Halifax County Tax Administration is open from 8:30 AM to 5:00 PM Monday through Friday except for County holidays.
North Carolina General Statutes (Chapter 105) are all laws associated with taxation for the state of North Carolina.
The last day to pay your taxes on real and personal property (not registered motor vehicles) is January 5. Taxes paid after January 5 are delinquent and subject to interest. If January 5 falls on a weekend, the next business day is the last day to pay before interest accrues.
A list of all tax rates within Halifax County for the past 10 years can be found by clicking here.
Halifax County Tax Administration is located on the ground floor of the Court Services Building at 357 Ferrell Lane in the Town of Halifax.
The tax rates for Halifax County, Halifax County Schools, Weldon City Schools and the volunteer fire districts are set by the Halifax County Board of Commissioners. The tax rates for each municipality are determined by the Councils within that municipality. The Roanoke Rapids Graded School Board sets their tax rate. The tax rates are determined during the annual budget adoption processes. These processes conclude in mid to late June of each year. The new tax rates become effective July 1.
Real property and personal property taxes are due September 1 of each year, however North Carolina law allows you until January 5 to make payment without incurring interest. This does not apply to motor vehicle property taxes.
Real and personal property bills add 2% the first month and 3/4% interest each month thereafter. Motor vehicles bills add 5% interest the first month and 3/4% interest each month thereafter.
Delinquent property tax bills are subject to interest and possible additional penalties and enforced collections fees. Taxes that remain unpaid are a lien against the property and are subject to foreclosure, bank attachment, wage garnishment, rent attachment, state income tax refund attachment and levy and sale of personal property to satisfy the taxes.
Please mail the bottom portion of your tax bill and check or money order to the Halifax County Tax Collector, PO Box 68, Halifax, NC 27839. DO NOT MAIL CASH.
You may pay your tax bill by credit card or debit card on our website or in person at the tax office. The payment processor charges a processing fee for this service whether paid online or in the office. You may also pay by electronic check online which is also subject to a processing fee. Unfortunately, we cannot accept e-checks in the office or by calling the office to speak with a cashier.
Debit and credit card companies charge a convenience fee to process your transaction. Typically, card processing fees are absorbed by the company with whom you do business. However Halifax County does not have the authority to absorb this cost due to North Carolina General Statutes.
You can view your tax bill online or contact our office at (252) 583-2121 during business hours.
Please call (252) 583-2121 and ask to speak to a collections staff member to discuss payment arrangements.
All property owners who have outstanding real property taxes owed in their name as of March 31 will be advertised in mid-April. Having a payment plan does not exclude your tax account from being advertised. A valid payment plan allows you time to pay your taxes without enforcement measures being used against you.
If your check is returned unpaid (insufficient funds, account closed, etc.) the taxes due will remain outstanding and any receipt issued to you at time of payment is null and void. In addition, penalties plus interest will be added to your account. A return check penalty of 10% ($25 minimum and $1000 maximum) plus any applicable interest will be applied to the total tax bill due. No personal checks or debit card payments will be accepted as payment following a returned check; you must send cash or certified funds.
If you have an escrow with your mortgage company, they (the mortgage company) will typically submit payment to us in August. If your mortgage company pays the tax bill and you have already submitted your payment, the refund will go directly back to the mortgage company. We understand that this process often takes several months for them to refund you. We recommend that you contact your mortgage company if you have an escrow account and you have also paid your tax bill.
Our office makes every effort to mail tax bills to current real property owners. We begin the billing process July 1 of each year and will have typically updated real property records for deeds recorded through the end of May. Bills for property conveyed after that time are mailed to the January 1 owner. We mail “new owner letters” for properties conveyed after the bills are created in July and remain unpaid in order to notify the new owner of the taxes owed.
North Carolina General Statutes require the Tax Collector to advertise all outstanding real property bills in the local newspaper. Taxes are advertised in the name of the person who owned the property on the date taxes became delinquent which is typically January 6 of each year.
Your real property became delinquent as of January 6. North Carolina General Statutes authorize the Tax Collector to use all enforcement measures including foreclosure to collect delinquent tax bills after that date.
