Frequently Asked Questions

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  • Appeal Representation

    • 01. For Individuals, who can file appeals to the Board of Equalization and Review?

    • 02. For Individuals, who can represent the owner before the Board of Equalization and Review?

    • 03. For Individuals, what actions are allowed by a Power of Attorney?

    • 04. For Business Entities, who can file appeals to the Board of Equalization and Review?

    • 05. For Business Entities, who can represent the owner before the Board of Equalization and Review?

    • 06. For Business Entities, what actions are allowed by a Power of Attorney?

    • 07. Where can I find a sample Power of Attorney (POA)?

    • 08. Where can I find the Non-Attorney Representative Authorization (NARA)?

    • 09. What is a Business Entity?

    • 10. Is the Board of Equalization and Review a quasi-judicial body? How does that affect the appeals process?

    • 11. Why are there restrictions on Powers of Attorney for filing appeals to the Board of Equalization and Review and for representing the taxpayer before the Board?

    • 12. How is a Non-Attorney Representative different from a Power of Attorney?

    • 13. Why can a Power of Attorney file an appeal for an individual but not for a business entity?

  • Billing and Collections

    • Am I required to obtain a business license from Durham County?

    • Can I get my tags renewed while I'm under bankruptcy?

    • Can I make monthly payment arrangements?

    • Can I make payment arrangements if I am in bankruptcy?

    • Can I pay my tax bill by credit or debit card at the tax office?

    • Can my house be foreclosed on for delinquent taxes while I am in bankruptcy?

    • Does Durham County sell tax liens?

    • How can I find out if my tax bill has been paid

    • How do I change my address with your office?

    • How much interest is charged per month for delinquent accounts??

    • I am in bankruptcy. Why am I still getting notices?

    • I have a payment plan. Why am I advertised in the newspaper?

    • I have been served with a sheriff's levy. Can I make payment arrangements on my delinquent bill to avoid the levy?

    • 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?

    • I have received a notice of bank attachment. Can I still pay the taxes to avoid having my bank account attached?

    • I have received a notice of wage garnishment. Can I pay my bill to avoid having my wages garnished?

    • I need to pay my bill but I am out of town.

    • I paid my bill on time, why do you have interest on my account?

    • I paid with a credit card. Why the additional fee?

    • I received a ***Notice of Past due Real Propety Taxes***. What does this mean?

    • I set up payments online but my account does not show paid? Why?

    • My account is in wage garnishment. How do I renew my tags?

    • My car has been towed, how do I get it back?

    • My name is misspelled on my tax bill. What do I need to do to correct it?

    • My tax bill is paid by my mortgage company. Can I pay the bill?

    • What are the requirements for a beer/wine license?

    • What happens if my check is returned marked insufficient funds?

    • What happens to my car if the sheriff takes it due to delinquent taxes?

    • What is a bank attachment and how does it work?

    • What is this letter I received that refers to a Debt Setoff?

    • What is this Notice of Sheriff's Levy I received?

    • What payment options do you offer?

    • What will happen if I cannot pay my bill on time?

    • When are my personal property taxes due?

    • When are my personal property taxes due?

    • 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?

    • Where can I get information regarding Durham County tax foreclosure properties?

    • Where do I send my tax payment?

    • Why are there sheriff fees included on my tax bill?

    • Why did I receive a letter for both debt setoff and wage garnishment or bank attachment?

    • Why did I receive a tax bill for real property that I no longer own?

    • Why did you send the sheriff with a levy for taxes on a car that I no longer own?

    • Why did you turn my delinquent taxes over to a Sheriff?

    • Why do I have to pay attorney fees?

    • Why does Durham County advertise tax liens on real property?

    • Why have I received a refund from Durham County Tax Administration?

    • Why have you taken my state tax refund when I have already paid my bill?

    • Why have you turned my account over for foreclosure?

    • Why is my tax bill not covered in my bankruptcy?

  • Business License

    • Does Durham County license also cover the City of Durham?

    • How long is my license valid?

    • I closed my business. Can I get a refund on my paid license fee?

    • Must I have a license from the County to operate my business?

  • Exemptions/ Exclusions

    • 01. Do you offer any programs to assist the elderly or disabled?

    • 02. How do I apply for a tax relief or exemption program?

    • 03. Do I have to apply for tax relief every year?

    • 04. How is income determined for the Elderly/Disabled Exclusion and the Circuit Breaker Deferment?

    • 05. Are churches automatically exempt from property taxes?

    • 06. My church has a bus. Is it automatically exempt from taxes?

    • 07. My home is historic. Is the property exempt?

    • 08. Do I have to apply for an exemption every year?

