Durham tax administrator outlines 2025 reappraisal timetable, appeals and relief options

Durham County Tax Administrator Q.R. Doyle briefed the Board of County Commissioners on the county's 2025 property reappraisal, the appeals process and available tax-relief programs, including state exemptions and a county-administered low-income homeowner relief program administered by the Department of Social Services.

Doyle told the board the reappraisal used a valuation date of Jan. 1, 2025, and said the purpose of reappraisal is to bring all taxable property values to 100%. "The reappraisal process is basically just a process of appraising thousands of properties as of a single date," he said. He cited North Carolina General Statute 105-286, which requires counties to conduct reappraisals at least once every eight years.

Doyle reviewed the county's communications and timetable: schedule values adopted Nov. 12 (year in materials), reappraisal notices mailed Feb. 27, 2025, and the online appeal system opened March 3. Informational meetings were held March 11'April 12 at libraries and county locations. The appeals deadline was June 16, 2025; tax bills were mailed Aug. 12; tax payments are due Sept. 1 and become delinquent statewide after Jan. 5.

As of the June 16 appeals deadline, Doyle said 10,390 appeals had been filed; that figure exceeds the combined total filed following the 2019 reappraisal. Doyle said the appeals work continued through August and that the Tax Administration's goal is to complete appeal processing by Dec. 1, 2025.

Doyle explained late (untimely) appeals are accepted into the process but are subject to denial letters that explain the appeal was received after the statutory deadline. "Property owners may appeal the assessed value of any property they own before the board of equalization and review," Doyle said, adding there is a further right of appeal to the Property Tax Commission at the state level.

He reviewed relief programs and timelines: state programs include the elderly and disabled homestead exemption (age 65+, income limits; income threshold cited in materials $37,900), the disabled-veteran exclusion (requires Department of Veterans Affairs certification, excludes up to $45,000 of appraised value), and the circuit-breaker elderly/disabled deferment (requires annual application). Doyle also said the county's Department of Social Services low-income homeowner relief program opened Sept. 1; that program uses an AMI-based three-tier model and can cover the current tax bill in the lowest tier for eligible households.

Commissioners asked for additional tracking of program use. Commissioner Brenda Burton asked how many households had accessed the DSS relief in the previous year; Doyle said he had not seen final figures but recalled management clearing hundreds of applications and that staff would follow up. Several commissioners praised the tax office's outreach and urged continued public education on relief options and payment arrangements.

Doyle urged residents who need assistance to contact Tax Administration or DSS early and noted that payments made while an appeal is pending will be refunded if an adjustment reduces the tax due; however, appeals do not stop interest or penalties that accrue after statutory deadlines. The presentation closed with commissioners and staff agreeing to follow up on relief-program usage and outreach to community partners.