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PROPERTY TAX INFORMATION

For Cumberland County, Fayetteville, North Carolina

  1. REAL & PERSONAL PROPERTY TAX BILLS:
    1. The current year’s tax is due September 1st and must be paid by January 5th to avoid interest, penalties and legal action. NOTE: In years when January 5th falls on a weekend, tax payments will be due the next business day. Tax bills are mailed in late August to the most recent address provided in writing by the property owner. To UPDATE YOUR MAILING ADDRESS CLICK HERE.
    2. For the purpose of computing interest, payments submitted by mail shall be deemed to be received as of the date shown on the postmark affixed by the United States Postal Service. Mail received with missing or illegible postmarks shall be deemed to be received on the date it is received in the office of Tax Administration. A postal meter stamp affixed by an individual or business is not considered as affixed by the U.S. Postal Service.
    3. Interest begins January 6th at a rate of 2% and an additional ¾% is added on the first day of every month thereafter. Delinquent taxes are subject to immediate levy, garnishment and/or foreclosure procedures.
    4. Receipts will not be sent for mailed payments; for proof of payment for income tax and other purposes please retain the top portion of your tax bill and your cancelled check. If paying in person, please bring both portions of your bill. Duplicate receipts can be printed from the county website by CLICKING HERE.
    5. If you sold real property assessed to you after January 1st please forward the tax bill to the new owner, as the new owner will not receive the current year tax bill. All new owners who purchased real property after January 1st will receive their tax bill the following tax year (unless taxes are paid through escrow account).
    6. Unpaid taxes will be advertised in the name of the owner of record as of the date the taxes become delinquent, and the advertising cost will be added to all unpaid current year tax bills in accordance with North Carolina General Statute 105-369.
    7. If you pay your mortgage in full, it is your responsibility to contact Tax Administration to receive a copy of your current tax bill and to remit payment timely to the Tax Collector.
    8. If your mortgage is transferred to another mortgage company after January 1st, it is your responsibility to forward your tax bill to your new mortgage company for timely payment.
    9. To view the current year’s tax rates and fees chart CLICK HERE.
  2. TAX BILL PAYMENT OPTIONS:
    1. Payments in person can be made at the Cumberland County Tax Administrator’s office, 117 Dick Street, Room 527, Monday–Friday (excluding holidays) from 8:00 a.m. to 5:00 p.m.
    2. Partial payments are accepted prior to January 6th the delinquent date. Payment arrangements can be made beginning September 1st and must be paid in full by January 5th. CLICK HERE for details on payment arrangements.
    3. Credit/Debit card payments can be made at the counter, ONLINE or BY PHONE (1-866-441-6614) using your American Express, Discover, MasterCard or Visa card.
      1. minimum processing fee of $2.00 or 2.65% (charged by third party processor)
      2. flat fee of $3.95 on all payments made using a CONSUMER VISA DEBIT CARD CLICK HERE for details.
    4. Electronic check payments can be made ONLINE. There is no processing fee charged for using the electronic check payment option.
    5. CHECKS made payable to CUMBERLAND COUNTY TAX COLLECTOR can be mailed to: PO Box 449, Fayetteville NC, 28302.
  3. RETURNED CHECK FEES:
    1. N.C. General Statute 105-357 provides that a penalty of $25.00 or 10% of the amount of the check OR electronic check, whichever is greater, will be charged for checks OR electronic checks returned due to insufficient funds.
    2. Tax receipts are null and void if paid with a check OR electronic check transaction that fails to clear the bank.
  4. PROPERTY OWNERS ANNUAL LISTING REQUIREMNT:
    1. Between January 1st and January 31st each year, all persons who own or control business, agri-farm business, and/or personal property subject to taxation are required to file a listing form annually with the Tax Administration office. For examples of property that must be listed, listing forms and instructions please CLICK HERE for details.
    2. Real property is under a permanent listing system; however, all new construction and/or improvements to land and buildings within the proceeding year must be reported. CLICK HERE for forms and instructions.
