Certificate of Tax Liability (CTL) Frequently Asked Questions

Common Questions

What is a Certificate of Tax Liability?

A CTL places a judgment on any real or personal property that is held by a taxpayer and it makes the liability public information. In order to get a clear title to the property, the CTL must be satisfied or resolved.

For further information, please review NC Gen. Stat. §105-242(c).

How do I get a CTL released?

Contact your local Collection Division Office.

How do I have it removed from my credit report?

If the CTL has been satisfied and released at the Clerk of Courts’ office, the taxpayer needs to contact the various credit reporting agencies to have it removed from their credit report. This is not something that the NC Department of Revenue can have removed.

Does a CTL prohibit me from having an installment payment agreement?

No. For more details, review the installment payment agreement information available on this site.

What is real or personal property?

  • Real property is any land and any buildings that are attached to it.
  • Personal property is anything that is not considered real property.
    • Examples are vehicles, furniture and any item that is considered personal effects or movable property.

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