When are property taxes due and delinquent?

Property tax bills are mailed in late July of each year. Taxes are due September 1. The last day to pay the bill before it becomes delinquent and interest is added is January 5. Two percent interest adds on January 6 and 0.75% continues to add to any balance the first of each month thereafter.

Are Payment Plans Available?

Please call (252) 583-2121 and ask for Collections to discuss payment plan arrangements.

Deeds & Delinquent Taxes

Effective January 1, 2016, the Halifax County Board of Commissioners requires the Register of Deeds to not accept any deed transferring real property for registration unless the Tax Collector has certified that no delinquent ad valorem taxes or other taxes which the Tax Collector is charged to collect are a lien on the property described on the deed.

Deeds requiring this certification must be presented to the tax office between the hours of 8:30 a.m. to 4:30 p.m. in order to accurately research the property described in the deed.

Mortgage Escrow Accounts

The property owner is responsible for full payment of property taxes. Mortgage escrow companies notify the Halifax County Tax Collector each year of accounts they intend to pay. This information is used to provide the applicable escrow company with the bill information each year and bills are coded accordingly. The annual bills for the properties coded in this manner are NOT mailed to the property owner. However, copies of the annual tax bills are available online or by request.

Can I assume ownership of a property just by paying the taxes?

It is not possible to acquire property by just paying the back taxes. The State of North Carolina has a set procedure for the collection of taxes, the placing of liens, and the foreclosure of tax liens. Anyone may pay the taxes on a piece of property for someone else, but that will NOT gain them title to the property.

I Sold the Property, Why Am I Getting a Tax Notice?

Transfers of real property ownership for the current tax year have been updated through May to reflect the current owner. For individual personal property, the bill is sent to the listing owner as of January 1 of the current tax year.

When does an Enforcement Procedure occur?

Halifax County begins enforcement measures immediately after the delinquency date. Delinquent taxes will be collected through all remedies available by NC General Statutes, including bank account attachment, rent attachment, wage garnishment, sheriff’s levy on personal property, NC Debt Setoff, and foreclosure on real property. Enforcement procedures do not apply to accounts under bankruptcy protection. Accounts in payment arrangement status in good standing are only subject to advertisement for delinquent real estate taxes.

What is the Debt Setoff Program?

Subject to the laws of North Carolina, any unpaid past due taxes are subject to enforcement procedures. If your property taxes become past due, it is our intention to secure payment by filing a claim with the State of North Carolina to obtain your income tax refund or lottery winnings. A collection assistance fee of $15 shall be added to the account if we submit the account for collection. The Debt Setoff Clearinghouse retains a $5 fee for each debt matched.

How can I obtain a Receipt?

A personal or real property tax receipt can be mailed upon request. For income tax purposes, please retain the upper portion of your tax notice along with your cancelled check.

Information on paid motor vehicle taxes can be obtained through the North Carolina Division of Motor Vehicles online portal: MyDMV.

Please call (252) 583-2121 or email [email protected] for more information.