    • 09. When is my exemption/tax relief application due?

    • 10. I am a disabled veteran. Can I get a discount on my vehicle taxes?

    • 11. I am an active duty soldier. Is my property exempt?

    • 12. My husband is a resident of North Carolina but is deployed, does he owe taxes?

  • General Questions

    • 01. My bill shows 'Capital Finance' what does that mean?

    • 02. What are the hours of operation of the Tax office?

    • 03. What are the North Carolina General Statutes?

    • 04. What is the last day to pay your taxes before they become delinquent?

    • 05. What is the tax rate for Durham City\County?

    • 06. Where is the Durham County Tax office located?

    • 07. Who sets the tax rate?

  • Land Records

    • 01. How can I find out the owner of a specific property?

    • 02. How do I find the deed book, page, and plat numbers for my parcel?

    • 03. My Property was Annexed and I received a tax bill. What am I paying for?

    • 04. The listing taxpayer is deceased. What do I need to do?

    • 05. The listing taxpayer name has changed due to a divorce or marriage. What do I need to do?

    • 06. What does an arms-length transaction mean?

    • 07. What is the acreage of my parcel?

    • 08. What is the difference between deeded and mapped acreage?

    • 09. What is the legal description for my parcel?

    • 10. 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.

  • Real Property

    • An appraiser's card was left on my door. Why were they here?

    • Are your measurements OUTSIDE or INSIDE?

    • Do I need to be home when an appraiser visits?

    • Do you physically measure the dwelling or use plans?

    • How can I determine how much the taxes will be for a newly constructed home?

    • How can I file an appeal?

    • How do I appeal online?

    • How do I determine square footage for individual condominium units?

    • How do I find a land/building breakdown for condominium values?

    • How do I find out about buying surplus property?

    • How often are reappraisals done?

    • How often are revaluations done? When is the next one?

    • I have three (3) bedrooms in my home. Your system says four.

    • I no longer own this piece of property?

    • If my value is lowered can I get a refund for prior years?

    • Is land valued using deeded or mapped acres?

    • My home is not worth the value you have it assessed for. How is this value determined?

    • The square footage on my fee appraisal is different from tax records.

    • What are the requirements for the Present-Use program?

    • What are valid sales that I can submit to support my opinion of value?

    • What if my land does not pass the percolation (perk) test, and has not in years?

    • What is Comper?

    • What is the Board of Equalization & Review?

    • When can I appeal?

    • When does the appraiser visit my home to appraise it?

    • Who do you contact for city rehab liens?

    • Why is sale price for my house more than your assessed value?

    • Will my current fee appraisal, HUD statement, or refinance be enough to lower my value?

  • Real Property Reappraisal (Revaluation)

    • Are there any circumstances in which values would change before the next reappraisal?

    • Do I need to attend my appeal hearing?

    • How are appraisal and taxation related?

    • How can I appeal?

    • How can I view the information you have on file for my property?

    • How do I know if I should appeal?

    • How do I qualify for property tax exemptions?

    • How does reappraisal benefit homeowners?

    • How long do appeal reviews take?

    • What are the qualifications of your appraisers? How are they trained?

    • What is market value?

    • What is reappraisal? How does it work?

    • When will the reappraisal occur? When will it take effect?

    • Why is Durham County reappraising property values?

    • Why is the reappraisal cycle being shortened from eight years?

    • Will my tax bill change?

  • Registered Motor Vehicles

    • 01. What does "registered vehicle" mean?

    • 02. Should I list my licensed motor vehicle during the regular listing period?

    • 03. How will I know what vehicle property tax I owe?

    • 04. When is my vehicle tax due?

    • 05. What time frame am I paying vehicle property taxes on?

    • 06. Can I renew my vehicle registration if I do not pay my property taxes?

    • 07. When is the last day I can pay my motor vehicle tax bill?

    • 08. What if I don’t pay my NC Combined Registration Renewal and Property Tax Notice by the due date?

    • 09. Can you change my name/address on my tax bill?

    • 10. I just purchased this vehicle and paid taxes to the dealer. Why am I receiving a bill?

    • 11. How do I apply for a release or refund on my vehicle?

    • 12. How long do I have to request a refund after the tags are turned into the DMV?

    • 13. I have moved out of state. Do I have to pay the taxes on the notice that I just received?

    • 14. I no longer own the car. Do I have to pay the taxes on the notice that I just received?

    • 15. I turned my tags into DMV. What should I do about the taxes?

    • 16. Will I receive a tax refund if I transfer my license plate to another vehicle during the year?

    • 17. How do I get a block/stop removed on my vehicle?

