I read with great interest last Thursday’s editorial, “From gentrification to revitalization: what Duke can do,” regarding the recent growth in property values for some downtown neighborhoods. In the Durham County tax office, we, too, have recognized that growth, and we understand the concern that the prospect of higher taxes may pose for many of our residents in these areas. I can appreciate the position of the editorial board, but my purpose in writing is to make a couple of observations in response.
The editorial mentions that “Durham currently does not offer [the] taxation relief” of freezing property taxes for vulnerable homeowners. While it’s true that neither the city nor the county offers such relief, it is also true that neither one even has that option in North Carolina. With the exception of the actual tax rate, property taxes for both counties and municipalities are entirely governed by the General Assembly. No local government has the authority to enact a variation of the controlling statutes, and even the State legislature is bound by the N.C. Constitution to make property tax relief programs applicable statewide, rather than in specific localities.
The current income-related property tax relief programs that are available in N.C. are designed for elderly and disabled homeowners. It is our goal to inform every Durham County resident of the availability of these homestead programs, and our office has consistently worked to inform our citizens of them, through press releases, mailings, brochures, public speaking engagements and through the county website.
Finally, I would like to mention that the actual purpose of the reappraisal, which is required by state law, is to restore tax equity to all property owners across the county. The property tax in N.C. is based on market value, and reappraisal is simply the method used to help ensure that no property owner, anywhere in the county, pays any more than his or her share of the overall tax burden.
Kimberly H. Simpson
Durham County Tax Administration
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