AV-5 Application for Present-Use Value Assessment
AV-5 Application for Present-Use Value Assessment under North Carolina General Statues 105-277.2 through 105-277.7.
Effective July 1, 2026: Sales Tax Increase
Mecklenburg County levied an additional 1% local sales and use tax. Click here to read the notice or review the frequently asked questions regarding the new tax.
New Service Center Walk-in Hours as of July 1
Beginning July 1, 2026, walk-in hours at all service centers are from 8 a.m. to 4 p.m. View the full schedule for walk-in hours and appointments.
High Call Volume
We are experiencing a higher than normal call volume. As a result, wait times may be longer than usual. Click here for the latest tax season and refund processing information.
Fraud Alert: Beware of Text Scams
Beware of fake text messages asking you to click a link or provide information to get your state tax refund. NCDOR will never text you about your refund. Read more about protecting your personal information.
Important Information Regarding the 2025 Income Tax Return
NCDOR issues guidance on how recent federal law changes affect your 2025 NC income tax return. Review the guidance.