Responsible for assessing all real property in Durham County at 100% market value for our most recent general reappraisal.
Assessments are bound by North Carolina General Statute (NCGS) laws and timelines. The primary statutes regulating assessment values are:
- General Statute 105.283 – defines market value
- General Stature 105.286 – time for general reappraisal of real property
- General Statute 105.287 – states situations that reflect changes to appraised value outside the reappraisal year. Situations include but are not limited to: current economic conditions or visible marketable changes to real estate.
The Appraisal Division:
- Performs field visits, takes measurements to arrive at assessment values from the receipt of:
- City of Durham issued building permits
- Citizen requests
- Listing forms
- Foreclosure proceedings
- Receives and resolves applications for taxpayers appealing real property.
- Assists with inquiries and information regarding the values and tax amounts appearing on the annual bills.
- Performs mailing address changes for Real Property.
Listing Period January 1st – 31st
Appeal Period January 1st – Board of E&R
Board of Equalization and Review adjournment date (subject to change annually)
Generally around end of April, always published in the local newspaper
Annual Billing July/August