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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

Timothy "Dwane" Brinson
Tax Administrator

201 East Main Street
3rd Floor

Administration Bldg. II
Durham, NC 27701
Phone: 919-560-0300
FAX: 919-560-0350
Hours: 8:30 AM-5:00 PM
tax_assessor@dconc.gov

 Reappraisal   Tax Bill Search
 Appealing your value  Property Tax Forms and Publications2  Payment Options2
 Real Porperty Tax Help  Business Listing System2  Tax Rates

 

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

 

Important Dates

    Last day for operators of qualifying mobile home parks, marinas, and aircraft storage facilities to make required ownership reports to county assessor. G.S. 105-316.

    • Date: 01/15/2020  (all day)

    Last day for operators of qualifying mobile home parks, marinas, and aircraft storage facilities to make required ownership reports to county assessor.  G.S. 105-316.

    § 105-316.  Reports by house trailer park, marina, and aircraft storage facility operators.

    (a)        As of January 1 each year:

    (1)        Every operator of a park or storage lot renting or leasing space for three or more house trailers or mobile homes shall  furnish to the assessor of the county in which the park or lot is located the name of the owner of and a description  of each house trailer or mobile home situated thereon.

    (2)        Every operator of a marina or comparable facility renting, leasing, or otherwise providing dockage or storage space for three or more boats, vessels, floating homes, or floating structures shall furnish to the assessor of the county in which the marina or comparable facility is located the name of the owner of and a description of each boat, vessel, floating home, or floating structure for which dockage or storage space is rented, leased, or otherwise provided.

    (3)        Every operator of a storage facility renting or leasing space for three or more airplanes or other aircraft shall furnish to the assessor of the county in which the storage facility is located the name of the owner of and a description of each airplane or aircraft for which space is rented or leased.

    (b)        Any person who fails to make any report required by subsection (a), above, by January 15 of any year shall be liable to the county in which the house trailers, mobile homes, boats, vessels, floating homes, floating structures, or airplanes are taxable for a penalty to be measured by any portion of the tax on the personal property that has not been paid at the time the action to collect this penalty is brought, plus two hundred fifty dollars ($250.00). This penalty may be recovered in a civil action in the appropriate division of the General Court of Justice of the county in which the personal property is taxable. Upon recovery of this penalty, the tax on the personal property shall be deemed to be paid. (1939, c. 310, s. 1002; 1955, c. 1069, s. 3; 1965, c. 592; 1971, c. 806, s. 1; 1985, c. 378, ss. 1, 2; 1987, c. 45, s. 1.)

     

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