Vehicle Tax Notice
A tax notice is generated three (3) months after a tag is renewed or a new tag is received. This tax bill is valid from the time a tag was purchased (or renewed), through the expiration date as shown on the vehicle registration.

Taxing District
The taxing district is determined by the residence location of the vehicle’s owner on the date that the registration was applied for or renewed.

Vehicle Value and Appeal
The tax value is based on average retail. The value is determined as of January 1 of the year that the tax becomes due. This value may be appealed to the Tax Assessor within thirty (30) days of the billing date shown on the bill.

Vehicle Sold or Moved Out of State
If you receive a bill for a vehicle you no longer own (and the plate has been turned in to DMV) you may present a bill of sale or other transfer document and the “Receipt of Tag Surrender” (Form #FS-20) to the Tax Collector for a possible tax pro-ration. Form #FS-20 and bill of sale must be presented to the Tax Collector within one (1) year of the date the plate was surrendered.

If you have moved out of state, registered the vehicle there, and surrendered the NC plate to DMV, you may request a tax pro-ration. A copy of the out-of-state registration and Form #FS-20 must be presented to the Tax Collector within one (1) year of the date the plate was surrendered.

Tag Transfer
If you have paid your vehicle property tax for the year and then transfer the  license plate to anouther vehicle, you will not be eligible for a refund of taxes paid. The registered motor vehicle to which the plates are transferred will not be taxed until its current registration is renewed.

Pro-Ration and Refund of Bill
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 NC Division of Motor Vehicles (NCDMV). 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 the NCDMV (DMV Form FS20); and (2) Copy of Bill of Sale or the new state's registration. 

Name Changes
The Tax Administration Office is required by law to list the owner’s name exactly as it is listed with NCDMV. Any name changes must be done with NCDMV. 

Collection Status Codes
When you view your bill online, the record will be marked with a status code.