Real estate, business and personal property tax bills are mailed out annually in July. The fiscal tax year for these billings span July 1 through June 30.
Tax bills are due September 1 with a delinquent date of January 5.
According to NCGS §105-360, due date; interest for nonpayment of taxes; discounts for prepayment; interest on overpayment of tax:
Taxes levied under this subchapter by a taxing unit are due and payable on September 1 of the fiscal year for which the taxes are levied. Taxes are payable at par or face amount if paid before January 5 following the due date. Taxes paid on or after January 5 following the due date are subject to interest charges. Interest accrues on taxes paid on or after January 5 as follows:
- from January 5 to February 1, interest accrues at the rate of 2 percent
- from February 1 until the principal amount of the taxes, the accrued interest and any penalties are paid, interest accrues at the rate of 0.75 percent a month or a fraction thereof.
The Collections department will work with taxpayers throughout the year on payment plans to alleviate the financial burden of paying annual real estate or personal property, including business personal property taxes. These payment plans should be set up upon receipt of the annual tax bill, and the expectation is the taxes be paid in full by the delinquent date. It is the taxpayer's responsibility to contact the Collections office to request this option and set up a payment plan agreeable to both parties. To avoid enforcement of collection remedies, any bill must be paid in full by the delinquent date. Complete the payment installment form below to pay your 2016 bill in installments prior to the January 2017 delinquency date.
Once a tax bill has interest applied, meaning it is a delinquent bill, it is subject to collection actions that could include any or all of the following: garnishment of wages, attachment of bank accounts or rents, levy on personal property and the use of a collection agency to attempt to collect delinquent accounts and report those debts to the three major credit bureaus. On real estate there is also the option of tax foreclosure, which means placing the property with a foreclosure attorney and selling the property at public auction to collect accrued taxes and legal fees.
For your convenience, tax bills can be paid online or over the phone with a debit or credit card (a convenience fee may be charged) or you can mail in payment to our office using the envelope and coupon provided with the bill. Our office is open from 8am until 5pm Monday through Friday where you are always welcome to walk in and make your payment in person.