How to Read a Durham County Property Tax Bill

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A Durham County property tax bill shows your home's assessed value and the tax rates that apply to it: the county rate, plus a city, town or fire district rate depending on where the home sits, and sometimes a fee or two. For 2026, bills were mailed August 10, were due September 1, 2026, and can be paid without interest through January 5, 2027.

Here is what each part of the bill means, the 2026 rates, how escrow and home sales affect who pays, and where to go if the value looks wrong.

The parts of a Durham County tax bill

• Assessed value. Durham County values homes at 100% of market value as of January 1, 2025, the date of its last reappraisal. That value stays in place until the next reappraisal, which Durham lists as January 1, 2029, unless something like new construction or a successful appeal changes it.
• County tax. Every property in Durham County pays the county rate. For 2026 it is $0.5792 per $100 of assessed value. Durham's rate sheet splits it into $0.5035 for operations and $0.0757 for capital finance.
• City or town tax. If the home is inside the City of Durham or the Durham County part of another town, that town's rate is added.
• Fire or special district tax. Homes outside a city or town are generally in a fire or special district, and that district's rate is added instead.
• Fees. Durham's rate sheet lists a Solid Waste Fee, and Durham says owners of homes in the unincorporated county get solid waste decals with their bill. Properties outside the City of Durham with hard surfaces like rooftops, driveways and sidewalks may also see Durham County's stormwater utility fee on the bill.

How the math works

Durham County says your bill is your tax value times the rate set by each taxing body: the Board of County Commissioners, the city or town board, and fire districts. Rates are per $100 of value, so:

1. Divide the assessed value by 100.
2. Multiply that by the combined rate for your location.
3. Add any fees listed on the bill.

The combined rate is the number to watch. A home inside the City of Durham pays the county and city rates together. A home in a fire or special district pays the county rate plus the district rate.

2026 Durham County tax rates (FY 2026-27)

These are the rates on Durham County's 2026 rate sheet, per $100 of assessed value, checked October 25, 2026.

A few notes from the rate sheet:

• The City of Durham BID rate is the city rate ($0.4371) plus a $0.0700 municipal service district rate.
• The RTP district rate is the $0.0829 fire and rescue rate plus $0.0780 for RTP service and $0.0250 for RTP transit.
• The former Bethesda and Parkwood districts now appear as districts 950 and 290.

Durham County says the county rate is set by the Board of County Commissioners and town rates by each town's board during budget adoption, which wraps up in June. New rates take effect July 1. The 2026 county rate went up 2.5 cents, to 57.92 cents per $100, in the budget approved in June 2026.

When the bill is due

North Carolina law (G.S. 105-360) makes property taxes due September 1 and lets you pay without interest until January 6. Durham County puts it this way for 2026:

• Due: September 1, 2026.
• Last day without interest: January 5, 2027.
• Partial payments: Durham accepts partial payments on real property without interest through January 5, 2027.
• After that: state law adds 2% interest for January 6 through February 1, then three-quarters of 1% more for each month or part of a month after that.

If you mail a payment, it counts by its U.S. Postal Service postmark. Durham notes that a metered mail stamp is not a postmark. If taxes stay unpaid, Durham says unpaid real estate accounts are advertised in the newspaper between March 1 and June 30, at added cost to the owner, and the Tax Collector can foreclose.

Look up and pay your bill

• View the bill online. Durham County's August 2026 notice points owners to its online tax bill search.
• Pay online. Durham takes online payments at pay.dconc.gov. Card and phone payments carry a convenience fee. Durham says that fee is not part of your tax and the county does not receive it.
• Pay by mail or in person. Durham's payment options page lists the mailing address for payments with the bill stub and the in-person office at 201 E. Main St., 3rd Floor, in Durham.

If your mortgage has an escrow account

Many mortgages collect property taxes in an escrow account and pay the bill for you. The Consumer Financial Protection Bureau explains how escrow works. Durham County tells owners to pay on receipt or forward the bill to their escrow department. If you are not sure your lender has it, check your mortgage statement or call your servicer before January 5.

Buying or selling a home in Durham County

• Who gets the bill. Durham sets ownership as of January 1 each year. If you sold after January 1, the bill may still come to you. Durham asks that you send it on to the current owner.
• Who pays what. In the standard NC purchase contract (Form 2-T), unless the buyer and seller agree otherwise, property taxes for the year are split on a calendar year basis, with the seller paying through the closing date. Your closing attorney handles the numbers on the settlement statement.
• Tax value is not sale price. Your assessed value reflects January 1, 2025. What a home sells for today can be higher or lower. Our Durham home value guide explains the difference.

Help paying: tax relief programs

North Carolina has programs that can lower the tax for some homeowners, including older adults, people with disabilities and some disabled veterans. Durham County lists who qualifies and how to apply on its property tax relief page. Applications have deadlines, so check the page early in the year.

If the value looks wrong

An appeal is about your home's value, not the tax rate. Durham County says it can only address the appraised value. The 2026 deadline to appeal to the Board of Equalization and Review was June 17, 2026, at 5 PM. Durham's reappraisal FAQ says the board has authority to allow a late application until December 31, and owners who miss a deadline can apply in a future year. Start on Durham's Appealing Your Property Value page, which explains the online and paper options and what evidence helps.

Frequently asked questions

What is the Durham County property tax rate for 2026?

The 2026 Durham County rate is $0.5792 per $100 of assessed value. Homes inside the City of Durham also pay the city rate of $0.4371, for a combined $1.0163 per $100. Homes outside a city or town generally pay a fire or special district rate instead.

When are Durham County property taxes due?

They are due September 1. For 2026 bills, Durham County says you can pay without penalty through January 5, 2027. State law adds interest starting January 6.

Why does my Durham County bill have a fire district tax?

Homes outside a city or town are generally in a fire or special district, and each district has its own rate. For 2026, Durham's district rates run from $0.0470 (Mangum, county only) to $0.1859 (the RTP special district), added to the county rate.

What is the stormwater fee on my Durham County tax bill?

Durham County adds a stormwater utility fee to the tax bill for properties outside City of Durham limits that have hard surfaces like rooftops, driveways and sidewalks. Homes are billed in flat tiers based on that hard surface area.

I sold my home this year. Why did I get the tax bill?

Durham County sets ownership as of January 1, so the bill goes to the owner of record on that date. Durham asks you to forward it to the current owner. The taxes for the year are usually split between buyer and seller at closing.

Can I appeal my Durham County tax bill?

You can appeal the value, not the rate. The 2026 deadline was June 17, 2026, but Durham says its Board of Equalization and Review can allow late applications until December 31. Start on Durham County's appeal page.

Thinking about selling in Durham County?

Our founder, Tina Caul, has been in real estate since 2001. Durham County Tax Administration has the final say on your tax bill. If you want to know what your home might sell for today, which can be different from its tax value, we can help.

• Get a home value estimate
• See how we help sellers
• Explore Durham
• Contact us or call (919) 263-7653

We are the #1 Resale Team in the Triangle.