The Real Property Appeal form, printed as the 2026 Notice of Appeal, is the paper form Durham County Tax Administration provides to owners who disagree with the appraised value of a parcel set by the reappraisal effective January 1, 2025. It is one of the Durham County property tax forms, and it covers real property (land, buildings and other land improvements), one parcel per form. On FillingPDF you can fill out the form online and download or print the completed PDF; the county publishes the official PDF and the online appeal option at its website, and the appeal is filed through the county's channels.
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What is Real Property Appeal form – Durham County, NC?
The Real Property Appeal form, printed on the page as the 2026 Notice of Appeal, is the Durham County Tax Administration form on which a property owner challenges the appraised value of one parcel of real property and states the value the owner believes is correct.
Durham County's most recent reappraisal of real property took effect January 1, 2025. North Carolina law requires counties to reappraise real property at least every eight years, and between reappraisals the county may not raise or lower a parcel's value except in a few situations, such as a change in zoning or in the property's physical features. You have the right to appeal if you believe the appraised value is substantially higher or lower than the price for which the property could reasonably have sold on January 1, 2025.
The form is organized in three parts:
- Property and contact information, ownership, who is filing, and your estimate of value, which should be a reasonable estimate of what the property was worth on January 1, 2025.
- Questions 1 to 9, covering a recent purchase or appraisal, comparable sales, rental income, physical characteristics, needed repairs and anything else that affects value.
- Questions 10 to 15 for vacant properties and questions 16 to 18 for commercial properties, followed by a signed affirmation.
The only issue the tax office can address is the appraised value. Concerns about the amount of change since the last reappraisal, the affordability of the expected taxes or the level of services are outside what an appeal can resolve. Personal property and motor vehicles follow a different procedure and a separate Personal Property Appeal Form.
Who needs to file Real Property Appeal form – Durham County, NC?
Owners of real property in Durham County who believe the appraised value is substantially higher or lower than the price for which the property could reasonably have sold on January 1, 2025 use this form. Real property means land, buildings and other land improvements. Use a separate form for each parcel you appeal.
- Individual owners and business entities. The form asks you to choose Individual Owner(s) or Business Entity and to indicate who is filing.
- Someone filing or speaking for the owner. For an individual owner the form lists a Power of Attorney (POA required) or an attorney; for a business entity the filer may be an owner, officer, employee, or a manager or member-manager of an LLC. If someone other than the filer will take part in discussions with the tax office, give their contact information and the authorization form. Call (919) 560-0300 to request a POA.
- Limits on a business-entity representative. With a signed POA, the representative may represent the taxpayer in discussions and potential resolutions with the tax office and may testify at the Board hearing as an expert witness called by the taxpayer's attorney. The representative may not represent the property owner before the Board.
Do not use this form for personal property or registered motor vehicles; the county has a separate Personal Property Appeal Form for them. Question 4 (rental income) does not apply to single family rental properties.
When to file Real Property Appeal form – Durham County, NC
All real property appeals must be filed by 5:00 p.m. on June 17, 2026, the date the Board of Equalization and Review adjourns from taking appeals for the year. The form states that appeals filed after that date will be untimely.
The header of the form also says appeals must be received by 5:00 P.M. on May 8, 2026, and the county encourages you to file as soon as possible so there is adequate time for review. The form does not explain how the two dates relate, so if you are filing between them, call Durham County Tax Administration at (919) 560-0300 to confirm.
Your estimate of value on the form is a reasonable estimate of what the property was worth on January 1, 2025, the effective date of the county's reappraisal. Purchases and appraisals you cite on questions 1 and 2 are those from 2023 to 2024.
Documents you need
- Copy of the purchase contract, if you answer question 1 that the property was purchased for a different amount in 2023-2024.
- Copy of the appraisal, if you answer question 2 that the property was appraised in 2023-2024 for a different amount.
- Income and expense information for the previous 3 years, if you answer 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 affecting value (question 7), if you have them.
- Copy of each contractor estimate of repair cost, if you received any for structural repairs (question 6).
- Documentation of the failed test, if a vacant property has failed a perk test (question 12).
- Copy of the listing, if a commercial property is listed for sale at a different amount (question 16).
- Income and expense information for the previous three years, if a commercial property's income indicates a different value (question 17).
- Power of Attorney or authorization form, when someone other than the filer will take part in discussions with the tax office; call (919) 560-0300 to request a POA.
How to fill out Real Property Appeal form – Durham County, NC
Enter parcel and contact information
Write the parcel number, property location or description, property owner, mailing address, email address and phone number. Use a separate form for each parcel appealed.
Choose ownership and who is filing
Check Individual Owner(s) or Business Entity, then indicate who is filing: an individual owner's attorney or Power of Attorney, or a business entity's owner, officer, employee, or manager or member-manager of an LLC (circle the representative). Call (919) 560-0300 to request a POA.
