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Types of Property To Be Taxed


The three main elements of the property tax system in North Carolina are:


1.  Real property consists of land and buildings.


2.  Personal property consists of tangible personal property or all personal property that is not intangible and is not permanently affixed to real property.


3.  Motor vehicles, if registered, are assessed according to its registration renewal date.

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Effective July 1, 2012, subject to approval by the North Carolina Legislature, all deeds submitted to the Stokes County Register of Deeds for recordation, must include a certification by the Stokes County Tax Administration that no delinquent taxes are owed on the real property being transferred.


Pursuant to  North Carolina General Statute 161-31.

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