Look Up and Pay Durham County Property Taxes

This page helps users handle a Property Tax need in Durham County, North Carolina, including tax bill searches, real property records, payments, tax rates, appeals, and tax relief options.

Durham County Tax Administration, the Durham County Tax Bill Search, and the Real Property Records Search are the main official channels for reviewing property tax and assessment information.

Durham County Tax Bill Search

Use the Durham County Tax Bill Search to look up tax bill information. The search supports several ways to find a bill or property account.

• Full or partial address
• Full or partial owner name
• Bill number
• Receipt number
• Parcel number
• Account number

After choosing the search term that matches the information you have, search the record and review the bill details shown in the system.

• Select the search term from the drop-down menu.
• Enter the address, owner name, bill number, receipt number, parcel number, or account number.
• Open the matching result and review the bill, account, and transaction details.
• Use the payment options if you need to pay the tax bill.

Use the county’s public information as a starting point, and contact Tax Administration when a result is unclear or needs verification.

Real Property Records Search

The Durham County Real Property Records Search provides detailed property information, including ownership information as of January 1, land and improvement values, improvement photos, recent sales information, tax bill access, and GIS mapping tied to a parcel.

The search page supports owner and property-based searches. For street searches, enter the street name without the street type or direction.

• Last name, first name, or business name
• Street number
• Street name without “Rd,” “Dr,” “W,” or “West”
• REID
• Parcel Identification Number

Older property record resources

The property search site also includes older record image tools. The Map Book search covers old large map books constructed in 1952 and updated until 1988. The Owner Ledger search covers parcel ownership records maintained from 1988 until January 1, 2004.

For either older record tool, enter the block number and use the matching button to open the available images.

Payment options and fees

Durham County Payment & Collections handles property tax payments by mail, in person, phone, e-check, debit card, credit card, and online shopping cart. Online users can research a bill and pay through the county’s payment page.

The Tax Collector’s Office must receive payment, or the payment must be postmarked, by the due date to avoid interest or penalties. Metered mail is not considered postmarked.

Tax rates and bill calculation

Durham County tax rates are set during the annual budget process and become effective July 1. For FY 2025-2026, the countywide rate is $0.5542 per $100 of assessed value.

Common combined 2025 rates include:

To estimate a bill, multiply the assessed value by the tax rate expressed per dollar. Durham County gives the example of a $100,000 assessed value in the City of Durham at the 2025-2026 combined rate of $0.9913 per $100: $100,000 x $0.009913 = $991.30.

Use the county’s tax rates page to review current and prior-year rates, special fire district rates, solid waste fees, sales tax rate, and occupancy tax rate.

Real property valuation and reappraisal

Durham County assesses real property at 100% market value for the most recent general reappraisal. The 2025 reappraisal was effective January 1, 2025, and valuation notices were mailed March 1, 2025.

Tax Administration uses mass appraisal methods, recent market sales, building cost data, and income and expense information for income-producing property. For the 2025 reappraisal, every property in Durham County is reviewed through computer-based and field reviews so property characteristics can be reflected in tax records.

Real property work includes appraisal, land records, GIS, ownership records, building permit changes, listing forms, foreclosure-related appraisal activity, and mailing address changes for real property.

Appeals and tax help

Real property appeals focus on appraised value. Issues such as affordability, service levels, or the amount of change from the last reappraisal are not the value issue handled by the tax office.

For the 2025 reappraisal cycle, real property appeals must be filed before the Board of Equalization and Review adjourns from taking appeals. Durham County states that appeals must be filed by 5:00 p.m. on June 17, 2026.

Before filing, review the property details in the county database, compare similar properties, and contact the tax office if you need time with Tax Appraisal staff. Formal appeal options are available through the county’s Tax Help page.

Property tax relief programs

Durham County lists several property tax relief options for qualifying owners. These include Low-Income Homeowners Relief, Elderly/Disabled Homestead Exclusion, Disabled Veteran Exclusion, and Circuit Breaker-Elderly/Disabled Deferment.

The county also provides a Property Tax Assistance Form Submission tool for users to check whether they may qualify for one or more 2026 tax relief programs. The form asks eligibility questions as of January 1, 2026.

Forms and applications, including the 2026 AV-9 application and other tax relief publications, are available through the county’s Tax Forms & Publications page.

Delinquent taxes and lien advertisement

Durham County may use enforced collection measures when property taxes become delinquent. Remedies listed by the county include wage garnishment, attachment of bank deposits, sheriff’s levies, and foreclosure of real property to satisfy delinquent real property taxes.

The county advertises unpaid real estate accounts from March 1 until June 30. Advertising adds a cost to the taxpayer. The Durham County tax lien advertisement page states that 2025 real estate taxes became past due on January 6, 2026, and that interest began accruing on that date.

Bulk real property database files

The Real Property Database is the real estate billing file for all of Durham County. The county publishes the files in CSV format and updates them twice yearly.

The database page notes that the file is static. Because of the 2025 general reappraisal and a large number of appeals, valuations and bills may be adjusted as appeals are processed, and those changes may not be reflected in the static file.

Users who need a downloadable data file can use the county’s Real Property Database page.

Durham County property tax contacts

Use the contact that matches the task: payments and collections for bills and payments, Real Property for appraisal questions, and the main Tax Administration office for general property tax help.

• Payment and Collections, 201 East Main Street, 3rd Floor Administration Bldg. II, Durham, NC 27701
  Phone: (919) 560-0300
  Fax: (919) 328-6179
  Hours: 8:30 AM-5:00 PM
  Email: [email protected]
• Real Property Main Office, 201 East Main Street, 3rd Floor Administration Bldg. II, Durham, NC 27701
  Phone: (919) 560-0300
  Fax: (919) 328-6180
  Hours: 8:30 AM-5:00 PM
  Email: [email protected]
• Tax Administration Main Office, 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
  Email: [email protected]
• Land Records, 201 East Main Street, 3rd Floor Administration Bldg. II, Durham, NC 27701
  Phone: (919) 560-0300
  Fax: (919) 328-6180
  Hours: 8:30 AM-5:00 PM
  Email: [email protected]