Registered Motor Vehicles
To pay your Tag and Tax bill online: https://www.ncdot.gov/dmv/Pages/default.aspx
To obtain a receipt of payment for your vehicle tax for income tax purposes or other use, please visit the following link: https://edmv.ncdot.gov/MyDMV/
North Carolina’s Tag & Tax System
The North Carolina General Assembly passed a law effective July 1, 2013, to create a combined motor vehicle registration renewal and property tax collection system (Tag & Tax System.) In doing so, the law transfers the responsibility for motor vehicle tax collection from the 100 counties across North Carolina to the Division of Motor Vehicles (DMV). If your address is current with the N.C. Division of Motor Vehicles, you will receive a Tag & Tax Notice about 60 days prior to the vehicle’s registration expiration. The exception to this is all vehicles with a permanent tag are considered personal property and must be listed each January.Late Fees:
- $15.00 month one
- $20.00 month two
- $25.00 month three and thereafter
The DMV will charge a late fee in addition to interest when a plate has expired. There is currently a grace period of 15 days for interest but, there is no grace period for the late fee.Examples:
- A tag that expires on July 31st and is renewed August 10th will incur a $15.00 late fee and no interest.
- A tag that expires on July 31st and is renewed August 16th will incur a $15.00 late fee and 5% interest for August.
- A tag that expires on July 31st and is renewed September 1st will incur a $20.00 late fee and 5% interest for August and 0.75% interest for September.
Information on Taxes and Tag Renewal
The taxing district is determined by the residence location of the vehicle’s owner on the date that the registration was applied for or renewed.
Vehicle Value and Appeal
The tax value is based on average retail. The value is determined as of January 1 of the year that the tax becomes due. This value may be appealed to the Tax Assessor within thirty (30) days of the billing date shown on the bill.
Vehicle Sold or Moved Out of State
If you receive a bill for a vehicle you no longer own (and the plate has been turned in to DMV) you may present a bill of sale or other transfer document and the “Receipt of Tag Surrender” (Form #FS-20) from the NCDMV to the Tax Collector for a possible tax pro-ration. Form #FS-20 and bill of sale must be presented to the Tax Collector within one (1) year of the date the plate was surrendered.
If you have moved out of state, registered the vehicle there, and surrendered the NC plate to DMV, you may request a tax pro-ration. A copy of the out-of-state registration and Form #FS-20 must be presented to the Tax Collector within one (1) year of the date the plate was surrendered.
If you transfer the tag from the billed vehicle to another vehicle after the tag was purchased or renewed, the original bill remains in effect for the full twelve (12) month billing cycle and must be paid in full. The newly acquired vehicle will not be billed for property tax until three (3) months after the next tag renewal.
If you no longer own the vehicle listed on the bill, but you have transferred the license plate to another vehicle, the tax bill should be paid in full as is. You will not be billed on the vehicle that you transferred the plates to until you renew the tag next year.
Pro-Ration of Bill
Pro-ration for any reason requires the Receipt of Tag Surrender (form FS-20 from NCDMV) and proof that the vehicle is no longer in your possession or that you have registered the vehicle out of state. Pro-rations are figured according to the month in which the license plate is surrendered to the NCDMV. There must be at least one full month remaining in the vehicle tax year upon date of surrender. We must receive request for pro-ration and necessary documentation within 12 months of the date license plate is surrendered to NCDMV.
The Tax Administration Office is required by law to list the owner’s name exactly as it is listed with NCDMV. Any name changes must be done with NCDMV.
When is my vehicle tax due?
Can I renew my vehicle registration if I do not pay my property tax first?
Am I paying vehicle property taxes for the coming year, or for the preceding year?
What if I lease my vehicle? Do I need to pay my property taxes to the leasing company?
Is interest charged on late payments?
How will I know what vehicle property tax I owe?
Will I receive a tax refund if I transfer my license plate to another vehicle during the year?
When can I apply for a refund of vehicle property taxes paid?
Should I pay vehicle property tax if I am active duty military?
What if the tax was paid in the wrong county at the LPA?
What if the tax was paid in the wrong county during an online registration or if the LPA cannot back out the transaction?
Why is the tax value different than the value used for highway use tax?
What if the customer states that the vehicle should be exempt?
What if the customer has a vehicle and wants to purchase a tag – issue plate service (IPS) – and the customer complains that the value is too high or the vehicle needs to be exempted by the county?
What is Gap Billing of property taxes for unregistered vehicles?
Why did I receive a Gap Property Tax Notice?
Does the Property Tax I paid when I renewed my registration apply to the Gap Billing Period?
How many months can a gap property tax notice cover?
When is my vehicle value determined?
Can I appeal?
What if I do not pay?
Who do I contact if I have questions?