Decide on the Online Appeal System
Mark Yes or No to whether the appeal should be added to the Online Appeal System. If you mark Yes, an email address is required.
State your estimate of value
Enter in the Property Owner's Estimate of Value box a reasonable estimate of what the property was worth on January 1, 2025.
Complete questions 1 through 3
Question 1: purchase date and amount if bought in 2023-2024. Question 2: appraisal date and appraised value if appraised in 2023-2024. Question 3: sale price and sale date for up to three nearby comparable properties sold in 2023-2024.
Skip ahead and complete question 4
If the property is vacant, skip to question 10; if commercial, skip to question 16. For a rental property other than a single family rental, enter the year, monthly rent, annual income and annual expenses on question 4.
Answer questions 5 through 9
On Page 2, describe updates to physical characteristics (5), needed structural repairs with Yes or No (6), other physical features affecting value (7), changes made after a 2023-2024 purchase or appraisal (8), and anything else to consider (9).
Complete the vacant property questions
For a vacant property, answer questions 10 to 14 Yes or No (adjoining lot, access, failed perk test, water and sewer, major flooding), give the adjoining lot's parcel number or address if Yes on 10, and add factors on question 15.
Complete the commercial property questions
For a commercial property, enter the listing price on question 16, the indicated value, income, expenses, NOI and CAP on question 17, and other issues on question 18.
Sign the affirmation
Sign, print your name and date the affirmation certifying the information and supporting documentation are true and complete to the best of your knowledge.
Review and download the completed PDF
Check both pages and the attachments your answers call for, then download or print the completed PDF from FillingPDF and file it through one of the channels described under How to submit.
How to submit Real Property Appeal form – Durham County, NC
You can file the appeal online, by mail, in person, by email or by fax.
- Online: the county recommends its Online Appeal System at www.dconc.gov/taxhelp, which lets you appeal, communicate with staff and see the status of your appeal at any time. The PDF fillable form is also available at that address.
- By mail or in person: Durham County Board of E&R, 201 E Main St, 3rd Floor, Durham, NC 27701.
- By email: [email protected].
- By fax: (919) 560-0350.
Complete both pages of the form and sign on Page 2 before filing, and include copies of the documents the questions you answered call for. If you want the appeal added to the Online Appeal System, mark Yes on the form and give your email address. For questions, call (919) 560-0300. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Listing more than one parcel on a form; the form says to use a separate form for each parcel appealed.
- Filing after 5:00 p.m. on June 17, 2026, when the form says appeals will be untimely.
- Signing nothing or completing only one page; 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.
- Citing a 2023-2024 purchase or appraisal on question 1 or 2 without attaching the contract or appraisal copy.
- Completing question 4 for a single family rental property, which the form says it does not apply to.
- Marking Yes for the Online Appeal System without giving an email address; the form says an email is required.
- Sending a business-entity representative to speak for the owner before the Board; under a signed POA the representative may not represent the owner there.
- Using this form for personal property or a motor vehicle instead of the county's Personal Property Appeal Form.
Frequently asked questions
What is the Real Property Appeal form in Durham County?
It is the 2026 Notice of Appeal that Durham County Tax Administration provides for owners who think a parcel's appraised value is substantially higher or lower than its reasonable sale price on January 1, 2025. It covers land, buildings and other land improvements.
What is the deadline to appeal my Durham County property value?
Real property appeals must be filed by 5:00 p.m. on June 17, 2026, when the Board of Equalization and Review adjourns; later appeals are untimely. The form's header also lists May 8, 2026, so call (919) 560-0300 if you are unsure and file early.
Can I appeal my Durham County property value online?
Yes. The county recommends its online appeal at www.dconc.gov/taxhelp, where you can appeal, communicate with staff and see your appeal's status at any time. The paper Real Property Appeal form is the alternative.
Where do I send the Real Property 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 it to [email protected] or fax it to (919) 560-0350. Sign on Page 2 first.
What do I have to attach to the appeal?
Only what your answers call for: the purchase contract (question 1), the appraisal (question 2), three years of income and expenses for rentals or commercial income claims, contractor estimates, failed perk test documentation, or a listing copy for commercial property.
Can I appeal because my taxes are too high?
Not on that ground alone. The tax office says the only issue it can address is the appraised value, not the amount of change from the last reappraisal, the affordability of the taxes or the level of services.
Can someone else file or speak for me on the appeal?
Yes, with authorization. The form calls for a Power of Attorney, available by calling (919) 560-0300. A business-entity representative under a signed POA may work with the tax office but may not represent the owner before the Board.
Do I use this form for a car, boat or business equipment?
No. Personal property and registered motor vehicles use the county's Personal Property Appeal Form, and those appeals must generally be filed within 30 days of the bill date. This form is for real property only.
Can I fill out the Durham County appeal form online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the appeal with the county; you file it through the county's channels.
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