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NCDOR »   Taxes & Forms »   Property Tax »   Property Tax Memos

Property Tax Memos

  • Appraisal of Farm Equipment (2002)
  • Appraisal of Poultry & Swine Houses (1994)
  • Appraiser Re-Certification Courses (2005)
  • Brownfields - Response to DENR Letter (2004)
  • County Appraiser Re-Certification (2005)
  • County Law Changes (multiple years)
  • Current Listing Issues, Department Opinions (2000)
  • Delaying a Forest Management Plan Cutting Schedule (2013)
  • Demonstration Boat Stickers (2005)
  • DENR Certification - Land Application Sites (2006)
  • Disability Certification and the Social Security Administration (2010)
  • Education (2010)
  • Exemption for Diplomatic and/or Consular Real Property (2011)
  • Fair & Equitable Tobacco Reform Act of 2004 (2004)
  • Forestry Management Plans Deadline (2010)
  • Improvements to Leased Property (2011)
  • Interest Rate (multiple years)
  • Low Income Housing (2009)
  • Manufactured Housing Issues - Defining as Real Property (2002)
  • Military Spouse Tax Relief (2010)
  • Peanut Quotas (2002)
  • PTC Appeal Documents (2010)
  • PUV Issue - PUV for a Portion of the Farm Unit (2005)
  • Secrecy Policy (2011)
  • Site Infrastructure Deferral Program (2013)
  • Software - Exclusion of Customized Software (2013)
  • Software - Taxability Clarification (2011)
  • State Privacy Act (S.L. 2001-256) (2001)
  • Solar Energy Electric Systems (2011)
  • Update on HB 1779 (2010)

Property Tax

  • County Assessor and Appraiser Certifications
  • Electronic Listing of Personal Property
  • Frequently Asked Questions
  • How To Calculate A Tax Bill
  • Listing Requirements
  • Present-Use Value "PUV" Seminars
  • Property Tax Appeal Process
  • Property Tax Commission Frequently Asked Questions
  • Property Tax Division
  • Property Tax Memos
    • County Law Changes Memorandums
    • Interest Rate Memorandums
  • Property Tax Rates
  • Property Tax Section Employees and Addresses
  • Property Tax: Counties
  • Seminars
  • Tag & Tax Together Project
  • Types of Property to be Taxed

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Contact Information

North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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https://www.ncdor.gov/taxes-forms/property-tax/property-tax-memos