Once your real property is turned over to the County Attorney for foreclosure, North Carolina General Statutes authorize the attorney to charge the fees and costs associated with the foreclosure process.
Information regarding tax foreclosures is available on our website.
No, the option to sell tax liens was abolished by the North Carolina legislature in 1983.
Any taxes that were due at the time you filed bankruptcy are included in your plan (pre-petition). We can only make payment arrangements on current tax bills (post-petition). To make payment arrangements for post-petition tax bills, please call (252) 583-2121.
If you have listed the Halifax County Tax Collector as a creditor, your bankruptcy plan will cover the bills prior to your filing date. If a bill is created after the filing date, it is your responsibility as taxpayer to do one of the following:
1) pay or make payment arrangements
2) contact your attorney to have the post-petition bill included into your plan
3) call our office to check the timing on submitting an amended claim.
No, but once your bankruptcy is completed or dismissed, all real property taxes must be paid in full to avoid further collection measures.
The statutory deduction for a wage garnishment is 10% of the gross wages per pay period. However, some employers choose to take the full amount at one time.
Yes, you can pay the tax bill in full to avoid the wage garnishment. Once the bill is paid in full, we will notify your employer that the garnishment is released. However, we have no control as to your employer’s payroll deadlines and procedures or how quickly the garnishment will end. We recommend following up with your employer for more information on those matters.
A bank attachment is an enforced collection action allowed by North Carolina General Statutes. The attachment is served on your bank for outstanding taxes due. Your bank then places a hold on your accounts for ten days or until they have been notified by the Tax Department that the debt has been paid in full. If your bill is not paid in full before the ten day period ends, the bank is required by law to remit the amount of the attachment to the Tax Department.
Yes, but payment must be made by cash, certified check, money order or credit card only. No personal checks will be accepted. You will also need to contact our office notifying us of the payment so we can ensure that we release the bank attachment once payment is received.
Most if not all banks charge additional fees for processing an attachment. This fee is retained by your bank and you will need to contact them for further information regarding this charge.
The Tax Department works closely with the Halifax County Sheriff’s Office and turns certain delinquent tax bills over to their Civil Division for enforced collections. Your property may be seized and sold to satisfy your tax obligation. To avoid this action you will need to pay the delinquent amount plus any additional interest, penalties and fees in full. You may pay by cash, certified check, money order or you may pay by debit or credit card online or at the tax office. A processing fee is added to card transactions.
Once your tax account is turned over to the Halifax County Sheriff’s Office for enforced collection, fees are added as required by the North Carolina Rules of Civil Procedure.
Once a levy has been turned over to the Halifax County Sheriff’s Office, the delinquent taxes must be paid in full within the time frame provided by the Deputy.
Bills that remain unpaid are subject to enforcement actions against the taxpayer. The Sheriff may seize (levy) property that you now own to satisfy the delinquent taxes.
Once your vehicle is seized by the Deputy Sheriff, there is a $150 towing fee added to your bill. You need to contact the Halifax County Sheriff’s Office to reclaim your vehicle once the bill has been paid in full.
The debt setoff is a form of enforcement in which the North Carolina Department of Revenue is notified of your debt and any refund due you will be attached to pay the bill. The state will also charge a fee of 5.00 as well as an administrative fee of 15.00.
Any debt that is past due is subject to all enforcement measures. Debt setoff does not prevent you from having other collection enforcement measures taken against you. The purpose of the debt setoff letter is to allow you 30 days to object to the refund being attached. You must have a valid reason for an objection (for example, the bill is not your tax bill or you never owned property in Halifax County).
Once we receive the money from your refund through the debt setoff program, we will apply this money to any delinquent taxes that you may have. If all delinquent taxes have been paid, a refund of the overpayment received from the State will be issued to you.
The Halifax County Tax Department only requires you to obtain a beer and wine license if it pertains to your business. You should also check with both the County and municipal Planning & Zoning offices for information regarding additional requirements.
You must be approved by the North Carolina ABC Commission before we issue a Halifax County beer/wine license. Contact the NC ABC Commission at (919) 779-0700 for more information.
Please visit the Exemptions and Exclusions portion of our website for more information.
