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Property Tax Division

About North Carolina's Property Tax System

Description of Tax

The property tax in North Carolina is a locally assessed tax, collected by the counties. The N.C. Department of Revenue does not send property tax bills or collect property taxes. For almost all the segments of the property tax, January 1 is the tax lien date. In other words, an individual owning property as of that date is liable for property taxes in the county where the property is located. The primary exception to this rule is motor vehicle property tax, which is reviewed in the Types of Property To Be Taxed section.

Under North Carolina General Statute 105-289, The Department of Revenue is charged with the duty to exercise general and specific supervision over the valuation and taxation of property by taxing units throughout the State. The Property Tax Division of the North Carolina Department of Revenue is the division responsible for this administration.

All public service company property is appraised by the Department of Revenue and the appraised values are allocated to the proper taxing jurisdiction for billing and collecting.

For information regarding your property tax bill (real property and motor vehicles), contact your local property tax office (county telephone numbers).