    • 18. I believe I was billed twice on the same car. What do I need to do?

    • 19. I am a disabled veteran. Can I get a discount on my vehicle taxes?

    • 20. I am an active duty soldier. Do I have to pay property taxes on my vehicle?

    • 21. I transferred tags from my old car to a new car. Do I have to pay the taxes on the notice that I just received for the old car?

    • 22. I don’t live in Durham County. Why does my NC Combined Registration Renewal and Property Tax Notice state Durham County?

    • 23. How are registered motor vehicles valued?

    • 24. I disagree with the value on my vehicle. How can I appeal?

    • 25. What supporting documentation should I submit with my vehicle appeal?

    • 26. What if I lease my vehicle? Do I need to pay my property taxes to the leasing company?

    • 27. Why did the state's collection of vehicle property taxes change?

    • 28. When did the DMV begin collecting the property taxes on vehicles?

    • 29. Will my vehicle registration renewal fee remain the same?

    • 30. Do I have to have my vehicle inspected before I pay the NC Combined Vehicle Registration Renewal and Property Tax Notice?

    • 31. Do you have the phone number to the NC DMV?

  • Solid Waste

    • Can I obtain a decal without coming into your office?

    • Can I pay for my solid waste decal by credit card or e-check?

    • Can I purchase solidwaste decals online?

    • Can I take a U-Haul Truck, 8 ft Truck, Van or Work Truck to the Convenience Center?

    • How long is the decal valid?

    • How will County residents be provided their decals?

    • I am not a full time resident of Durham County, but I do live here in the summer. Can I use the Convenience Center?

    • I am not a resident of Durham County, can I use the Durham County Convenience Center?

    • I have more than one car, do I have to purchase addtitional decals for each vehicle?

    • I have recently purchased a home in Durham County.' How do I get my decal?

    • I own property in Durham County, but I do not have a house on the property. Will I receive a Solid Waste decal?

    • If I contract someone to pick up my trash, do I still have to pay the solid waste fee on my taxes?

    • If I lose my decals can I get a replacements?

    • If I own rental home can the tenant use the decal?

    • Is there a prorated fee for each month?

    • Is there a reduced fee for seasonal and part time Durham County residents?

    • Is there an elderly discount?

    • What happens if I sell my car or get a new windshield during the year?

    • When I receive my new decal, what should I do with the old decal?

    • When should I receive my current solid waste sticker?

    • Why is the fee $158.81?

    • Will having the Solid Waste decal also provide me access to the City Landfill?

  • Tangible Business Personal Property

    • 01. Are leasehold improvements taxable?

    • 02. Can my accountant list my business on -line?

    • 03. Do I have to list farm equipment?

    • 04. I closed my business after January 1st. I received a tax bill. How much am I responsible for?

    • 05. I sold my business. Do I have to list my business?

    • 06. Is software taxable?

    • Are instructions available for completing the business listing form?

    • Can I fax my listing forms?

    • Can I list my business property on-line?

    • Can I request an extension for listing business property?

    • Can my accountant sign my personal property listing form?

    • Do I have to list my supplies?

    • How can I change my address for my business?

    • How can I get a listing form to list my business?

    • How did you arrive at the values on my business property?

    • How do I get my business personal property account number?

    • How do I request an extension?

    • How much are the taxes on my business personal property?

    • I did not buy any new equipment or assets. Do I have to list?

    • I have a business in my home. Do I have to list it?

    • I listed my business in the wrong county. Will I be penalized?

    • I purchased a new business. What do I need to do?

    • I purchased my business after January 1st. Do I have to list?

    • If I am granted an extension, what is the deadline for submitting my listing?

    • My business was listed in two counties. Can I get a refund?

    • What are late listing penalties?

    • What business personal property am I required to list?

    • What do I have to list from my rental property?

    • What is Business Personal Property?

    • What is Construction-in-Progress (CIP)?

    • What is the assessed value of my business property?

    • When are the listing forms mailed?

    • When can I appeal my business personal property value?

    • When does the Business Personal Property need to be listed?

  • Tangible Personal Property

    • 01. When am I required to list personal property?

    • 02. What is the due date for my real and personal property listing form?

    • 03. What personal property am I required to list?

    • 04. Will you be mailing me a listing form each year?

    • 05. What happens if I do not return the listing form timely?

    • 06. What is the penalty on late listings?

    • 07. Can I fax my listing form in?

    • 08. Are manufactured homes required to be listed each year for taxes?

    • 09. Do you offer exemptions for the elderly on vehicles?

    • 10. I sold this boat/aircraft, etc. Why did I receive a tax bill?

    • 11. Will you send a notice of my property's assessed value?