Religious entities are required to complete the AV-10 Exemption Application to receive the real property exemption. The application must be received during the regular listing period which is January 1 through January 31 of each year. Late applications may be considered for good cause through the last day of the calendar year in which the tax is levied. A late application received after the calendar year ends will not be accepted and cannot be considered for approval or denial for any reason or circumstance.
Religious entities are required to complete an AV-10V Application for Motor Vehicle Exemption Application within thirty days of the date taxes on the vehicle are due. An exemption will be granted upon our review and if your church meets the statutory requirements.
Most exemptions do not require an annual application unless there is a physical change to the property, a change in the use of the property and/or a change in the qualification or eligibility of the taxpayer. However, the Assessor must annually review at least one-eighth of the exempted or excluded properties in the County to verify that they continue to qualify. During this requalification process, you may be asked to verify that you still qualify for tax relief.
Exemption applications should be filed during the regular listing period, which is January 1 through January 31. Late applications may be considered for good cause through the last day of the calendar year in which the tax is levied. A late application received after the calendar year ends will not be accepted and cannot be considered for approval or denial for any reason or circumstance. The deadline for submitting an application for tax relief is June 1. Late applications may be considered for good cause through the last day of the calendar year in which the tax is levied. A late application received after the calendar year ends will not be accepted and cannot be considered for approval or denial for any reason or circumstance.
If you have a vehicle that has been altered with special equipment to accommodate a service-connected disability and the alteration was completed at the expense of the US Government through a grant under Title 38, you may qualify for an exemption. To meet the statutory requirements for this type of exemption you must complete an AV-10V Application for Motor Vehicle Exemption Application and provide a copy of a 38 U.S.C. 3901 letter (provided by your veteran’s representative).
In compliance with the Servicemembers Civil Relief Act, North Carolina does offer a military exemption on individual personal property and registered motor vehicles. To determine eligibility for a registered motor vehicle, you will need to submit a copy of your Leave and Earning Statement (LES) from the month and year that is closest to the registration period. (Example-If your registration is due March 31, 2021, you will need to submit a copy of your LES from February 2021 unless you have already received your LES from March 2021). To determine eligibility for Individual Personal Property, you will need to submit a copy of your LES from January of the year prior to the bill date of the personal property. (Example- If you are billed for a boat in July 2021, you will need to submit an LES from January 2021). If your LES indicates that your state of residence is North Carolina, you do not meet the requirements and are required to pay the taxes on your individual personal property and registered motor vehicles.
In compliance with the Servicemembers Civil Relief Act, all deployed military personnel are allowed ninety days after the end of their deployment to pay property taxes that became due or delinquent during the term of deployment. Military personnel that pay before the end of the ninety day period are not liable for any interest. To qualify, a copy of the service member’s military deployment orders must be submitted to our office.
Real property records are available by selecting the “Property Search” link to the left or by clicking here.
If the property was owned by husband and wife, you must provide a copy of the death certificate. Once provided, the ownership will be listed in the name of the surviving spouse. If the property was not owned by both husband and wife, you will need to provide a copy of the Halifax County estate file, including the will, of the deceased. The ownership will be dependent upon what is listed in the estate of the deceased. This will not change the names as they are presented on the deed; it will only update the ownership for property tax purposes.
Please provide a copy of the legal document showing a resumption of prior name or legal name change. This will not change the name as it appears on the deed; it will only update the ownership for property tax purposes.
One of our staff appraisers may have visited your property if our office received information from either the County or municipal inspections departments regarding the issuance of a building permit or if you have recently filed a real estate appeal. Appraisers will also routinely visit property to review data as part of the revaluation process.
Measurements are taken from the outside.
You do not have to be home when an appraiser visits your home unless there is a need to have access to the inside. An appointment will be made prior to the visit if that is the case.
Exterior measurements are physically conducted. If plans are available, appraisers compare them to the information they have obtained.
It is best to have your closing attorney calculate taxes based on the sale price of the property. However this will be an estimate only and will not be the actual tax bill amount.
