We are in downtown Smithfield on the 2nd floor of the Johnston County Courthouse. 207 E. Johnston St. Smithfield, NC
Monday through Friday 8:00 am to 5:00 pm
Taxes on real property, personal property, and business personal property are billed each year in July and the tax statements are mailed before August 1st. Registered motor vehicle taxes are included in your NCDMV renewal notice.
Property taxes are due and payable on September 1st of each year. The taxpayer has until the following January 5th to pay without penalty or interest. Interest begins on January 6th and is 2% for the first month and ¾% for each month thereafter.
You may view or print a copy of your tax statement at www.jcto.org/paytaxes.
The statement is for your records only. Mortgage companies request data for their accounts directly from the Tax Office and will remit payment prior to the end of the calendar year.
Taxes are billed in the name of the January 1st owner. However, the statements are mailed to the owner of record as of June 30th. If you receive a bill for property you no longer own, you may forward it to the new owner.
Payments arrangements are available for current year taxes up to the time they become delinquent. We cannot accept payment arrangements on prior year, unpaid taxes. Complete a payment agreement and return it to the Tax Collections office or call 919-989-5120 for additional information.
Our goal is to work with taxpayers to insure that all bills are paid in a timely manner. Delinquent taxes are collectable by wage garnishment, bank attachment, seizure of vehicle, attachment of your NC State Tax Refund, and foreclosure.
You can print a duplicate receipt for real property, personal property, and business personal property taxes at www.jcto.org/paytaxes. You may also visit the tax office for duplicate tax receipts. Or you can send a self-addressed, stamped envelope with a written request to: The Johnston County Tax Collector PO Box 451 Smithfield, NC 27577.
To obtain a receipt for registered motor vehicle taxes, visit the NCDMV website.
All taxable property is to be listed as either real property or personal property. The following paragraph provides basic information and will assist in defining the two property types. The requirements for the listing and appraising of real property differ from the requirements for the listing and appraising of personal property. Detailed information about the two distinct types of property and the taxpayer's responsibilities can be found in either the Real Property or the Personal Property section of our website.
Real property consist of land and everything that is attached to the land (buildings and other improvements) when the attachment is made with the intention that it be permanent.
Examples of Real Property include:
The Tag & Tax Together program combines your Licensed North Carolina Vehicle registration fees and property taxes into one renewal notice. The NCDMV will mail you an invitation to renew and you will make payment directly to their office.
Unlicensed vehicles, which are those not having an active North Carolina registration on January 1st of a year, should be listed as personal property each and every year.
North Carolina offers property tax relief to qualified property owners who are elderly, disabled and to permanently disabled veterans. The Present Use Valuation Program enables property owners who use their land for horticultural, agricultural, or forestry purposes to receive a significant tax reduction provided the owner and the land meet all the statutory requirements. Some types of property may be eligible for a property tax exemption. All of these programs require the property owner to complete an application and all information must be verified by the tax office. Visit the Property Tax Relief section of our website for additional information.
Personal property consists of boats and motors, jet skis, aircraft (includes hot air balloons and gliders), unlicensed (untagged) automobiles, trucks, trailers, campers, motorcycles, business equipment, tractors, farm equipment, and some manufactured homes. Personal property is divided into two distinct categories: Individual Personal Property (IPP) and Business Personal Property (BPP).
Yes, personal property has to be listed each year between January 1 st and January 31st to avoid a late list penalty.
No. The full tax bill is charged to whoever owned the property on January 1 st of each year. You should come to an agreement with the new owner concerning the taxes.
Provide the date you sold it and the name of the individual who purchased it on the listing form in January.
Bills mail in late July of each year.
The Personal Property Appraisers use January 1st pricing guides for the type of property being valued as the primary resource. In some cases, an alternative method, like depreciation or comparable pricing, may be used.
Download a Personal Property Appeal Form from our website. Completed forms must be received by our office within 30 days of the bill date. Call 919-989-5130 for additional information.
Discovery bills are for previous tax years when you owned property but failed to list it for taxation. For example, in 2019 you list a boat and boat motor that you have owned since May 1, 2016. However, you never listed these items before 2019. You will receive a discovery bill for the 2017 and 2018 taxes due.
It must be used solely for residential purposes, the hitch, wheels, and axels must be removed, must be on a permanent foundation, and must be situated on land that is owned by the same owner as the manufactured home. A permanent foundation can be columns or pillars made up of stacked concrete block supporting the weight of the structure.
