ATTENTION! Durham County Government is closing most offices to the public effective Monday, March 23, 2020. To read the detailed release about the closing, visit our news section at dconc.gov or click here.
Message from Tax Administrator Dwane Brinson
Timothy "Dwane" Brinson
Administration Bldg. II
The Tax Department is responsible for:
• Listing real and personal property
• Assessing real and personal property
• Maintenance of property maps
• Property ownership changes
• Collection of current and delinquent taxes
• Room occupancy taxes
• Fees associated with solid waste
• Fees associated with county owned parking facilities
• Issuing Beer and Wine License
Unpaid 2019–20 taxes become delinquent today
- Date: 01/07/2020 (all day)
Transferred from Monday, January 6. Unpaid 2019–20 taxes become delinquent
today, and 2 percent interest accrues. G.S. 105-360(a).
§ 105-360. Due date; interest for nonpayment of taxes; discounts for prepayment; interest on overpayment of tax.
(a) Taxes levied under this Subchapter by a taxing unit are due and payable on September 1 of the fiscal year for which the taxes are levied. Taxes are payable at par or face amount if paid before January 6 following the due date. Taxes paid on or after January 6 following the due date are subject to interest charges. Interest accrues on taxes paid on or after January 6 as follows:
(1) For the period January 6 to February 1, interest accrues at the rate of two percent (2%).
(2) For the period February 1 until the principal amount of the taxes, the accrued interest, and any penalties are paid, interest accrues at the rate of three-fourths of one percent (3/4%) a month or fraction thereof.