According to NC General Statute 105-286 each of North Carolina’s 100 counties must revalue property at least once every eight years; however that cycle can be advanced by resolution of the county’s governing body (County Commissioners). Halifax County’s most recent revaluation was effective January 1, 2024 and the next reappraisal will be January 1, 2028.
The number of bedrooms is a descriptive field that does not change value. To ensure our data is correct, please call our office at (252) 583-2121 or email firstname.lastname@example.org and request that your property data be updated. Once we have received your information, it will be forwarded to a real property appraiser to be corrected for the new appraisal year.
The ownership of real property is determined annually as of January 1. Please forward the correspondence to the current owner if you have received written communication from the Tax Department and are no longer the owner.
We are not allowed to refund prior years. NC General Statute 105-287 states, ‘An increase or decrease in appraised value made under this section is effective as of January 1 of the year in which it is made and is not retroactive’. In other words, the change can only be made effective for that year going forward.
The tax office values property based on 100% fair market value as of the effective date of the last reappraisal. When determining the assessed value of a property there are several factors considered. Among those is age of dwelling, square footage, property type, quality of construction, as well as the location of the property. Staff appraisers closely review sales of comparable properties within the same local area.
Our square footage will be different because we use outside dimensions and fee appraisals generally measure each room individually and use a cumulative total.
Generally for the January 1, 2024 reappraisal cycle, sales that occurred in 2022 or 2023 could be considered provided that the sales are for properties that are comparable to yours in terms of features and location. The term “market sale” typically does not include transactions that occur between related parties or are the result of a foreclosure sale, short sale, or auction.
The land must be tested by the Halifax County Health Department or a private soil scientist. Once we receive a copy of the report, we will review your value. If the value is reduced, it will be for the current year forward. It is not retroactive.
Real property may be appealed at the beginning of the calendar year. An informal review with a staff appraiser may be requested from January 1 until the Halifax County Board of Equalization and Review convenes. The Board of E&R typically convenes the first Monday in April and adjourns the first Monday in May. Real property appeals must be submitted prior to the Board of E & R’s adjournment. All appeals – both informal and formal – must be submitted to the Tax Assessor in writing.
In a non-reval year, an appraiser could visit your property for any of the following reasons: 1) change to property triggered by the issuance of a building permit (new construction, additions, or demolition) 2) review of property due to land modification (parcel split or recombination) 3) verification of physical characteristics in preparation for an appeal to the Board of Equalization and Review. 4) transfer or sale of the property.
The assessed value is based on 100% market value as of the last general reappraisal effective January 1, 2024.
The listing period is January 1 – January 31 of each year unless an extension of the listing period is approved by the Halifax County Commissioners.
Click here to download a listing form.
To avoid any late list penalties, the real and personal property listing form is due by January 31 of each year. Listings submitted by mail shall be deemed filed as of the date shown on the postmark affixed by the USPS. If no date is shown on the postmark, or if the postmark is not affixed by the USPS, the abstract is considered filed when received by the Tax Department.
Individual personal property that needs to be listed annually includes but is not limited to all manufactured homes, boats and boat motors, jet skis, aircraft, unlicensed vehicles, permanent/multi-year tag vehicles, and International Registration Plan (IRP) vehicles owned by you on January 1. Business Personal Property that needs to be listed annually includes but is not limited to furniture, fixtures, computers, machinery & equipment, supplies, leasehold improvements, construction in progress (CIP), appliances in rental property, and farm equipment used for a trade or business as of January 1.
Taxpayers who have listed personal property the previous year should expect to receive a preprinted listing form by the end of December or the first week in January. If you do not receive a form and have property that requires listing, it is your responsibility to obtain and complete a listing form. Please contact our personal property section at (252) 583-2121 or email email@example.com for more information.
Listing forms that are not returned within the regular listing period are subject to a late list penalty.
The late list penalty is 10% for each listing period that has passed before the property was listed or discovered.
Listing forms can be mailed, returned to the office in person or emailed to firstname.lastname@example.org.
Manufactured homes are required to be listed each year as personal property if they do not qualify as real property. To qualify as real property, the manufactured home must: have the moving hitch, wheels and axles removed AND be placed on a permanent foundation AND have the same owner as the real property in which the manufactured home is located.
