Property Tax Appeals Guide - Durham, North Carolina

Taxation and Finance North Carolina 3 Minutes Read ยท published February 09, 2026 Flag of North Carolina

In Durham, North Carolina, property owners who disagree with a real property assessment can seek review through county procedures. Appeals and informal reviews are administered by Durham County Tax Administration and heard by the County Board of Equalization and Review; official instructions and filing points are published by the county government and state statute.Durham County Tax Administration[1] Authorities and appeal rights are governed by state law, including the Board of Equalization and Review provisions in North Carolina General Statutes.G.S. 105-322[2]

Penalties & Enforcement

Assessment appeals address valuation and classification; enforcement actions for unpaid taxes are a separate process. The county enforces collection of property taxes, penalties, and interest under state and county procedures. Where the official pages list monetary penalties or late-payment charges, they are cited below; where amounts are not shown, the cited page is noted as not specifying them.

Monetary penalties and interest - specific fine amounts or interest rates for late payment or willful evasion are not specified on the Durham County Tax Administration landing page cited above.[1]

Appeals typically challenge assessed value, not tax liabilities for unpaid amounts.
  • Fines or interest for late tax payment: not specified on the cited page.[1]
  • Escalation - first, repeat or continuing offences and graduated penalties: not specified on the cited page.[1]
  • Non-monetary sanctions - liens, tax deeds or foreclosure processes are governed by state law; county pages refer to statutory collection procedures but do not list specific schedules on the cited landing page.[1]
  • Enforcer and inspections - Durham County Tax Administration enforces assessments and collections and accepts complaints and requests for review via the county tax office contact channels.[1]

Appeals, review routes and time limits - the statutory Board of Equalization and Review hears valuation appeals; the county page provides filing instructions and contact points, but specific statutory filing deadlines or exact form deadlines are not specified on the cited county landing page and should be confirmed with the Tax Administration office or the full county appeal instructions.[1][2]

Applications & Forms

Durham County publishes guidance for property owners on assessment questions and appeal procedures. If a named appeal form or application number is required, it is available through the county Tax Administration pages; where the landing page does not display a published form number, that fact is noted.

  • Official appeal/request form: specific form name or number not specified on the cited Durham County landing page; contact the Tax Administration for the current form and submission method.[1]
  • Submission method and deadlines: the county provides instruction on how to submit requests and where to appear for hearings; the landing page cited does not list exact deadline dates on its summary page.[1]
  • Fees for filing an appeal: not specified on the cited page.

FAQ

Who hears property tax appeals in Durham?
The Durham County Board of Equalization and Review hears valuation appeals; initial questions are handled by Durham County Tax Administration.[1][2]
How do I start an appeal?
Contact Durham County Tax Administration to request the county appeal form or instructions and to learn exact filing deadlines and hearing dates.[1]
Can I present evidence at the appeal?
Yes. Typical evidence includes recent comparable sales, appraisal reports, photographs, and documents showing inaccuracies in the county record.

How-To

  1. Review your assessment notice and gather evidence such as recent sales, appraisal reports, and corrected property records.
  2. Contact Durham County Tax Administration to obtain the current appeal form and confirm the filing deadline and submission method.[1]
  3. File the appeal with the County Board of Equalization and Review or follow the informal review process as directed by the county.
  4. Attend the hearing, present your evidence, and request a written decision; follow up promptly if the board grants a change so the county updates the assessment record.

Key Takeaways

  • Appeals in Durham are administered by Durham County and heard by the County Board of Equalization and Review.[1]
  • Gather comparable sales and formal evidence before filing to improve the chance of a valuation change.

Help and Support / Resources

  1. [1] Durham County Tax Administration - official department page
  2. [2] North Carolina General Statutes, G.S. 105-322 - Board of Equalization and Review

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