Need help paying your Durham County property tax bill? Try one of these programs

If you’re a homeowner in Durham County worried about rising property taxes, you may qualify for assistance.

This year, thousands of property owners received higher bills after a countywide reassessment that raised property values an average of 70% since the last revaluation in 2019. Over 10,000 property owners have appealed their new values.

Tax bills are due Sept. 1, with payments accepted without penalty through Jan. 5, 2026. But even if you have appealed, make sure to pay your bill.

“If you get a reduction, you get a refund. So that’s not money lost,” said Keyar Doyle, the county’s tax administrator. “You’re either going to owe it or you’re going to get a reduction. Either way, it’s in your best interest to pay your tax bill, apply for the relief, but don’t just wait.”

The state has three tax-relief programs, and the City of Durham and Durham County have another. Here is more information about each.

NC tax relief programs

These programs can each be applied for through the Durham County Tax Administration office, but decisions are made through the N.C. Department of Revenue.

Homeowners should know quickly if they’ve been approved, Doyle said. However, he warns the state programs have stricter requirements.

“The state programs have some pretty hard income requirements; you have to stay below a certain amount,” Doyle said. “Most poeple have a hard time qualifying for those three.”

In 2024, there were fewer than 3,000 Durham County property owners enrolled in the three state tax-relief programs. Doyle said more people who meet the requirements need to apply. The state programs require applications by June 1 to be considered timely, but property owners can still apply for them throughout the year.

Elderly/Disabled Relief Program

This program is for residents who are

• 65 years old or older on Jan. 1, 2025.
• Totally or permanently disabled, regardless of age
• In addition to the age or disability requirement, your income is not over $37,900 a year

The $37,900 cap goes for both your income and that of your spouse or partner. The state defines “income” in this case as “all moneys received from every source” other than gifts of family inheritances. This also includes all money you get from Social Security, disability, retirement, interest, dividends, rental or business income, and wages.

Also, this program excludes from taxes the greater $25,000 or 50% of the assessed value of your permanent residence, including up to 1 acre of land, according to the county tax office. Mobile homes can qualify regardless of whether the structure is listed as personal or real property.

Disabled Veteran Relief Program

You might qualify for this program if you are a disabled veteran who

• Was honorably discharged or under honorable conditions
• Has total and permanent service-connected disability
• Recieved benefits for specially adapted housing
• Is a surviving spouse (did not remarry) of either a veteran who is disabled, a veteran who died as a result of a service-connected condition and was honorably discharged, or a service member who died from a service-connected condition in the line of duty

There is no age or income limit, but part of the application must be completed by the Department of Veterans Affairs. The program excludes up to the first $45,000 of the appraised value of the permanent home of a disabled vet.

Elderly/Disabled Deferment Program (Circuit Breaker)

This program limits the amount of annual property taxes the owner pays on their home. Eligibility requirements include

• 65 years or older on Jan. 1, 2025
• Total or permanently disabled
• Income in 2024 was $37,900 or less and paying no more than 4% of income in property taxes
• Income in 2024 was $56,850 or less and paying no more than 5% of income in property taxes
• Owner must have both owned the home and lived in it as their permanent residence for at least five years

Income is defined as the same as the other Elderly/Disabled Relief Program, meaning you and your spouse or partner must not make more than $37,900 or $56,850.

Also, the Circuit Breaker program is limited to a fixed percentage of income, and any taxes you owe above that limit will be deferred until a “disqualifying event.” Those events include the property owner’s death, the transfer of property, or the owner moving to a different permanent residence.

Deferred taxes that are due must be repaid with interest, but the only most current three years of deferred taxes must be paid at the time of a disqualiying event, according to the county tax office.

Durham’s tax relief program

The Low-Income Homeowner Relief Program

This program was launched three years ago with $1.25 million to help homeowners pay their property bills. The income limits are higher.

During the 2022-23 fiscal year, after the program launched, there were 340 recipients. The next year, there were 406. Doyle said there is still hundreds of thousands of dollars available in the program to assist homeowners.

The program doesn’t officially begin until Sept. 1, when bills are due.

The qualifications include

• Property must be within Durham County
• Homeowners who have owned and used the property as a primary residence for at least the past five years
• Residents cannot receive other state tax assistance
• Income is less than or equal to 80% of the area median income

Additionally, the allotment was increased to paying people’s full tax bill for households with incomes less than or equal to 30% of the area median income and 60 years old and over.

In the Durham-Chapel Hill area, 80% of the area median income is $64,750 for an individual and $92,000 for a family of four, according to the city of Durham. For a household of one, 30% of the AMI is $24,300 and $45,450 for a family of four.

How to apply

Apply for the Low-Income Homeowner Relief Program through the Durham County Department of Social Services online at dconc.gov/dss or by calling 919-560-8000.

You can find the state-sponsored relief programs on the county’s government website at dconc.gov/Tax-Administration or calling 919-560-0000.

Kristen Johnson

The News & Observer

919-829-4532

Kristen Johnson is a local government reporter covering Durham for The News & Observer. She previously covered Cary and western Wake County. Prior to coming home to the Triangle, she reported for The Fayetteville Observer and spent time covering politics and culture in Washington, D.C. She is an alumna of UNC at Charlotte and American University.