The listing period begins January 1 and all listings must be postmarked no later than January 31st to avoid a late list penalty. Listing agents will be available at our office to assist you. Call 919-989-5130 for additional information.
At the Johnston County Tax Administration Office or you can download a form from our website (Tax Forms).
Businesses that have listed previously with Johnston County may file online at https://www.bttaxpayerportal.com/johnstonnc/OnlineListing2. Your prepopulated listing form will include the online listing instructions. First-time business listings will need to file directly with our office.
You must request the extension in writing by January 31st . You will receive prompt notification if the extension is approved. You may also request an extension online at https://www.bttaxpayerportal.com/johnstonnc/OnlineListing2 no later than January 31st.
Fax (919-989-4723) or mail a letter providing the business name and the date that it closed or sold. Also, provide contact information for the new owner. You may make note of this on the listing form that is mailed in January.
Yes, it is required that we receive a listing each year along with the original cost of all assets.
You must list used assets. List them in the year during which you acquired it for the cost that you paid. Make a notation on the form that the assets were purchased used.
CIP is Construction in Progress.
Leased equipment is required to be listed each year along with the contact information of the business or entity from which you are leasing.
The taxpayer provides the original purchase price of each item as well as the year in which the item was purchased. Using this information, Tax Office staff applies depreciation by referencing schedules that are distributed by the NC Department of Revenue.
You may submit a request in writing to the Johnston County Tax Office or download and complete the Individual and Business Personal Property Appeal Form on our website. All appeals must be submitted to the tax office within 30 days of the bill date.
When a tax bill becomes delinquent, the Tax Office tries various methods to notify the taxpayer and potential owners about the delinquent bill to see if the bill can be collected without the extreme remedy of foreclosure . The final step in the collection procedure is a pre-foreclosure letter sent by the Tax Office to the last known address of the owner and/or taxpayer. If these pre-foreclosure methods still fail, the Tax Office may assign parcels to a private attorney to commence foreclosure proceedings.
No, paying someone else’s taxes will not entitle you to any legal ownership of the property.
No. Current year taxes maybe collected by foreclosure, however, the county attempts other means of collection.
General Statue provides that a party “that cannot with due diligence be served by personal delivery, registered or certified mail, or by a designated delivery service may be served by publication.” Service by publication consists of publishing a notice of service of process for three successive weeks in a newspaper qualified for legal advertising. Publication is required to be made only in the county in which the action is pending.
There is no real defense to a property tax foreclosure complaint and lawsuit. The main purpose of the foreclosure process is to notify all interested parties that any legal interest they may have in the property will be terminated and extinguished if a tax foreclosure sale of the property is completed. This is because property tax liens are ahead of and superior to all other liens, except (in a limited extent) to filed income tax liens held by the North Carolina Department of Revenue. When a superior lien is foreclosed, it cuts off all junior liens and ownership rights.
State law provides that any owner, mortgage holder or defendant in a filed tax foreclosure proceeding can stop the foreclosure process at any time by redeeming the property. The redemption price is equal to the taxes, interest, fees and costs of the foreclosure proceeding to the date of the redemption. Parties wishing to redeem property from the tax foreclosure and stop the foreclosure process must contact the assigned attorney for a redemption payoff amount. Redemption can even occur after a sale, as long as the sale has not been confirmed by the Court. However, once the foreclosure property sale has been completed with a confirmation order and delivery of deed, all rights of redemption are terminated.
Bankruptcy proceedings filed by the property owner under federal law can also stop tax foreclosure, but all of the taxes, interest, fees and costs of the action to the date of the bankruptcy filing must be paid as a priority claim in the bankruptcy proceedings.
When the properties are ready for sale, dates and times are posted on the bulletin board in the old section of the Court House and in the Smithfield Herald for two (2) weeks prior to sale. They will also be posted on our web site.
Foreclosure sales are held on the Courthouse steps facing Market Street, Smithfield, NC. Sale dates are randomly selected by the foreclosure attorney and normally begin at 10:00am.
If the property is occupied: It will be the responsibility of the successful bidder for eviction by the appropriate legal action. Eviction costs will be borne by the successful bidder.
Estimated Opening Bid: The estimated opening bid is the approximate amount required to satisfy the tax lien and cost associated with the sale for that particular parcel number. The commissioner conducting the sale will announce the actual opening bid at the time of the sale. A deposit of 5% will be required on the final bid at the time of the auction. The balance of the bid must be paid at the end of the ten day upset bid period and confirmation of the sale. The owner of the property being foreclosed retains the right to pay off the foreclosure during the first ten day period.
