Inside Durham the 2026-27 rate is $1.0163 per $100: county 57.92 cents, city 43.71 cents. Due Sept. 1; pay by Jan. 5, 2027, to avoid interest. 919-560-0300.
Last checked Oct. 11, 2026. Updated each year when the new rates are set. Facts on this page come from Durham County Tax Administration.
Durham County Tax Administration values property and collects taxes for the county and for the city of Durham, so a Durham owner gets one bill. The 2026-27 bill is due Sept. 1, and you have until Tuesday, Jan. 5, 2027, to pay without interest.
Who to call
- Durham County Tax Administration: 919-560-0300, 8:30 a.m. to 5 p.m. weekdays, tax_assessor@dconc.gov
- Office: 201 E. Main St., third floor, Administration Building II
- Look up a bill: Tax Bill Search
- Pay online: pay.dconc.gov
- Your value and appeals: Tax Help portal
The 2026-27 rates
Rates are set per $100 of assessed value. The Durham County Board of Commissioners sets the county rate and each city or town board sets its own, during budget adoption that ends in mid to late June; the new rates take effect July 1. From the county’s tax rates page:
| Rate (per $100) | 2025-26 | 2026-27 |
|---|---|---|
| Durham County (operating plus capital finance) | 55.42 cents | 57.92 cents |
| City of Durham | 43.71 cents | 43.71 cents |
| Inside the city, combined | $0.9913 | $1.0163 |
| Downtown business improvement district, combined | $1.0613 | $1.0863 |
The county rate rose 2.5 cents this year; the city rate did not change. On a home assessed at $350,000 inside the city, the 2026-27 bill is about $3,557: $350,000 divided by 100, times $1.0163.
Durham County addresses outside the city pay the county rate plus a fire district rate instead of the city rate. The Durham County Fire and Rescue Service District, for example, adds 8.29 cents, for a combined 66.21 cents. Parts of Morrisville, Cary, Raleigh and Chapel Hill also sit in Durham County and pay their own town’s rate on top of the county’s.
How the rate has changed
Durham County reappraised every property effective Jan. 1, 2025. Values rose, and the county and city cut their rates that year; the combined rate inside the city fell from $1.3949 to $0.9913. A lower rate does not mean a lower bill: the bill is the new value times the new rate.
When the bill is due
From the county’s billing and collections FAQs:
- Real and personal property taxes are due Sept. 1. State law allows payment through Jan. 5 without interest. If Jan. 5 falls on a weekend, the deadline is the next business day.
- From Jan. 6 the bill is delinquent: 2% interest the first month, then three-quarters of 1% each month. The county advertises unpaid real property taxes in the newspaper and can garnish wages, attach bank accounts and foreclose.
- The bill goes to the owner on Jan. 1. If you sold the property, forward the bill to the buyer.
- Vehicle taxes are separate: they are billed with your registration, and interest starts at 5% the first month if they are paid late.
If your mortgage company pays from escrow, the county says it typically pays in late November.
How to pay
From the county’s payment options page:
- Online: pay.dconc.gov by e-check ($3.25 fee) or card ($2 plus 1.85%). The processor keeps the fee; the county does not.
- Phone: 919-560-0300, with the same card fees.
- Mail: with the stub from your bill, or to Durham County Tax Collector, P.O. Box 580240, Charlotte, NC 28258-0240, with your account number and parcel ID on the check.
- In person: 201 E. Main St., third floor.
You can pay in installments without a formal plan, as long as the whole real property bill is paid by Jan. 5.
How to appeal
The county’s appeals page says the only thing it can review is the appraised value. The size of the change, the affordability of the bill and the level of services are not grounds.
- Real property: values are as of Jan. 1, 2025, and stay until the next reappraisal, which the county says will be Jan. 1, 2029, unless you build, demolish or rezone. File through the Tax Help portal, on a paper form, or by calling 919-560-0300. For 2026, the Board of Equalization and Review stopped taking appeals at 5 p.m. June 17. An appeal filed now is considered for the next tax year.
- Vehicles and personal property: appeal within 30 days of the bill or value notice.
- Evidence: sales of comparable homes from 2023 and 2024, or an appraisal dated close to Jan. 1, 2025. The county says reviews take 30 to 120 days.
Tax relief for homeowners
From the county’s homeowner relief page; the application deadline is June 1:
- Elderly or disabled exclusion: owners 65 or older, or totally and permanently disabled, with 2025 income of $38,800 or less, can exclude the greater of $25,000 or half the value of their home.
- Circuit breaker deferment: the same owners, after five years in the home, pay no more than 4% of income (5% up to $58,250); the rest is deferred.
- Disabled veteran exclusion: the first $45,000 of value, with no age or income limit.
What this means for you
- Inside the city, budget $1.0163 per $100 of value for 2026-27.
- Pay by Tuesday, Jan. 5, 2027, or interest starts the next day.
- Want to appeal? The 2026 window closed June 17; an appeal filed now counts for 2027.
More: Durham home prices, moving to Durham and trash and recycling.
Frequently asked questions
What is the property tax rate in Durham for 2026?
For fiscal 2026-27, a property inside the city of Durham pays the Durham County rate of 57.92 cents and the city rate of 43.71 cents per $100 of assessed value, $1.0163 in all.
When are Durham County property taxes due?
Real and personal property taxes are due Sept. 1, but state law lets you pay through Jan. 5 without interest. For the 2026 bill, the last day is Tuesday, Jan. 5, 2027.
How much interest does Durham County charge on late property taxes?
Real and personal property bills paid after Jan. 5 get 2% interest the first month and three-quarters of 1% each month after that.
When is the next Durham County reappraisal?
The county’s last reappraisal took effect Jan. 1, 2025. The county says the next one will be Jan. 1, 2029.
How do I appeal my property value in Durham County?
File online through the county’s Tax Help portal or on a paper form, or call 919-560-0300. For 2026, appeals to the Board of Equalization and Review closed at 5 p.m. June 17; an appeal filed now counts for the next tax year.
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