Tax Warrant Frequently Asked Questions Common Questions What is a Tax Warrant? What can be seized? What may happen if my balance is not satisfied with the warrant? If I receive a tax warrant, whom should I contact? What is a Tax Warrant? A tax warrant is a request to levy upon and sell any personal property owned by a taxpayer who has failed to pay tax, penalty, interest and fees that have been assessed by the NC Department of Revenue. The warrant is issued to the Sheriff of the county in which the taxpayer’s property or business is located in, or to any Revenue Officer or other employee of the Department of Revenue charged with collection of taxes. For further information, review NC Gen. Stat. §105-242(a). What can be seized? Any real property (land and any buildings attached) or personal property (anything considered personal effects or movable property, i.e., not real property) owned by the taxpayer. What may happen if the balance is not satisfied with the tax warrant? The balance will remain due and the Department may issue another warrant or take other measures to collect the taxes due. If I receive a tax warrant, whom should I contact? Review the warrant to determine who served the warrant. If a sheriff's deputy served the tax warrant, contact the Sheriff’s office. If North Carolina Department of Revenue personnel served the tax warrant, contact the taxpayer's local service center. top of page
Tax Warrant Frequently Asked Questions Common Questions What is a Tax Warrant? What can be seized? What may happen if my balance is not satisfied with the warrant? If I receive a tax warrant, whom should I contact? What is a Tax Warrant? A tax warrant is a request to levy upon and sell any personal property owned by a taxpayer who has failed to pay tax, penalty, interest and fees that have been assessed by the NC Department of Revenue. The warrant is issued to the Sheriff of the county in which the taxpayer’s property or business is located in, or to any Revenue Officer or other employee of the Department of Revenue charged with collection of taxes. For further information, review NC Gen. Stat. §105-242(a). What can be seized? Any real property (land and any buildings attached) or personal property (anything considered personal effects or movable property, i.e., not real property) owned by the taxpayer. What may happen if the balance is not satisfied with the tax warrant? The balance will remain due and the Department may issue another warrant or take other measures to collect the taxes due. If I receive a tax warrant, whom should I contact? Review the warrant to determine who served the warrant. If a sheriff's deputy served the tax warrant, contact the Sheriff’s office. If North Carolina Department of Revenue personnel served the tax warrant, contact the taxpayer's local service center. top of page
