Durham Commissioners Tackle Caregiving Support and Tax Appeals
The Durham County Board of Commissioners hears an emotional push to better support family caregivers and commits to joining a new caregiving coalition, then digs into the 2025 property reappraisal, appeal process, and budget impacts. The board also explains a historic tax exemption at the Chesterfield building and how state law shapes what local leaders can do on major tax breaks. 47mins
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Original Meeting
Monday, October 26th, 2026
13981.715
Board of County Commissioners on 2026-10-26 5:30 PM - Regular Session - Oct 26, 2026
In This Video
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Vice Chair Nida Allam reflected on personal experience advocating for care workers, criticized inadequate state support and misuse of federal funds, emphasized the lack of systems to support caregivers’ grief, and expressed commitment to participate in collaborative efforts to better support caregivers in Durham.
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Commissioner Wendy Jacobs acknowledged that several commissioners were family caregivers, underscored the lack of support systems, praised the work of Dementia Inclusive Inc and Aging Well Durham, and invited more discussion of existing reimbursement resources for caregivers, including veterans’ benefits.
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Executive Director Howard-Martinez described how the caregiving coalition was working to identify existing and innovative support and reimbursement resources for family caregivers, while Commissioner Jacobs highlighted emerging community relationships around dementia care and warned that Durham’s aging population would intensify caregiving challenges.
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Tax Administrator Keyar Doyle reported on the 2025 reappraisal, noting over 10,500 property tax appeals, real property growth from $43 billion to more than $70 billion, and confirmation from the Department of Revenue that Durham County’s taxable property was assessed at essentially 100% of market value.
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Tax Administrator Doyle summarized staff’s pre‑reappraisal market research showing higher sale prices across commercial and multifamily properties despite high vacancy and declining rents, and Commissioner Jacobs questioned the dynamic created when multifamily vacancy and rental rates fall while sales prices continue to rise.
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Tax Administrator Doyle and a speaker explained that multifamily properties showed a complex dynamic where high vacancy and reduced income conflicted with strong sales prices, affecting different appraisal methods and reflecting investors’ willingness to buy and improve properties in anticipation of market rebounds.
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Tax Administrator Doyle described how staff qualified sales data by reviewing each transaction, reported that an appeals study found no systemic bias in value changes but higher appeal rates in less racially diverse, higher‑value neighborhoods, thanked commissioners for supporting expanded outreach to under‑reached communities, and outlined how staff and the Board of Equalization and Review handled property appeals and value approvals.
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Tax Administrator Doyle, Commissioner Burton, and Attorney Larissa Williamson outlined the property tax appeal process, explaining how staff verify records, how the Board of Equalization and Review independently approves or questions values via consent agenda or hearings, and how dissatisfied property owners can further appeal through the North Carolina Property Tax Commission and state appellate courts.
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Tax Administrator Doyle agreed to provide commissioners with data on original, requested, and final property values for approved appeals, while Vice Chair Allam, Tax Administrator Dwane Brinson, and Attorney Williamson clarified that appeal decisions were evidence-based, with a legal presumption favoring assessor valuations and the burden on taxpayers to prove errors before any adjustment is made.
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Commissioner Jacobs sought clarification on how property tax appeals reached the consent agenda, and Tax Administrator Doyle explained that consent items reflected established values that owners might still pursue before the Property Tax Commission, particularly in commercial cases where owners did not attend hearings.
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Tax Administrator Doyle and Attorney Larissa Williamson outlined how unsatisfied property owners could appeal Board of Equalization and Review decisions to the North Carolina Property Tax Commission, shared current appeal volumes including commercial cases, and explained that Commission orders updated county records and could trigger taxpayer refunds when values were reduced.
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Tax Administrator Doyle described the Copper comparison tool that helped taxpayers evaluate potential appeals and clarified that while no evidence was required to file, strong documentation improved their chances of rebutting the assessor’s presumed value, which Attorney Williamson noted could then force the county to defend its valuation before the Commission.
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Tax Administrator Doyle reported that the 2025 reappraisal generated over 10,500 property tax appeals—including 5,300 filed in the final two weeks—and explained that only the Board of Equalization and Review could accept late appeals, with fewer than 200 estimated to have been approved after the deadline.
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Tax Administrator Doyle acknowledged that appeals extending past the January 5 delinquency date had been a major failure affecting budget planning, and, in response to Commissioner Jacobs’ suggestion about the deadline, stressed the need to prioritize returning to an earlier, traditional appeals cutoff in May to better manage appeal volumes and fiscal reporting.
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Attorney Larissa Williamson explained how mandated county services and shifting state and federal funding—including the end of one-time ARP funds—required conservative budgeting after reappraisal, while Commissioner Wendy Jacobs asked the County Manager to highlight how these mandates differentiated the county’s budget from the city’s.
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Tax Administrator Doyle explained how the Blue Ridge Housing court decision expanded a charitable affordable housing tax exemption to private developers partnering with nonprofits, noting that approved applications and exempted value had sharply increased in Durham and now posed a growing concern for the county’s tax base.
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Tax Administrator Doyle outlined plans for the 2029 reappraisal, including earlier and broader market review, operational assessments to improve quality and speed, possible use of multiple boards to finish hearings before delinquency, and an independent evaluation of the 2019 and 2025 reappraisal processes to guide improvements.
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Commissioner Burton referenced resident concerns about a roughly $1 million refund and release approved for Chesterfield LLC and asked Tax Administrator Doyle and ACM Brinson to explain the difference between a release and a refund and why the county granted this relief so the public could better understand the decision.
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Tax Administrator Doyle clarified that the Chesterfield property had long qualified for a 50% historic exemption and explained that the county’s action adjusted taxable value through a release rather than issuing a monetary refund, distinguishing between refunds on paid bills and releases that simply reduce assessed value.
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Vice Chair Allam and Tax Administrator Doyle clarified that historic property tax exemptions were governed by state law, could only be removed for specific disqualifying acts, and that the county had no authority to revoke an exemption simply because a redeveloped historic property had become more profitable.
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