If you were the legal owner of the personal property as of January 1, you are responsible for the taxes for that year. Personal property tax bills cannot be pro-rated. Please be sure to make the necessary changes on your listing form for the following year.
The tax bill that is created in July will serve as your assessment notice. You have 30 days from the bill date to appeal the personal property value, situs, or taxability.
All assets used to conduct a business or trade are Business Personal Property and should be listed with the County.
The assessed value of your business personal property is the fair market value derived from the cost and is depreciated according to the type of property. Personal Property Appraisers apply the North Carolina Department of Revenue Cost and Depreciation schedules to the cost listed by you to determine the assessed value.
Taxes are calculated according to the (Assessed Value x Tax Rate) in your district per one hundred dollars valuation.
The business personal property listing forms are generally mailed the last week of December. If you do not receive your listing forms by the middle of January, please call (252) 583-2121 or download a blank form.
Click here to download a BPP listing form.
The listing deadline for filing business personal property is January 31 unless you have requested in writing and have been granted a written approval of the extension request. The filing deadline is extended until April 15 with an approved extension request.
Businesses should list all assets used in the conduct of their business. Examples are computers, printers, copiers, furniture & fixtures, machinery & equipment, tools, telephone and their systems, fax machines, alarms, display cabinets, racks, cleaning supplies and office supplies. This list is illustrative of the type of property that should be listed but it is not all-inclusive. Additional questions may be directed to the Tax Department at (252) 583-2121. All assets used in a business should be listed whether they are capitalized or expensed, with the exception of expensed computer software.
Leasehold improvements are taxable. If you make improvements to a building that you do not own, please provide a detailed list of the improvements along with your listing. Examples of leasehold improvements are dropped ceilings, special lighting or lavatories, etc.
Software is taxable if it is embedded, meaning computer instructions known as microcode that resides permanently in the internal memory of a computer system and not intended to be removed, or it is purchased from a person who is unrelated to the taxpayer and it is capitalized on the books of the taxpayer in accordance with GAAP (Generally Accepted Accounting Principles). Software that is developed from scratch to meet the specified needs of the taxpayer whether done internally by the taxpayer or externally by a third party is excluded; all customized software is excluded.
CIP is an asset that is being constructed but has not been completed. It can be real or personal property; however, only list personal property associated with your business.
Yes, you will have to list farm equipment if you are generating income from it.
Ownership, value and situs are determined as of January 1 of each year and you are responsible for taxes for the full year because you were in business on January 1. Please contact our office at (252) 583-2121 or email email@example.com for more information and to notify our personal property staff that your business has closed.
If you sold your business after January 1, you will have to list your business and note on the form when the business was sold, to whom the business was sold and their mailing address.
Yes, a listing form is required to be filed with our office each year listing the cost of all assets associated with your business even if no new assets were purchased.
Yes. You must list your business if you are filing your business as income for federal and state income tax purposes and receiving depreciation on your assets against your income.
If you listed in the wrong county and your listing was on time, you will not be penalized. However, you will have to furnish proof of filing on time in the other county.
Please call our office at (252) 583-2121 and ask to speak to someone in our personal property section for more information.
If you were not operating your business on January 1, you do not have to list the business for that year. However, if you are in business on January 1 of the following year, you will have to list your business with the Tax Administration Office.
You may be subject to a refund in Halifax County if you did not have any assets in this County on January 1. However, you will have to show proof that you listed your property in another county. You may send a copy of your listing in the other county.
A 10% penalty for each listing period in which the property was not listed up to a maximum of 60% is added to your tax bill.
An agent of the taxpayer authorized by the taxpayer or a principal officer may sign the listing. The agent must have an Authorized Agent Form on file with the NC Department of Revenue for each taxpayer.
No, we do not accept faxed listing forms. You must mail the listing form in with the original signature. Completed digital forms including the signature can be emailed to firstname.lastname@example.org.
Yes, you can request an extension for listing your business. The request must be in writing and be received by our office or have a USPS postmark by January 31. Emails to email@example.com are also accepted but must be time-stamped by January 31 at 11:59 PM.
If your listing is mailed to our office, it must be received by our office or have a USPS postmark by April 15.