Upset Bids: A bid on the property is subject to an increased bid or upset bid for a period of ten days following the sale date or ten days from the last date of upset bid. Anyone who upsets the bid must exceed the previous bid by 5% or $750.00, whichever is greater. Increased bids are accepted at the Johnston County Clerk of Court’s office located in the Johnston County Courthouse.
Any bidder at either public sale or upset bid who doesn’t bring in the purchase price upon demand by the attorney will be subject to immediate loss of all deposits, as well as civil and/or contempt prosecution for failure to make the bid. All bidders who bid at tax foreclosure sales, either public or upset bid, are required by law to be aware of the penalties for failure to honor their bid.
For foreclosure sales, a commissioner’s deed will be issued. Unless otherwise stated in the Notice of Sale, all other liens with the exception of current year taxes, if applicable will be eliminated when the commissioner’s deed has been issued and recorded.
Taxes are due on the date the owner applies for a new registration, or the fifteenth day of the month following the month in which the registration renewal sticker expires. (NCGS 105-330.4)
No. You cannot renew your vehicle's registration, whether it is leased or owned, unless the total taxes and registration fees on the vehicle are paid in full. (NCGS 105-330.4)
Taxes due on the notice are for the coming year and cover the same period as the vehicle registration.
No. Vehicle property taxes on leased motor vehicles must be paid in full at the time of renewal. A copy of the combined tag and tax notice will now be sent to the vehicle lessee rather than the leasing company.
Yes. State law requires that interest be charged on late vehicle property tax payments and on late registration renewals. (NCGS 105-330.4)
Your property tax amount will be included on the new combined notice along with your county and municipality tax rates.
Vehicle property taxes are paid to the NCDMV, therefore Johnston County cannot provide a receipt of taxes paid. Attached to your vehicle's State of North Carolina Registration Card, is a NC Division of Motor Vehicles Receipt of Fees Paid. This receipt should be retained along with the registration card. If you do not have this, you may contact the NCDMV Call Center at 919-814-1779.
No. If you have paid your vehicle property tax for the year and then transfer the license plate to another vehicle, you will not be eligible for a refund of the taxes paid. The registered motor vehicle to which the plates are transferred will not be taxed until its current registration is renewed.
An owner can apply for a refund of taxes paid when a motor vehicle is sold or registered out of state. The refund will be calculated on any full calendar months remaining in the registration period after the license plate is surrendered to the N.C. Division of Motor Vehicles. Any municipal vehicle tax assessed in accordance with NC General Statute 20-97 is not subject to proration or refund. Within one year of surrendering the license plates, the owner must present the following to the county tax office: (1) Proof of plate surrender to NCDMV (DMV Form FS20); and (2) Copy of the Bill of Sale or the new state's registration. For additional information please click this Prorated Refund link.
Military service members, who are currently on active duty in North Carolina with a home of record in another state, may not be subject to registered motor vehicle taxes in North Carolina. Military spouses may also qualify for exemption on registered motor vehicles if their home of record is the same as the qualifying service member's. For requirements, click the following Registered Motor Vehicle Exemption.
Address changes are requested through NCDMV by going to your local license plate agency. You may also contact the NCDMV call center at 919-814-1779. The County cannot update or correct addresses. Once the address is updated, the taxes will be recalculated based on the address change.
If your address is correct but the tax districts shown on your renewal notice, or your NC Division of Motor Vehicles Receipt of Fees Paid are not, please contact the Johnston County Tax Office at 919-989-5120. You may also email us at mvbilling@johnstonnc.gov If emailing, please attach a copy of the receipt of fees paid or a copy of the renewal notice.
If you receive a renewal notice for a vehicle you no longer own and you do not intend to transfer the plate to another vehicle, then you do not owe the registration fee or taxes.
You will first need to contact NCDMV at 919-814-1779 to get the correct amount to pay based on the vehicle the plate is now on. You may also visit your local license plate agency to have this updated and pay in person.
No. However, you are required by NCGS 105-330.3 to list the vehicle with the county it is located in by January 31st following the date the registration expires and each year by January 31st that it is not registered. If you are not renewing the registration, then the taxes will not be collected by the NCDMV.
Typically, the land's present-use value is considerably less than the market value, resulting in lower taxes. The savings can be significant.
Yes. When property enters the program, the County Tax Office begins keeping records of taxes owed at both the present-use valuation and the market valuation. The taxpayer received a bill based on the present-use value. The difference between taxes at present-use value and at market value is called the deferred tax. As long as the property qualifies for the program, the deferred tax will never become due and payable. However, when it is removed from the program, the deferred tax for the current year and the previous three years will also become due with interest.
