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The Tax Collections Division is responsible for the collection of taxes and fees. Questions regarding listing, billing, or assessed values should be directed to the County Assessor Division.
Real and personal property taxbills are mailed in July or 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 ¾% is added on the first day of each month thereafter until the bill is paid in full.
Discounts of 1/2% are currently offered for prepayments of property taxes. Taxes are considered to be prepaid when payment is made on a current year tax prior to September 1.
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 first become delinquent. Legal remedies of collection may include garnishment of wages or rents, attachment of bank accounts and North Carolina tax refunds (Debt Setoff), and foreclosure.
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. 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.
The Tax Collections Division also collects fees for special assessments and mobile home moving permits.
The Tax Collections Division accepts payment in cash, certified funds, money order and checks. Credit cards and debit cards are also accepted. Master Card, Visa, and Discover cards are accepted by phone (888-564-3647), in the office and online. American Express is accepted online only. There is a convenience fee charged by PayPal for these services. For Credit Cards, the fee is 0.30 + 2.2% per transaction.
The Tax Collections Division will also accept payment plans for delinquent taxes by bank draft. The dates for draft are the 5th or 25th of each month. There are forms to fill out including a draft authorization form and a voided check is also required.