Pursuant to North Carolina General Statute 105-317.1 you may appeal your business personal property value within 30 days of the bill date.
Registered vehicle means a vehicle that is registered with the North Carolina Division of Motor Vehicles with tags that have not expired. Registered vehicles include cars, trucks, boat trailers, utility trailers, camping trailers, and motor homes.
The taxes on licensed vehicles will be included on the NC Combined Registration Renewal and Property Tax Notice. Do not list licensed vehicles with an annual registration renewal unless the vehicle has an IRP registration or has a permanent/multi-year registration.
Your vehicle property taxes will be included in the NC Combined Registration Renewal and Property Tax Notice issued by the NC DMV. Although the full amount will need to be paid at one time, the notice will provide you with a breakdown of the property tax and the registration fees.
Your vehicle taxes are due at the same time as your vehicle registration. The due date will be printed on your NC Combined Registration Renewal and Property Tax Notice.
The vehicle property taxes included in your NC Combined Registration Renewal and Property Tax Notice cover the same twelve month period as your vehicle registration.
You will not be able to renew your vehicle’s registration with the NC DMV unless the entire amount of your NC Combined Vehicle Renewal and Property Tax Notice is paid.
To avoid accruing late fees and interest, your NC Combined Registration Renewal and Property Tax Notice will need to be paid by the due date. Since the notice is combined with your registration renewal, you will also be faced with an expired registration if it is not paid by the due date. A late fee will be charged on registration renewals beginning the first day of the month following the expiration date. Interest will be charged on late registration and property tax beginning on the sixteenth day of the month following the due date. If your registration has expired and you are still driving the vehicle, you run the risk of receiving a citation.
A late fee will be charged on registration renewals beginning the first day of the month following the expiration date. You will need to contact the NC DMV at (919) 715-7000 for questions regarding the late fee. Interest will be charged on late registration and property tax beginning on the sixteenth day of the month following the due date. Interest accrues at the rate of 5% for the first month of delinquency and ¾% for each month thereafter. Since the notice is combined with your registration renewal, you will also be faced with an expired registration if it is not paid by the due date. If your registration has expired and you are still driving the vehicle, you run the risk of receiving a citation.
The information on your NC Combined Registration Renewal and Property Tax Notice is based on the information that was on file with the NC DMV at the time that the notice was created. Changes can be submitted with the NC DMV prior to payment of your combined notice. If these changes affect your taxing jurisdiction, your notice will be recalculated.
When you purchased the vehicle from the dealer, the dealer collected state taxes, a road use fee, registration fees, tag and title fees. The dealer did not collect local property taxes for the vehicle. When the new registration was ordered for the vehicle, you were issued a Limited Registration Plate (LRP). You were provided a metal license plate with a “T” sticker on it. This registration gives you two months to pay the property taxes to the NC DMV and is only temporary. Upon payment of the property taxes, the DMV will issue a regular twelve month registration for your vehicle.
To apply for a prorated release or refund of property taxes paid on your vehicle, please submit a copy of your receipt for plate turn in from the NC DMV (FS20) and proof that the vehicle was sold, totaled, stolen, registered out of state (ex. bill of sale, insurance document of loss showing that the insurance company took possession, new state registration, etc.). Please provide the mailing address that you would like your refund to be mailed to when you provide the documentation.
A request for release or refund must be submitted to the tax office within one year of surrendering the license plate to the NC DMV.
If you are not renewing your registration in North Carolina, then you do not need to pay any portion of the NC Combined Registration Renewal and Property Tax Notice. If you have registered the vehicle in another state, returned your North Carolina license plate to the NC DMV and have at least one month remaining on your North Carolina registration, you may be entitled to a prorated refund of property taxes. To apply for a prorated release or refund of property taxes paid on your vehicle, please submit a copy of your receipt for plate turn in from the NC DMV (FS20) and proof that the vehicle was registered out of state. Please provide the mailing address that you would like your refund to be mailed to when you provide the documentation.
