Responsibilities

The Tax Collector Division is responsible for the collection of taxes and fees. Questions regarding listing, or assessed values should be directed to the County Assessor Division.

Tax Bills

Real and personal property tax bills are mailed in August of each year and become due on September 1. These bills must be paid by January 5 of the following year to avoid interest and additional penalties. After January 5 all past due accounts are assessed an interest charge of 2% on January 6 and an additional 0.75% is added on the 1st day of each month thereafter until the bill is paid in full.

Collection

During the month of March all unpaid real estate taxes will be advertised in the newspaper and an advertising fee is added to the unpaid bill. Enforced collections may begin when bills 1st become delinquent. Legal remedies of collection may include:

• Attachment of bank accounts
• Debt set off on income tax returns
• Foreclosure
• Garnishment of wages or rents
• Levy on rents and/or other money due you
• Seizure of vehicle or other personal property

Establishing Ownership

Ownership of real property is established on January 1 of the tax year. Transfer of ownership during the year does not relieve the seller of tax liability. Taxes are ordinarily prorated at the time of transfer of ownership - this is a private contract between the buyer and seller; the seller will receive any bills issued for the year of transfer and is responsible to see that the appropriate party pays the tax bill. The owner of record on the date taxes become delinquent will be advertised if taxes remain unpaid. If you have questions concerning how your taxes were prorated, contact your realtor or closing attorney.

If you wish to insure that you have no tax liability, you may request that payment be made to the Tax Collector at the time of closing. If current year taxes are not yet due, we will accept prepayments based on the previous year’s rate.

Motor Vehicles

The North Carolina General Assembly passed a new law to create a combined motor vehicle registration renewal and property tax collections system. In doing so, the new law transfers the responsibility for motor vehicle tax collections from the 100 counties across North Carolina to the Division of Motor Vehicles (DMV). This system has been designed as a convenient way to pay annual vehicle tag renewals and vehicle property taxes.

If your mailing address is current with the North Carolina Division of Motor Vehicles, you will receive a tag and tax notice listing with both vehicle registration fees and taxes due. Just as in the past, vehicle owners will receive the notice about 60 days prior to registration expiration of their vehicles. The full amount of property taxes and DMV registration fees must be paid in full to the DMV before a registration renewal sticker can be issued. 

Transferring a Vehicle

If you sell a vehicle and surrender the tag to the Department of Motor Vehicles you may be due a refund. You will need to bring the Tax Collector 2 documents:

• A bill of sale on the vehicle that you sold
• The receipt that you will receive from the Department of Motor Vehicle when you surrender the tag

Refunds

There may also be a refund for motor vehicles that are moved out of the state of North Carolina. The 2 documents required are,

• A copy of your current states registration card
• The receipt from the North Carolina Department of Motor Vehicle showing that you have surrendered the North Carolina tag

Fee Collection

The Tax Collector Division also collects fees for:

• Beer and wine licenses
• Mobile home moving permits
• Special assessments