No commercial vehicles are allowed to dump trash at the site. Durham County Convenience Center is for the disposal of household waste only. No waste from businesses, contractors, landscapers or any form of commercial or agricultural activity is accepted.
I own property in Durham County, but I do not have a house on the property. Will I receive a Solid Waste decal?
No solid waste decals are provided to residents who own vacant property. A liveable residential structure must be located on the property.
I am not a full time resident of Durham County, but I do live here in the summer. Can I use the Convenience Center?
If you pay property taxes in Durham County that include a solid waste fee, you are permited to use the sites by displaying your decal. If you are not a resident who owns real property in Durham County you can purchase a decal for disposal of household waste while living here in Durham.
Is there a reduced fee for seasonal and part time Durham County residents?
No, there are no provisions in the statutes or ordinances to allow a reduced fee to any resident.
If I own rental home can the tenant use the decal?
We provide decals to residential property owners annually for the use of the solid waste convenience centers. However, the owner of the property will need to provide the decal they receive to the tenant, or the tenant can purchase a decal based on current rates.
Will having the Solid Waste decal also provide me access to the City Landfill?
No, the City Landfill fee is a separate fee for City and County Residents. The Landfill is located at 2115 East Club Boulevard and a per ton disposal fee applies.
Can I purchase solidwaste decals online?
At this time this option is not available.
Can I pay for my solid waste decal by credit card or e-check?
At this time this option is not available.
I have recently purchased a home in Durham County.' How do I get my decal?
You can purchase a decal for a fee of $158.81.
Tangible Business Personal Property
If I am granted an extension, what is the deadline for submitting my listing?
If your listing is mailed to our office, it must be received or US postmarked by April 15th; and if you submit the listing by utilizing our online application, it must be submitted by April 15th.
Is software taxable?
Software is taxable if it is embedded, meaning computer instructions known as microcode that resides permanently in the internal memory of a computer system and not intended to be removed, or it is purchased or licensed from a person who is unrelated to the taxpayer and it is capitalized on the books of the taxpayer in accordance with GAAP (Generally Accepted Accounting Principles). Expensed software is exempted.
How much are the taxes on my business personal property?
Taxes are calculated according to the (Assessed Value x Tax Rate) in your district per one hundred dollars valuation.
How can I change my address for my business?
You may change your address by downloading the change of address form found at Forms and Publications or by calling our office at 919-560-0300.
When can I appeal my business personal property value?
Pursuant to N.C.G.S. 105-317.1 you may appeal your business personal property value within 30 days of the bill date. Your appeal must be made to Durham County Tax Administration . Appeal forms can be downloaded at Forms and Publications.
How do I request an extension?
You may request an extension online, by mail (PO Box 3397, Durham NC 27702-3397), fax (919) 328-6176 or email (Tax-BPP@dconc.gov) the request by the end of the listing period, January 31st
Are instructions available for completing the business listing form?
Instructions for preparing listing forms are attached to the form. Visit Forms and Publications to access the listing form and instructions.
Can I list my business property on-line?
Yes, you can list your business property online if it is an existing business. You must have your account number/owner id and listing number in order to list online.
How do I get my business personal property account number?
You can do a tax bill search by business name to view the account number associated with current and previous tax bills; or, call our office at 919-560-0300.
What is Business Personal Property?
All assets used in the conduction of a business or trade is Business Personal Property and should be listed with the County.
What business personal property am I required to list?
All businesses should list all assets used in the conduction of their business. Examples are: computers, printers, copiers, furniture & fixtures, machinery & equipment, tools, telephone and their systems, fax machines, alarms, display cabinets, racks, etc., cleaning supplies, office suplies. This list is illustrative of the type of property that should be listed, but there may be other assets that should be listed. Additional questions may be directed to the Tax Office at 919- 560-0300. All assets used in a business should be listed whether they are capitalized or expensed, with the exception of expensed computer software.
I listed my business in the wrong county. Will I be penalized?
If you listed in the wrong county and your listing was on time, you will not be penalized. However, you will have to furnish proof of filing on time in the other county.
My business was listed in two counties. Can I get a refund?
You may be subject to a refund in Durham County if you did not have any assets in this County on January 1st. However, you will have to show proof that you listed your property in another county. You may send a copy of your listing in the other county.
When does the Business Personal Property need to be listed?
The listing deadline for filing business personal property is January 31st, unless you have requested and been granted an extension. The filing deadline is extended until April 15th with an approved extension request.
Can my accountant list my business property on-line?