If your license plate was transferred to another vehicle, you will need to contact the NC DMV at (919) 814-1779 to have them create an updated NC Combined Registration Renewal and Property Tax Notice for the vehicle that the license plate was transferred to. If your license plate was returned to the NC DMV and you are not renewing your registration in North Carolina, then you do not need to pay any portion of the NC Combined Registration Renewal and Property Tax Notice. If you have sold the vehicle, returned your North Carolina license plate to the NC DMV and have at least one month remaining on your North Carolina registration, you may be entitled to a prorated refund of property taxes. To apply for a prorated release or refund of property taxes paid on your vehicle, please submit a copy of your receipt for plate turn in from the NC DMV (FS20) and proof that the vehicle has been sold. Please provide the mailing address that you would like your refund to be mailed to when you provide the documentation.
If your license plate was returned to the NC DMV and you are not renewing your registration in North Carolina, then you do not need to pay any portion of the NC Combined Registration Renewal and Property Tax Notice. If you still own the vehicle as of January 1 and it does not have a current registration on it, you will be required to list the vehicle as an unlicensed vehicle as part of your personal property. The listing period is January 1 through January 31 of each year. If you no longer own the vehicle, returned your North Carolina license plate to the NC DMV and have at least one month remaining on your North Carolina registration, you may be entitled to a prorated refund of property taxes. To apply for a prorated release or refund of property taxes paid on your vehicle, please submit a copy of your receipt for plate turn in from the NC DMV (FS20) and proof that the vehicle has been sold. Please provide the mailing address that you would like your refund to be mailed to when you provide the documentation.
One of the requirements to receive a prorated refund of property taxes is that the license plate must be returned to the NC DMV. If you transfer your license plate to another vehicle, you are not eligible for a prorated refund. However, you should not receive a bill for the new vehicle until it is time to renew the registration.
If your license plate was transferred to another vehicle, you will need to contact the NC DMV at (919) 814-1779 to have them create an updated NC Combined Registration Renewal and Property Tax Notice for the vehicle that the license plate was transferred to.
The information on your NC Combined Registration Renewal and Property Tax Notice is based on the information that was on file with the NC DMV at the time that the notice was created. Changes can be submitted with the NC DMV prior to payment of your combined notice. If these changes affect your taxing jurisdiction, your notice will be recalculated.
Motor vehicles are valued by year, make and model in accordance with the North Carolina Vehicle Valuation Manual and are based on the retail value. For a registration expiring or an application for a new registration during the period January 1 through August 31, the value is determined January 1 of the current year. For a registration expiring or an application for a new registration during the period September 1 through December 31, the value is determined as of January 1 of the following year. For a new motor vehicle whose value cannot be determined as of January 1 of the year specified previously, the value is determined as of the date that model of motor vehicle is first offered for sale at retail in this state.
Vehicle value appeals must be submitted within thirty days of the due date on your NC Combined Registration Renewal and Property Tax Notice. Please call our office at (252) 583-2121 for more information.
Examples of supporting documentation include a copy of the bill of sale documenting the purchase price from a local dealer, a written appraisal performed by a dealer clearly stating the appraisal reflects the retail value as of January 1, documentation of high mileage from an annual inspection, oil change or other invoice, or repair estimates for significantly damaged vehicles.
NC Combined Registration Renewal and Property Tax Notice will be issued to the name as it appears on a vehicle’s registration. To renew the registration, the entire notice will need to be paid at one time to the NC DMV. A copy of the NC Combined Registration Renewal and Property Tax Notice will not be sent to the leasing company.
In 2005, the North Carolina General Assembly ratified House Bill 1779 to create a combined motor vehicle registration renewal and property tax collection system. The legislation places the responsibility for motor vehicle property tax collection for the state’s 100 counties with the Division of Motor Vehicles. The new combined registration fee and tax collection has become North Carolina’s new “Tag & Tax System.”
The “Tag & Tax System” went into effect with registration renewals that were due in September 2013.
For questions regarding registration fees, you will need to contact the NC DMV at (919) 715-7000 or visit their website at www.ncdot.gov/dmv.
A vehicle that is subject to a safety or emissions inspection must have passed an inspection no more than ninety days before the plate expires. Please contact the NC DMV at (919) 715-7000 for questions regarding inspections.