Unincorporated Durham County county + fire district, no city tax · FY 2026–27
Rates effective July 1, 2026 (FY 2026–27) · Verified July 3, 2026
Skip the city limits and the municipal levy disappears: unincorporated properties pay the county rate plus a fire-service district. On a $400,000 home, the gap between City of Durham and the Mangum Fire Protection Service District is about$1,560 every year — the single biggest tax lever on the Durham County map.
Every fire district, FY 2026–27
| Fire district | District rate | Combined | On $400k |
|---|---|---|---|
| Lebanon Fire District | $0.0919 | $0.6711 | $2,684/yr |
| Durham County Fire & Rescue Service | $0.0829 | $0.6621 | $2,648/yr |
| Redwood Fire District | $0.0932 | $0.6724 | $2,690/yr |
| Bahama Fire District | $0.0883 | $0.6675 | $2,670/yr |
| New Hope Fire District | $0.0791 | $0.6583 | $2,633/yr |
| Mangum Fire Protection Service District | $0.0470 | $0.6262 | $2,505/yr |
| Eno Fire District | $0.0684 | $0.6476 | $2,590/yr |
Frequently asked questions
What taxes do you pay on unincorporated Durham County property?
The county levy ($0.5792) plus your fire district's levy — no municipal tax. Combined that is $0.6262 to $0.6724 depending on the district.
What is the trade-off for the lower rate?
No city services: water/sewer is typically well and septic or county utilities, trash service is a county fee or private, and there is no municipal police force (the Sheriff covers unincorporated areas). Zoning and development rules also differ.
Can my property be annexed into a city later?
Yes — North Carolina allows voluntary annexation (and limited involuntary annexation), and annexed parcels move to the city rate. Some recently annexed parcels pay both a city and fire-district levy for a time; they appear as separate zones on our map.