Yes, your accountant can list your business property online.
Can my accountant sign my personal property listing form?
An agent of the taxpayer authorized by the taxpayer or a principal officer may sign the listing. The agent must have an Authorized Agent Form on file with the NC Department of Revenue for each taxpayer.
Can I request an extension for listing business property?
Yes, you can request an extension for listing your business. The request must be received or US postmarked by January 31st.
How did you arrive at the values on my business property?
Appraisers apply the North Carolina Department of Revenue Cost and Depreciation schedules to the cost listed by you to determine the assessed value.
What is the assessed value of my business property?
The assessed value of your business personal property is the fair market value derived from the cost, depreciated according to the type of property.
When are the listing forms mailed?
The listing forms are generally mailed the last week of December. If you do not receive your listing forms by the middle of January, call this office at 919-560-0300.
I sold my business. Do I have to list my business?
If you sold your business after January 1st, you will have to list your business and note on the listing forn when the business was sold.
I purchased my business after January 1st. Do I have to list?
If you were not operating your business on January 1st, you do not have to list the business for that year. However, if you are in business on January 1st of the following year, you will have to list your business with the Tax Administration Office.
I closed my business after January 1st. I received a tax bill. How much am I responsible for?
Ownership, value and situs are determined as of January 1 of each year. You are responsible for the taxes for this year. The following January when you receive a business listing form, you will need to write on it that the business was sold and what happened to the assets.
Are leasehold improvements taxable?
Leasehold improvements are taxable. If you make improvements to a building that you do not own, please provide a detailed list of the improvements along with your listing. Examples of leasehold improvements are dropped ceilings, special lighting or lavatories.
Do I have to list my supplies?
Yes, you must list the supplies that you had on hand on January 1st. This would include office supplies, maintenance supplies, cleaning supplies, fuels of any kind, spare parts for equipment that are not held for resale. Supplies that are immediately consumed in the manufacturing process or that become a part of the property being sold, such as packaging materials or raw materials for a manufacturer, do not have to be listed.
I have a business in my home. Do I have to list it?
Yes. You must list your business if you are filing your business as income for Federal and State income tax purpose and receiving depreciation on your assets against your income.
I did not buy any new equipment or assets. Do I have to list?
Yes, a return is required to be filed with our office each year,listing the cost of all assets associated with your business even if no new assets were purchased.
What is Construction-in-Progress (CIP)?
CIP is an asset that is being constructed but has not been completed. It can be real or personal property; however, only list personal property associated with your business.
Can I fax my listing forms?
No, we do not accept faxed listing forms. You must mail the listing form in with the original signature.
Do I have to list farm equipment?
Yes, you will have to list farm equipment, because you are generating income from it.
What do I have to list from my rental property?
You will have to list all appliances, such as dishwashers, stove/range refrigerators, washer/dryer, microwave oven, and household furnishing in your rental properties.
What are late listing penalties?
There is added a penalty of 10% for each listing period in which the property was not listed up to a maximim of 60%
Tangible Personal Property
Do you offer exemptions for the elderly on vehicles?
There are no statues in North Carolina that allow us to give an exemption on motor vehicle for the elderly.
What personal property am I required to list?
List all aircrafts, boats, boat motors(detachable), manufactured/mobile homes, jet skis, and permanent tag vehicles and unlicensed vehicles owned by you on January 1st.
I sold this boat. Why did I receive a tax bill?
If you were the legal owner of the boat January 1, you are responsible for the taxes that year.
When am I required to list personal property?
The listing period is January 1 - January 31 of each year.
Are manufactured homes required to be listed each year for taxes?
Manufactured homes are required to be listed each year as personal property under North Carolina General Statues if they do not qualify as real property. To qualify as real property, the owner must own the land, the wheels and tongue are removed.
What happens if I do not return the listing form timely?
As required by state law, late listings will receive a 10% penalty.
What is the penalty on late listings?
There is added a penalty of 10% for each listing period in which the property was not listed up to a maximum of 60%.
If January 31st falls on a weekend, what is the listing deadline?
The next business day.
Will you be mailing me a listing form each year?
Taxpayers who have listed personal property the previous year should expect to annually receive a listing form.
Can I fax my listing form in?
You cannot fax the listing form to us. The form must be brought into the tax office or postmarked by January 31st.
Will you send a notice of my property's assessed value?
Your tax bill that you receive first of August will serve as your assessment notice. You have 30 days from the mailing date on the bill to appeal the personal property value.