North Carolina's property tax is a locally assessed tax, billed and collected by the counties. 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 registered motor vehicle property tax.
Under North Carolina General Statute 105-289, The Department of Revenue's Property Tax Division is charged with the duty to exercise general and specific supervision over the valuation and taxation of property by taxing units throughout the State.
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.
North Carolina General Statutes require that all persons must annually list property that is subject to taxation within the time period of January 1 through January 31.
If you received a listing form in the previous year, a listing form will automatically be mailed to you at the address of record as of January 1. If you do not receive a listing form and you have property which is required to be listed, it is your responsibility to either download a listing form or contact the Tax Administration Office at 919-989-5130 during regular office hours. A listing form is required if one or more of the following apply:
Failure to list within the required period will result in a penalty of 10% of the total tax levied.