In essence, when you sign the application, you are signing a contract with the county. This contract states that you intend to use your property as stated in the application and that you understand the consequences of the deferred taxes. In the case of forest applications, you agree to manage the forest tract as outlined in your management plan. If for any reason you change this use, you are required to notify the County Tax Office. Failure to notify the office of this change will result in penalties. All applications are periodically reviewed, and it is important to understand that additional information may be needed during that review to remain in the program. If your property continues to qualify for this program, the county will continue to bill you at the present-use assessment. Proper notification will be given in the event that your property is removed from the program.
The property is taken out of the program. Deferred taxes are billed and are due immediately unless the property was transferred to a relative or another qualified owner. A relative is defined as a lineal ancestor or descendant, a spouse or a spouse's lineal ancestor or descendant, a brother or sister or their lineal descendant, or an aunt or uncle. Also included are a stepbrother or a stepsister, and an adopted relative. The spouse of any of these is also considered a relative. The new owner must apply for the program within sixty days of the date of transfer and be accepted into the program.
NC General Statute 105-286 requires all counties to conduct a revaluation at least once every eight years. Johnston County's last revaluation was performed in 2019. The goal of the revaluation is to distribute the overall tax burden throughout the county in a way that is fair and equitable, and based on current property values.
The effective date for the revaluation is January 1, 2025, at which point we will update all real property values to the newly appraised values. The new 2025 values will be used to calculate tax bills beginning in the summer of 2025 and will remain in place until the next revaluation, with a few important exceptions, such as new construction.
Property tax equity is based on property values. Without periodic revaluations, some property owners would pay more than their share of property tax while others would pay less. Revaluation sets property tax values to their current market value so that the propety tax burden is spread fairly among all taxpayers.
Appraisals during the General Revaluation year are completed by Pearson Appraisal Service and reviewed by the Johnston County Tax Administration's Real Property Appraisal Staff who are certified with the NC Department of Revenue.
North Carolina Law requires all real property to be appraised at 100% of its Market Value as of the effective date of the County's most recent General Revaluation. Johnston County's General Revaluation will be effective January 1, 2025. Appraisers will use a variety of tools to review all parcels within Johnston County. These tools will include orthophotography (aerial) images, street-level images, sales data sources, and the tax database (recent sales in the property's area). Appraisers also conducted field visits on over 115,000 properties.
"Appraised value" is the actual market value of a property and "assessed value" refers to the value on which property is taxed. Under North Carolina law, they are the same as of the effective revaluation date.
One reason that automated valuation models, or "AVMs," might have a different value is that AVMs do not ensure sales meet statutory requirements for qualification. The tax office spends a subtsantial amount of time to qualify all sales used to develop property values. Sometimes that means a field visit to the property or a phone call to a closing attorney or real estate agent is necessary.
An improvement is any change to a property that enhances its usefulness. Buildings are the most common example, but the term could also include items such as paving, outbuildings, etc.
Some property owners may qualify for programs that can reduce the taxable value of their property. For information on these programs, including Exemptions, Exclusions and the Deferments review the Property Tax Relief Programs by clicking this link: https://www.johnstonnc.gov/tax2/tcontent.cfm?pid=exempt, or you may call our office at (919) 989-5130.
There are two reasons why property taxes might increase or decrease from one year to the next. The property value may have changed and/or the tax rate may be different.
The bill is for your records. Mortgage companies typically begin submitting payments in October and continue through December of each tax year. It is your responsibility to ensure that the entire amount is paid prior to the taxes becoming delinquent.
The tax office utilizes the county GIS application to determine the location and taxing jurisdiction(s) for your property. If you feel this information is incorrect, call 919-989-5130 for verification.
Property taxes are billed in the January 1st owner’s names. As a courtesy, we mail the annual bills to the current property owner. However, there are circumstances that might cause you to receive a bill for property you no longer own. Call 919-989-5130 for additional information.
The tax office does not split or prorate taxes between buyers and sellers. The bill is mailed to the current owner on record. Contact your real estate broker or attorney concerning the division of taxes.
Our office is committed to working with taxpayers to ensure that all bills are paid on time avoiding additional fees, interest, and embarrassment. Several convenient payment plans are available. Property Tax Relief is available for qualified owners who are elderly, disabled, and disabled veterans. An application is required and must be submitted prior to June 1 of the tax year.