The 2025 Paper Appeal Form, printed as a Notice of Appeal, is the Durham County Tax Administration form for contesting the appraised value of a parcel after the county's reappraisal. It is one of the Durham County property tax forms, and each form covers a single parcel. You give your own estimate of value as of January 1, 2025, and the reasons for it, such as a recent purchase, an appraisal, comparable sales or income figures. On FillingPDF you can fill out the form online and download or print the completed PDF; the appeal reaches the county only through the channels described below.
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What is 2025 Paper Appeal Form – Durham County, NC?
The 2025 Paper Appeal Form, printed on the document as a Notice of Appeal, is the Durham County Tax Administration form a property owner uses to appeal the appraised value of one parcel of real property, based on the county's reappraisal as of January 1, 2025.
Durham County reappraised all real property as required by N.C.G.S. 105-296. Valuation notices were mailed March 1, 2025, and state the county's opinion of the full market value of each property as of January 1, 2025. The appeal form lets you put your own estimate of value on record and support it. The form defines your estimate as a reasonable estimate of what the property was worth on January 1, 2025.
The form has two pages. Page 1 collects the parcel, owner and filer details and the main grounds for appeal: a purchase in 2023-2024, an appraisal in 2023-2024, comparable sales, and rental income. Page 2 covers physical characteristics, structural repairs, other features and changes since a purchase or appraisal. It also has a section for vacant properties (questions 10-15), a section for commercial properties (questions 16-18) and a signed affirmation.
The county also accepts appeals online at www.dconc.gov/taxhelp, which the form describes as saving time, steps and paper. This paper form is the alternative for filing by mail, in person, by email or by fax.
Who needs to file 2025 Paper Appeal Form – Durham County, NC?
Owners of real property in Durham County who disagree with the county's appraised value of a parcel as of January 1, 2025 use this form. Use a separate form for each parcel you appeal.
How the form treats different filers:
- Individual owner(s): you file in your own name. If an attorney acts for you, the form says a Power of Attorney (POA) is required.
- Business entity owners: the owner, an officer, an employee, or a manager or member-manager of an LLC may file; circle on the form which of these the representative is.
- Anyone else who will take part in discussions with the tax office: give that person's contact information and the authorization form. Call (919) 560-0300 to request a POA.
A representative of a business entity authorized by a signed POA may represent the taxpayer in discussions and potential resolutions with the tax office, and may appear and testify at the Board hearing as an expert witness called by the taxpayer's attorney. That representative may not represent the property owner before the Board.
Some questions apply only to certain properties. Question 4 (rental income) does not apply to Single Family Rental Properties. Owners of vacant property skip to question 10, and owners of commercial property skip to question 16.
When to file 2025 Paper Appeal Form – Durham County, NC
Appeals must be filed by 5:00 P.M. on June 17, 2026, according to the bottom of the form and the Durham County Tax Help page. Appeals filed after that date are untimely. The Tax Help page adds that real property appeals must be filed before the Board of Equalization and Review adjourns from taking appeals for the year.
The top of the form also prints a received-by time of 5:00 P.M. on May 8, 2026. The documents do not explain how it relates to the June 17, 2026 date, so call the tax office at (919) 560-0300 if you are close to either date. To allow enough time for review, the county encourages you to file as soon as possible.
The valuation notices that this appeal responds to were mailed March 1, 2025.
Documents you need
- Copy of the purchase contract, if you answered question 1 because the property was purchased for a different amount in 2023-2024.
- Copy of the appraisal, if you answered question 2 because the property was appraised for a different amount in 2023-2024.
- Income and expense information for the previous 3 years, if you answered question 4 for a rental property (not applicable to Single Family Rental Properties).
- Pictures or other documentation of updated physical characteristics (question 5) or other physical features that affect value (question 7), if you have them.
- Copy of each contractor estimate of repair cost, if you received any for the structural repairs described in question 6.
- Documentation of the failed test, if you answer Yes to question 12 (the property failed a perk test).
- Copy of the listing, for a commercial property listed for sale at a different amount (question 16).
- Income and expense information for the previous three years, for a commercial property appealed on income grounds (question 17).
- Estimates and documentation for the issues described in question 18, if available.
- Power of Attorney or authorization form, when an attorney or another person will take part in discussions with the tax office for you. Call (919) 560-0300 to request a POA.
How to fill out 2025 Paper Appeal Form – Durham County, NC
Choose paper or online filing
The form says you can file online at www.dconc.gov/taxhelp to save time and paper. Use the box asking whether to add this appeal to the Online Appeal System; an email address is required if you check Yes.
Enter parcel and owner details
Fill in the parcel number, property location or description, property owner, mailing address, email address and phone number. Use a separate form for each parcel.
Indicate ownership and who is filing
Check Individual Owner(s) or Business Entity. For a business entity, circle whether the representative is an owner, officer, employee, or manager or member-manager of an LLC; for an attorney acting for an individual owner, a POA is required.
Enter your estimate of value
Write your Property Owner's Estimate of Value in dollars, as a reasonable estimate of what the property was worth on January 1, 2025.
