Durham County Delinquent Tax List: Costs, Payment, and Foreclosure

The Durham County delinquent tax list is published each year and shows every property with unpaid taxes after the January 5 deadline. You can search it through Durham County’s online tax bill portal by owner name, parcel number, address, bill number, or account number, or in person at the Tax Collector’s office at 201 E. Main Street, 3rd Floor, Durham, NC 27701. Once a property lands on the list, interest is already running, and doing nothing leads to your name in the newspaper, added fees, and eventually foreclosure.

Searching the List

The online portal is the fastest option. Each search result shows whether the account is current or delinquent, the balance owed, and the tax year. If you’d rather talk to someone, the Tax Collector’s office takes walk-in inquiries at the Administration Building, and staff can pull any account and quote the exact payoff including accrued interest.¹ You can also call (919) 256-5101 for a specific parcel.

What Delinquency Is Costing You

Durham County property taxes are due January 5.² Starting January 6, interest is 2% for the rest of January. After February 1, another 0.75% accrues each month, or any fraction of a month, until the balance is paid.³

That works out to 9% per year on top of the initial 2% January charge. On a $4,000 bill, that’s roughly $80 the first month and about $30 each month after. Once foreclosure proceedings start, the docketed judgment carries 8% annual interest and a $250 administrative charge gets added to the lien.⁴ The longer you wait, the further the payoff drifts from the original bill.

How to Pay

Durham County accepts payment through four channels, and the fees vary enough to matter on a large balance.

Online through the tax bill search portal by credit card, debit card, or e-check. Credit and debit carry a 2.50% convenience fee ($2.00 minimum). Regulated consumer debit cards are a flat $3.80. Business cards and American Express run 3.25%. E-check is $2.25.¹
By phone at 1-866-892-0656 (toll-free) or (919) 256-5101, with the same fees.
By mail, sending a check or money order with the payment stub to the address on the stub.
In person at 201 E. Main Street, 3rd Floor, where the office accepts cash, checks, and money orders.

On a $5,000 bill, paying by credit card adds $125. E-check at $2.25 is by far the cheapest electronic option.

Partial Payments

North Carolina law lets tax collectors accept partial payments on delinquent balances unless the governing body has directed otherwise.⁵ Understand the order, though: state law applies each payment to accrued penalties, interest, and costs first, and only then to principal. A small partial payment may go entirely to interest without reducing the underlying tax.

The Newspaper Advertisement

Between March 1 and June 30 each year, the Durham County Tax Collector is required by statute to publish the names of all owners with unpaid liens in a local newspaper, with a notice also posted at the county courthouse.⁶ Every taxing unit in the state has to do this; it isn’t a discretionary step.

Each entry lists the record owner as of the delinquency date, a brief description of the parcel, the principal amount owed (not including interest or costs), and a statement that the county may foreclose and sell the property. The advertisement also warns that the amounts shown will increase with interest and costs.

Publication starts a clock. Once the liens have been advertised, the county can begin foreclosure as soon as 30 days later.⁴

What Foreclosure Looks Like

North Carolina gives counties two foreclosure methods. Both end in a sale of your property; they get there differently.

Civil Action Under GS 105-374

This one resembles a mortgage foreclosure. The county files suit in Durham County’s General Court of Justice, naming the owner, any spouse, lienholders of record, and other taxing units with claims.⁷ If the court enters judgment, it orders the property sold. Reasonable attorney fees for the county and a commissioner’s fee of up to 5% of the purchase price come out of the sale proceeds or get added to the redemption amount. To redeem between the sale and the court’s confirmation, you pay all delinquent taxes, penalties, interest, costs, and the commissioner’s fee.

In Rem Judgment Under GS 105-375

The streamlined route. No earlier than 30 days after the advertisement, the county can file a certificate of unpaid taxes with the clerk of superior court. Before docketing, the tax collector must send certified-mail notice to the owner and lienholders at least 30 days in advance. If certified mail goes undelivered, the county must make reasonable efforts to locate you and publish notice for two consecutive weeks.⁴ Once docketed, the judgment carries 8% annual interest and the $250 administrative charge. Execution, meaning the actual order to seize and sell, can issue anytime between three months and two years after the judgment is indexed.

Collection Before Foreclosure

The Tax Collector doesn’t have to wait for foreclosure. Under state law, the collector can levy on or attach personal property you own, regardless of when you acquired it or whether other liens already sit on it.⁸ The statute reaches property transferred to relatives, property in the hands of a receiver, and even money owed to you by third parties. The tools are broader than most owners expect.

Relief Programs That Can Keep You Off the List

If age, disability, or limited income is behind the delinquency, three state programs may reduce or defer your future tax liability. They don’t erase existing balances, but they can lower next year’s bill enough to keep you current. Apply through Form AV-9.

Elderly or Disabled Exclusion

For owners at least 65 or totally and permanently disabled, this program excludes the greater of $25,000 or 50% of appraised value from taxation. For the 2026 tax year, prior-year income cannot exceed $38,800. You must be a North Carolina resident who owns and occupies the property as your permanent home.⁹

Disabled Veteran Exclusion

Veterans with a total and permanent service-connected disability can exclude up to $45,000 of appraised value, with no age or income limit. Unremarried surviving spouses of qualifying disabled veterans or service members who died from a service-connected condition also qualify.⁹

Circuit Breaker Deferment

This one caps annual taxes at a percentage of income rather than reducing the assessment. If you’re 65 or older or permanently disabled with income at or below $38,800, taxes are capped at 4% of income. Between $38,800 and $58,200, the cap is 5%. You must have owned and lived in the property for the last five full years. Taxes above the cap aren’t forgiven; they’re deferred and become due with interest when the property is sold or transferred.⁹

Active-Duty Service Members

The federal Servicemembers Civil Relief Act adds protections if you’re on active duty. Interest on unpaid property taxes is capped at 6% per year, and no additional penalties can be charged beyond that rate.¹⁰ Your property cannot be sold for delinquent taxes without a court order, and the court must find that your service does not materially affect your ability to pay. You can request a stay for the duration of service plus 180 days after discharge. If a sale did occur during service, you can file a court action to recover the property at any time during service or within 180 days of separation, whether the property is owned individually or with a dependent.

1
Durham County. Durham County Tax Administration – Payment Options and Collections
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Durham County. Tax Payment Deadline of Jan. 5 Approaching for Durham County Residents
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North Carolina General Assembly. North Carolina Code 105-360 – Due Date; Interest for Nonpayment of Taxes
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North Carolina General Assembly. North Carolina Code 105-375 – Foreclosure of Tax Lien by Action in Nature of Action In Rem
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North Carolina General Assembly. North Carolina Code 105-358 – Partial Payments
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North Carolina General Assembly. North Carolina Code 105-369 – Advertisement of Tax Liens on Real Property for Failure to Pay Taxes
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North Carolina General Assembly. North Carolina Code 105-374 – Foreclosure of Tax Liens
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North Carolina General Assembly. North Carolina Code 105-366 – Remedies Available
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North Carolina Department of Revenue. Form AV-9 2026 Application for Property Tax Relief
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Office of the Law Revision Counsel. 50 USC 3991 – Taxes Respecting Personal Property, Money, Credits, and Real Property