A registered motor vehicle is a motor vehicle which has an active North Carolina license plate or registration. The term “motor vehicle” includes automobiles, trucks. Campers, trailers, and motorcycles; conversely, boats jet skis, mobile homes and go-carts are not considered to be motor vehicles.
A registered motor vehicle does not have to be listed with the assessor as in the past. Since 1993, new legislation has created a separate class of property under North Carolina property tax statutes for registered motor vehicles. Registering a newly-owned motor vehicle or renewing a current registration with the North Carolina Division of Motor Vehicles constitutes a listing for local property taxes.
The date of registration is the listing date for each vehicle and begins a twelve month “tax year” for the vehicle. Because registered vehicle billing is based on the date of registration, you may not receive a bill on every registered vehicle you own at the same time. If after receiving your bill you have questions regarding the value, address or you feel you were billed in the improper taxing district, call during regular office hours to speak to someone in the Motor Vehicle Section. Exceptions to the value or taxing jurisdiction for a registered motor vehicle must be made within thirty days of the billing date. For requirements in filing a value exception or situs problem, please refer to the back of your statement.
The North Carolina General Assembly
Passed a new law which went into
Effect September 2013 to create a
combined motor vehicle renewal and
property tax system. In doing so, the
new law transfers the responsibility for
motor vehicle tax collection from the
100 counties across North Carolina to
The Division of Motor Vehicles (DMV)