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About the Tax Administrators Office
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Kimberly H. Simpson, Tax Administrator
In Durham County, the offices of the Tax Assessor and Tax Collector are combined into a single office responsible for listing, appraising, assessing all real and personal property, maintenance of all property maps, property ownership changes, the collection of all current and delinquent taxes, collection of fees such as solid waste, sewer and street assessments, Hotel/Motel Occupancy taxes, privilege licenses fees for Beer and Wine Licenses as well as fees for County owned parking facilities.
WHAT THE ASSESSOR DOES:
The Assessor evaluates all property subject to taxation. The Assessor is required by North Carolina law to appraise and assess all property within the county. In addition to the over 106,000 parcels of real property (land, homes, commercial buildings), the Assessor must value the personal property of approximately 6,500 businesses, ranging from multi-million dollar enterprises to one person operations, over 1500 mobile homes, aircraft and any other personal property which is taxable.
WHAT THE ASSESSOR DOES NOT DO:
The Assessor does not make the laws which affect property owners. The tax laws are made by the North Carolina Legislature. The tax rates for assessment are set by the Durham County Commissioners, Durham City Council and The Town of Chapel Hill Council. The tax dollars on all taxable property are collected by the County Tax Collector. The Assessor does not determine taxes. The Assessor determines the property values based on market value.
WHAT IS TAXABLE VALUE?
Taxable value is the value of property as determined by the Assessor using the methods prescribed by North Carolina General Statute.
HOW DOES THE ASSESSOR DETERMINE TAXABLE VALUE?
Property values change over time and must be adjusted periodically to maintain balance and equity. To ensure that balance and equity are maintained, the State of North Carolina requires real property be reappraised at least every eight years. This is referred to as the "Octennial Plan" The last reappraisal for Durham County became effective on January 1, 2008.
Real Estate values should reflect the market value of properties at the time of the last reappraisal. Real property values usually increase over time; however, not all properties increase at the same rate. Some property values may decrease in value. Due to these changes occurring, a revaluation process is necessary to reflect market value and maintain equity and balance.
HOW ARE TAXES CALCULATED?
In Durham County there are currently 13 tax districts. The tax rates for these districts are based on the amount of monies budgeted to them for the necessary maintenance and improvements of their facilities and services. The tax monies collected for the districts pay for schools, roads, police and fire protection, along with the other services that a taxpayer demands and desires from his local government. These tax rates vary depending on the type of services provided to an area.
To calculate the tax on your home, let's assume you have a house with a taxable value of $100,000 located in the City of Durham. The City/County combined tax rate for 2009-10 in the corporate limits of Durham City is $1.2481 per hundred dollars of assessed value.
To calculate the tax, multiply the assessed value by the tax rate $1.2481 per hundred dollars of assessed value): $100,000 (Assessed Value) x .012481 (Tax Rate) = $1248.10 taxes for the 2009-10 fiscal year.
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