Tax Collector

                                 Real & Personal Property Taxes


The tax rate for the fiscal year is set by the Board of County Commissioners on July 1 of each year.  For the fiscal year 2025-2026, the tax rate has been set at $0.61 per $100 of valuation.

Property Tax Bill information:

*Bills are mailed in the middle of August of each year. 

*Property tax bills are due September 1 of each year.

*Tax Bills must be paid before January 5th of each year unless January 5 falls on the weekend.  If it falls on the weekend, you will have until the end of the following business day to pay without penalty. 

*If taxes are unpaid on January 5th (or the following business day) there will be interest charges of 2% added at midnight of that date and cannot be released. However, the postmark date on the mail is honored.

*Interest accrues at .75% per month after January until the tax bill is paid.

Transfer Letters/New Owner Letters are mailed to new owners only if there is a balance due on the taxes.  These letters go out at the end of November.

Note: A secure drop box is available for tax payments at the top of the handicap ramp on the side of the Courthouse.


Delinquent Taxes

During the month of April, unpaid real estate taxes will be advertised in the newspaper and an advertising fee will be added to the unpaid bill. Delinquent taxes are required to be advertised in the name of the owner as of the date the taxes became delinquent. Enforced collections may begin at any time after January 5th. Legal remedies of collection may include:

  • Garnishment of wages or rents
  • Attachment of bank accounts
  • Debt setoff of NC Income tax refunds
  • Debt setoff of NC Lottery winnings
  • Levy on rents and/or other money due to you
  • Seizure of vehicle or other personal property
  • Foreclosure

Escrow

If you have an escrow account with a mortgage company, the bill will be mailed to you and the mortgage company will be notified electronically. To ensure that payment is made, please forward a copy of your bill to your mortgage company.

Partial Payments & Prepayments

Taxpayers are allowed to make partial payments on their tax bill as long as it is paid in full by January 5.

Taxpayers may make prepayments to their accounts for real property at any time during the year. Many taxpayers make regular monthly payments year-round, as it is easier to budget for monthly payments than having to pay a large amount at the end of the year.

Address Changes

Please notify the tax office when a change in your mailing address occurs. You may send address changes to either of the email addresses to the right. Please provide an account or parcel number along with the correct mailing address.

PLEASE NOTE: 

REAL PROPERTY: After all available collection remedies have been exhausted, unpaid Real Property tax bills will be turned over to the Foreclosure Officer to process a Judgment of Foreclosure. This can occur even if only 1 year is delinquent...

PERSONAL PROPERTY: Unpaid Vehicle tax bills and Personal Property tax bills issued in 2013 and earlier have already been sent to a Collection Agency and have been reported to the Credit Reporting Agencies to be listed in your credit file. Personal Property may include Mobile Homes, Boats, Unregistered Motor Vehicles, Aircraft and/or Business Assets.

VEHICLE TAXES
Vehicle taxes are included on your tag renewal statement and are paid when you renew your tag. Find more info at NC Division of Motor Vehicles. Delinquent vehicle taxes that were billed in 2013 or earlier are still paid at the tax office. Gap auto bills are also paid at the tax office.

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