Complete purchase, appraisal and sales questions
Question 1: purchase date and amount for a 2023-2024 purchase. Question 2: appraisal date and appraised value. Question 3: sale price and sale date for up to three nearby comparable properties sold in 2023-2024.
Answer the rental income question
Question 4 applies to rental properties other than Single Family Rental Properties: list the year, monthly rent, annual income and annual expenses. If the property is vacant, skip to question 10; if it is commercial, skip to question 16.
Complete the Page 2 property questions
Question 5: updates to size, bathroom count and similar characteristics. Question 6: structural repairs, Yes or No. Question 7: other physical features. Question 8: changes since a 2023-2024 purchase or appraisal. Question 9: anything else to consider. Describe each answer.
Fill in the vacant property section
For vacant property, answer questions 10 to 15: adjoining lot (with its parcel number or address), access, failed perk test, water and sewer, major flooding, and other factors.
Fill in the commercial property section
For commercial property, answer questions 16 to 18: listing price (attach the listing), indicated value with income, expenses, NOI and CAP (attach income and expense information for the previous three years), and other issues.
Sign the affirmation
On Page 2, sign, print your name and date the affirmation certifying that the information and supporting documentation are true and complete to the best of your knowledge.
Review and download the completed PDF
Check that both pages are complete and that every attachment the questions call for is included. Download or print the completed PDF from FillingPDF and send it through one of the channels described under How to submit.
How to submit 2025 Paper Appeal Form – Durham County, NC
You can file the completed form by mail, in person, by email or by fax, or you can file the appeal online instead of on paper. Complete both pages and sign on Page 2 before filing.
- Mail or in person: Durham County Board of E&R, 201 E Main St, 3rd Floor, Durham, NC 27701.
- Email: [email protected]
- Fax: (919) 560-0350
- Online: the county's online appeal system at www.dconc.gov/taxhelp. The form also offers a box asking whether you want this paper appeal added to the Online Appeal System; an email address is required if you check Yes.
Attach any supporting documents the questions you answered call for (see the list of documents). The form must be received by the deadline, so allow for delivery time when you mail it. For questions, or to schedule time to discuss your value with the Tax Appraisal Staff, call the tax office at (919) 560-0300. The form does not mention a filing fee.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Using one form for several parcels; the form says to use a separate form for each parcel appealed.
- Filing after 5:00 P.M. on June 17, 2026; appeals filed after that date are untimely.
- Sending only page 1, or leaving Page 2 unsigned; the form says to complete both pages and sign on Page 2 before filing.
- Giving an estimate of value for a date other than January 1, 2025, the date the form uses.
- Stating a different purchase price, appraisal or listing price without attaching the contract, appraisal or listing the question asks for.
- Completing question 4 for a Single Family Rental Property; the form says it does not apply to them.
- Answering the rental or general questions on a vacant or commercial property instead of skipping to question 10 or question 16 as directed.
- Assuming a business entity's representative can represent the owner before the Board; a POA-authorized representative may not.
- Answering Yes to the Online Appeal System question without giving an email address, which the form requires.
Frequently asked questions
What is the Durham County 2025 Paper Appeal Form?
It is the Notice of Appeal that Durham County Tax Administration provides for appealing the appraised value of a parcel of real property. You state your own estimate of value as of January 1, 2025, and support it with sales, appraisal, income or property information.
What is the deadline to file a Durham County property tax appeal?
The form and the Tax Help page give 5:00 P.M. on June 17, 2026; later appeals are untimely. The top of the form also prints a received-by time of 5:00 P.M. on May 8, 2026, so call (919) 560-0300 if you are unsure which applies.
Where do I file a Durham County property tax appeal form?
Mail or deliver it to Durham County Board of E&R, 201 E Main St, 3rd Floor, Durham, NC 27701. You can also email [email protected], fax (919) 560-0350, or file online at www.dconc.gov/taxhelp.
Do I need a separate form for each parcel?
Yes. The form says to use a separate form for each parcel appealed. Complete both pages for every parcel and sign Page 2 of each form before filing.
What should I attach to the appeal form?
Attach what the questions you answer ask for: the purchase contract, an appraisal, income and expense information for the previous 3 years, contractor estimates, a listing, or documentation of a failed perk test. Pictures or other documentation are suggested for physical changes.
Can someone else file or discuss my appeal for me?
Yes, with authorization. If someone other than the filer will take part in discussions with the tax office, provide contact information and the authorization form; call (919) 560-0300 to request a POA. A business entity's representative may not represent the owner before the Board.
How do I compare my property with similar properties?
The form points to www.dconc.gov/taxhelp: enter your parcel number and select Submit to Review and Compare. Use it to check your property's details and to find similar properties that sold when you complete question 3.
What does market value mean on a Durham County appeal?
The county's Tax Help page quotes N.C.G.S. 105-283: the price at which property would change hands between a willing, financially able buyer and a willing seller, neither under compulsion and both reasonably knowledgeable. The county values properties as of January 1, 2025.
Can I fill out the Durham County appeal form online on FillingPDF?
Yes. You can fill out the PDF on FillingPDF and download or print it. FillingPDF does not file the appeal or contact the county; you submit it by mail, in person, by email or by fax, or appeal online at www.dconc.gov/taxhelp.
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