Property Tax Appeal Process Keyar Doyle, Durham County Tax Administrator

This City of Durham, NC meeting on May 28, 2026, featured a detailed presentation by Keyar Doyle, Durham County Tax Administrator, on the recent property tax reappraisal process and the subsequent appeal cycle. The discussion focused heavily on the challenges faced during the reappraisal, including a volatile real estate market with rapid value increases followed by declines, and the impact on budgeting due to a higher-than-expected volume of property tax appeals. Doyle explained the four-year reappraisal cycle, the methodologies used for valuing properties (cost, income, and market approaches), and the role of the Board of Equalization and Review (BOER) in hearing appeals. The meeting highlighted that over 10,500 appeals were received, significantly more than the estimated 7,500, which complicated budget forecasting and required holdbacks to account for potential revenue losses. Commercial properties, especially apartments and office buildings with vacancy issues, accounted for the majority of appeals and value adjustments. Questions from council members addressed the appeal success rates, the timing and processing of appeals, the composition and appointment of the BOER, and the potential for improved data collection and real-time valuation methods to enhance accuracy and fairness. The meeting concluded with calls for further joint city-county discussions to analyze the reappraisal outcomes and improve future processes.