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FREQUENTLY ASKED QUESTIONS?
If my property is used for farming do I receive a property tax reduction? (GS 105-277.4)
There is a program called the use value assessment program. This is a program which can result in lower property taxes for property which qualifies. The program targets property which qualifies. The program targets property which is in actual production of a qualifying product. The three categories of use are Agriculture, Horticulture and Forestry. Agricultural use can include such products as cattle, hay and tobacco. Horticultural use can include such products as Christmas trees, shrubbery, fruits and vegetables. Forestry use involves the commercial production of timber. There are several qualifying factors which must be looked at to determine if the property is eligible for this program. Any property owner wishing to have his/her property considered for this special assessment must apply with the County Assessor's Office during the month of January.
Am I required to list my property in January?
In January of each year you are required to submit to the County Assessor's Office a listing of all applicable property you own as of January 1st.
You are not required to list real property with the County Assessor in January. Real property would include land and buildings.
You are required to list any taxable personal property, except registered motor vehicles, and report any improvements you have made to your real property since the last listing period. Personal property would include such items as mobile homes, farm equipment, and business personal property. Failure to submit a timely listing will result in a 10% penalty. You should contact the Assessor's office if you have any questions about listing.
Board of Equalization
North Carolina General Statute 105-322 establishes the Board of Commissioners as the Board of Equalization and Review. This Statute also allows the Board of Commissioners to establish a special Board of Equalization and Review to hear tax valuation appeals. This board hears and makes valuation decisions only. They cannot consider taxes or the ability to pay taxes in their decisions. After being presented the facts from the taxpayer and the Tax Assessor they will render a decision for either: no value change, a reduction in value, or an increase in value.
When are taxes due?
With the exception of registered motor vehicles, property taxes are due September 1st of each year and are considered delinquent if not paid by January 5th. Interest will be added January 6th at the rate of 2% and a additional ¾% each month thereafter until the amount is paid in full. A 2% discount is given if payment is received prior to September 1st.
I received a tax bill for a vehicle I sold, what should I do?
When you sold your vehicle you should have either transferred the tag to another vehicle or surrendered the tag to DMV.
If you surrendered the tag to DMV they gave you a printout indicating that the tag was turned in and is no longer valid. You should bring that document along with the tax bill to the Tax Collector’s office for a possible reduction of taxes. The reduction will be based on how many months were left on the tag when it was surrendered to DMV.
Do I still owe taxes on a vehicle that I sold, crushed, totaled, gave away, etc.?
If you have transferred the license plate from the vehicle you no longer own to your current vehicle, you will pay the notice you have received on the older vehicle. You will not be taxed on your new vehicle until the next year after you renew.
When will I be billed?
What happens if I don’t pay on time?
If taxes are not paid on time, the county tax department will issue a block of your tag renewal to the DMV. If a vehicle receives a block, your tag cannot be renewed again until the taxes, plus interest, have been paid. Registration can only be renewed on a blocked vehicle after the taxes are paid and you receive a signed:
Vehicle Block-Release Receipt Form No. MAV-2
This receipt must be taken to the tag office when renewing a tag in order for the DMV to remove the block.
What if my address changes?
You must contact the DMV for any address changes. The Tax Office does not make any changes to addresses on vehicle taxes as they get their information from the DMV.
Can I pay my taxes with a credit card?
At this time we accept payment of taxes with a credit card or check card. You may pay at the counter, by phone, or online
I received a tax bill for property I sold earlier this year, what should I do?
Tax bills are issued in the name of the person(s) who owned the property as of January 1st of each year. If you sell property after January 1st, you will still receive the tax bill for the entire year. You are considered to be responsible for the current year tax bill. Usually when property sells an agreement is made between buyers and seller concerning property taxes. You should look at your closing statement or contact the Attorney who handled the closing to find out who agreed to pay the taxes. If the taxes remain unpaid the tax lien will follow the property but, as owner on January 1st, you will be held liable for the taxes.