How does Duke fit into Durham’s Property Taxes?

Property taxes are the largest source of municipal funding in North Carolina and it's the common denominator for economic tension in Durham. Budget shortfalls in Durham’s school system, the doubling of tax bills in Black neighborhoods, and a coalition's demands for Duke University to show up as a better neighbor all converge on the issue of property taxes. In this report I describe key concepts related to property tax administration and explore patterns of tax exemption and tax burden in Durham, NC. I discuss recent increases in Durham’s property tax rates and how Duke University is positioned to handle this increase in comparison to Durham residents. I end this report with potential avenues to rebalance the tax burden.