EN Frequently Asked Questions
When are Tax Bills Due?
Tax bills must be paid by January 5 to avoid interest charges. Payment by mail must be postmarked by January 5th to avoid interest charges.
When is the listing period?
The regular listing period is January 1 through January 31. During a non reappraisal year, the county commissioners may extend the listing period, not to exceed 30 additional days. North Carolina General Statute 105-287 requires that all persons must annually list property that is subject to taxation.
Individual extensions of time to list for good cause may be granted up to April 15 if applied for during the regular listing period. This authority to grant extensions may be given to the county assessor by the county commissioners.
A 10% penalty, of the total tax levied, will be imposed for failure to list within the required listing period.
Is there any tax relief for senior citizens?
North Carolina excludes from property taxes the greater of twenty-five thousand dollars (25,000) or fifty percent (50%) of the appraised value of a permanent residence owned and occupied by a qualifying owner. A qualifying owner is an owner who meets all of the following requirements as of January 1 preceding the taxable year for which the benefit is claimed:
(1) Is at least 65 years of age or totally and permanently disabled.
(2) Has an income for the preceding calendar year of not more than $31,500.
(3) Is a North Carolina resident.
Income is defined as the adjusted gross income, as defined in section 62 of the Internal Revenue Code, plus all other moneys received from every source other than gifts or inheritances received from a spouse, lineal ancestor or lineal descendant. For married applicants residing with their spouses, the income of both spouses must be included, whether or not the property is in both names.
Application for Elderly/Disabled, Disabled Veteran, and Circuit Breaker Homestead Exclusions
Certification of Disability for Elderly/Disabled Homestead Exclusion
Certification for Disabled Veteran's Property Tax Exclusion