North Carolina Statutes require that all persons must annually list personal property that is subject to taxation unless specifically exempted or excluded from the tax base.

Personal Property includes unlicensed motor vehicles, boats, jet skies, campers, trailers, mobile homes and airplanes. Anyone who owns any of these must list them with the Assessor?s Office during the month of January each year. If a Property Tax Listing form is not received in the mail, please call the Assessor?s Office to request one. A 10% late penalty will be charged for anyone.

Exemptions can be granted to qualified owners of property which is used for religious, educational, and charitable purposes. Application for exemption are available at the County Tax Administration Office. 

The date of registration is the listing date for each vehicle and begins a twelve (12) month "tax year" for the vehicle. Because registered vehicle billing is based on the date of the registration, you may not receive a bill on every registered vehicle you own at the same time.

The owner of a classified motor vehicle must file an appeal with the Assessor within thirty (30) days after the date of the tax notice. Filing an appeal does not extend to the time period for payment of the notice. Interest will accrue from the  date the bill becomes past due. An owner who appeals the listing,  valuation, or assessment of a classified motor vehicle shall pay the tax on the vehicle when due, subject to a full or partial refund if the appeal is decided in the owner?s favor.

All registered motor vehicles are listed by the Assessor from information provided by the N.C. Division of Motor Vehicles including name and address after the renewal of a registration or purchase of a new registration. The county tax office is not notified of name or address changes after a renewal is made. Approximately three (3) months after a registration takes place, an individual bill will be issued by the Tax Assessor?s Office for each vehicle registered.

The owner of a classified motor vehicle who does not renew their registration or if the vehicle does not have a plate, must list the vehicle for taxes with the assessor of the county in which the vehicle is located on or before January 31 st .

Statements issued for each registered motor vehicle?s property tax are separate and apart from any other property tax bill including real estate and becomes due the first day of the fourth month after registration. Taxes are past due on the first day of the fifth month after registration. Accounts that are past due are assessed an interest charge per month of 5% for the first month and 3/4% for each month thereafter of the tax due. Taxes that are delinquent are subject to enforcement measures such as levy, wage garnishment, bank attachment, debt set off, as well as a tax block. Failure to pay registered motor vehicle bills after the eighth month when they first become due will result in the enforcement of a "block" to the registration. If this occurs, the N.C. Division of Motor Vehicles is required to not issue a renewal card for that particular vehicle. Proof of payment is then required before renewal can take place. The release of a block can be done electronically once payment has been recognized.

A registered motor vehicle is every vehicle which is self-propelled (such as cars, trucks, motorcycles and motor homes) and every vehicle designed to run upon the highways which is pulled by a self-propelled vehicle (such as trailers). This does not include mopeds. 

Also refer to the information on your tax bill for additional help.

For information on payment of taxes, please contact the Durham County Tax Administration Office at (919) 560-0300.

The Tax Assessor is required to appraise your property at fair market value. The tax rate for the district is then applied to your property?s fair market value. Tax notices are  normally mailed during the last week of July each year. Tax bills are due by January 5 th . Interest will accrue on unpaid accounts on January 6 th .