LIST YOUR PERSONAL PROPERTY & CHANGES TO YOUR REAL PROPERTY BETWEEN JANUARY 1, 2026 – JANUARY 31, 2026 The Durham County Board of Commissioners has adopted a permanent listing system for all real property, except for changes that have been made during the prior calendar year. Personal property is not included with the permanent listing system and must be listed annually. 1. Real property is permanently listed and does not require an annual listing. However, real property owners are required to list any new construction, additions, improvements, and deletions that occurred during the prior calendar year. Failure to timely list improvements or changes that occurred during the prior calendar year will be subject to a listing penalty. 2. All taxable personal property is required to be listed each year. Failure to timely list personal property will be subject to a listing penalty. Licensed motor vehicles and licensed trailers with an annual renewal are not required to be listed unless they have an IRP registration. 3. Individual personal property that should be listed includes manufactured homes, boats and boat motors, jet skis, aircraft, unlicensed vehicles, permanent or multi-year tagged vehicles and trailers, and International Registration Plan (IRP) vehicles. Individual personal property should be listed on a Real and Personal Property Listing Form. Listing forms will be mailed to all individuals who previously listed. 4. Business personal property that should be listed includes furniture, fixtures, computers (not customized computer software), machinery & equipment, supplies, leasehold improvements, construction in progress (CIP), appliances in rental property, and farm equipment used for a trade or business. Business personal property should be listed on a Business Personal Property Listing Form. Listing forms will be mailed to all known businesses. Business personal property listings are subject to an audit. 5. Durham County Board of Commissioners authorizes business personal property listings to be submitted and signed electronically. A request for an extension to list your business personal property must be made either in person, in writing, or via the online application by January 31, 2026 6. Anyone who has not received a listing form and who has taxable personal property to list or changes in real property to report may obtain a listing form by visiting the Durham County Tax Administration website at www.dconc.gov (click on Tax Administration, click on Forms and Publications) or by calling 919-560-0300. Forms are also available at the Durham County Tax Administration office located at 201 East Main Street, 3rd Floor, Durham, NC. 7. FAILURE TO TIMELY LIST PERSONAL PROPERTY AND CHANGES TO REAL PROPERTY WILL RESULT IN A LISTING PENALTY. 8. PLEASE MAKE SURE TAX ADMINISTRATION HAS YOUR CORRECT PROPERTY LOCATION AND MAILING ADDRESS. Failure to receive a tax bill due to incorrect addresses does not eliminate the tax lien. PROPERTY TAX RELIEF FOR ELDERLY OR PERMANENTLY DISABLED PERSONS 1. ELDERLY OR DISABLED EXCLUSION (G.S. 105-277.1) This program excludes the greater of the first $25,000 or 50% of the appraised value of the permanent residence of a qualifying owner. A qualifying owner must either be at least 65 years of age or be totally and permanently disabled. The owner cannot have an income for the previous year that exceeds the income eligibility limit for the current year, which for the 2026 tax year is $38,800. 2. DISABLED VETERAN EXCLUSION (G.S. 105-277.1C) This program excludes the first $45,000 of the appraised value of the permanent residence. It is available to a disabled veteran whose character of service at separation was honorable or under honorable conditions, or the surviving spouse of a disabled veteran that has not remarried. The disabled veteran must also meet one of the following conditions: received benefits for specially adapted housing under 38 U.S.C 2101 as of January 1; received certification by the US Dept of Veterans Affairs that the veteran has a service-connected, permanent and total disability as of January 1; or the veteran is deceased and the veteran's death was a result of a service-connected condition as of January 1 as certified by the US Dept of Veterans Affairs. There is no age or income limitation for this program. 3. CIRCUIT BREAKER TAX DEFERMENT PROGRAM (G.S. 105-277.1B) Under this program, taxes for each year are limited to a percentage of the qualifying owner's income. A qualifying owner must either be at least 65 years of age or be totally and permanently disabled. The qualifying owner must have owned and occupied the property as his/her permanent residence for at least five years as of January 1. Qualifying owners whose income for the previous year is $38,800 or less will pay no more than four percent (4%) of their income in property taxes. Qualifying owners whose income exceeds $38,800 but does not exceed $58,200 will pay no more than five percent (5%) of their income in property taxes. Any taxes over the limitations will be deferred until a disqualifying event. Deferred taxes that become due must be repaid with interest, but only the most recent three (3) years of deferred taxes must be paid at the time of a disqualifying event. Examples of a disqualifying event include the death of the property owner, the transfer of the property, or the owner moving to a different permanent residence. This program requires an annual application to be filed each year. Taxpayers who wish to apply for the property tax relief programs may acquire forms by visiting the Durham County Tax Administration website at www.dconc.gov (click on Tax Administration, click on Forms and Publications), by calling 919-560-0300 or live chatting with tax staff via bit.ly/dcotaxchat. Forms are also available at the Durham County Tax Administration office located at 201 East Main Street, 3rd Floor, Durham, NC. Tax Relief applications are required to be returned to the Tax Assessor no later than June 1, 2026, in order to be timely filed. AGRICULTURAL, HORTICULTURAL AND FOREST LAND - APPLICATION FOR TAXATION AT PRESENT USE VALUE (G.S.105-277.4) If your land was in the present use value program in 2025 and your acreage has changed, you must re-apply either during the listing period or, if applicable, within 30 days of the date on any "Notice of Change of Value" that is mailed to you in 2026, in order to remain in the program and avoid the roll back payment of deferred taxes. If you acquired land in 2025 that was in the present use value program, you must make application for this land in your name during the listing period or within 60 days of acquisition, depending on acquisition details, if you wish to have this land considered for present use value. New present use value applications must be filed no later than January 31, 2026, in order to be timely filed. Durham County Tax Assessor IPL0301201 Dec 24 2025