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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 persons holding others’ tangible personal property for storage, sale, renting, or any other business purpose to make required ownership reports to county assessor

    • Date: 01/15/2015  

    Last day for persons holding others’ tangible personal property for storage, sale, renting, or any other business purpose to make required ownership reports to county assessor. G.S. 105-315.

     § 105-315. Reports by persons having custody of tangible personal property of others.
    (a) As of January 1, every person having custody of taxable tangible personal property
    that has been entrusted to him by another for storage, sale, renting, or any other business
    purpose shall furnish the appropriate assessor the reports required by subdivision (a)(2), below:
    (1) Repealed by Session Laws 1987, c. 813, s. 14.
    (2) For all tangible personal property, except inventories exempt under G.S.
    105-275(33) and (34), there shall be furnished to the assessor of the county
    in which the property is situated a statement showing the name of the owner
    of the property, a description of the property, the quantity of the property,
    and the amount of money, if any, advanced against the property by the
    person having custody of it.
    (3) For purposes of illustration, but not by way of limitation, the term "person
    having custody of taxable tangible personal property" as used in this
    subsection (a) shall include warehouses, cooperative growers' and marketing
    associations, consignees, factors, commission merchants, and brokers.
    (b) Any person who fails to make the reports required by subsection (a), above, by
    January 15 in any year shall be liable to the counties in which the property is taxable for a
    penalty to be measured by any portion of the tax on the 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 property is taxable. Upon recovery of this penalty, the tax on
    the property shall be deemed to be paid.

     

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