    3. Penalties apply when such listings are not made by January 31st each year.
  5. PROPERTY TAX EXEMPTIONS/EXCLUSIONS
    1. Applications for non-profit organizations, farm use value and other exemptions and exclusions such as pollution abatement, etc., must be submitted during the annual listing period between January 1st and January 31st.
    2. A new application must be filed whenever there is a change in property usage, ownership, income, and/or parcel size.
    3. Please CLICK HERE for a complete list of exemptions, exclusions, forms and instructions.
  6. PROPERTY TAX RELIEF PROGRAMS
    1. North Carolina offers three types of property tax relief programs for permanent residents.
    2. Elderly/Disabled Homestead Exclusion. Qualifying residents receive an exclusion of $25,000 or 50% of the qualifying appraised value, whichever is greater.
    3. Elderly/Circuit Breaker Deferment. Qualifying residents will have a portion of the taxes deferred until a disqualifying event occurs. An annual application is required.
    4. Disabled Veteran/Surviving Spouse Exclusion. Qualifying residents receive an exclusion of the first $45,000 of appraised value on their permanent residence.
    5. Please CLICK HERE applications, instructions, and eligibility requirements.
  7. MOTOR VEHICLES:
    1. Licensed vehicles are “listed” for property tax purposes when renewing or applying for license plates or registrations through the NC Department of Motor Vehicle licensing agencies.
    2. Prior to September 1, 2013 registration renewals issued by the NC DMV were billed by the county, and the NC DMV will not renew your vehicle registration until the delinquent taxes and fees are paid in full to the county tax office.
    3. Payments on “blocked” registration vehicles must be made with certified funds or cash OR be paid with your credit/debit card online, by phone by calling 1-866-441-6614, or at the Tax Administration office, 117 Dick Street, Room 527.
    4. Beginning September 1, 2013, licensed vehicle owners will receive a COMBINED registration renewal and property tax notice approximately 60 days before payment is due.
      1. PAYMENTS must be submitted TO THE NC DMV office only.
      2. Valuation appeals must be made to the TAX ADMINISTRATOR’S office only, no later than 30 days from the due date of the notice.
      3. Please see the FAQ on the new “TAG & TAX TOGETHER” program here.
    5. NON-RESIDENT active duty military may be exempt from NC motor vehicle property tax
      1. send a copy of your LES with EST date and home of record for the month and year in which you registered the vehicle to military@co.cumberland.nc.us
      2. Military Spouse Residence Relief Act – is an exemption for qualifying spouses of active duty non-residents whose state of domicile (state of legal residence) is the same as the service members. For a list of documentation required to be submitted to the Tax Administration office for consideration of this exemption CLICK HERE.
      3. NOTE: Real property and Business Personal Property owned by active duty non-resident military personnel is NOT exempt; dependents are NOT exempt; leased vehicles housed outside a military installation are NOT exempt.
    6. Motor Vehicle Privilege and/or Transit Taxes are levied by City of Fayetteville, Town of Hope Mills, Town of Stedman, & Town of Spring Lake
      1. Privilege and transit taxes are applicable to every registered motor vehicle as defined in N.C.G.S 20-4.01(49).
      2. Military non-residents are exempt from the Motor Vehicle Privilege and the Transit Taxes
  8. EXPLANTION OF FEES, TAXES LISTED ON TAX BILLS:
    1. FAYSWASTFEE – Solid Waste fee - City of Fayetteville only. This annual fee is charged to defray, wholly or in part, the capital and operating costs of providing solid waste services for owners or occupants of all single and multi-family units with seven (7) units or less of non-commercial residential premises. Call (910) 433-1613 for details.
    2. SW USER FEE - Solid waste fee. This annual fee is charged to defray, wholly or in part, the capital and operating costs of providing designated solid waste collection facilities and services on all single and multi-family units with seven (7) units or less of noncommercial residential premises. Call (910) 321-6920 for details.
    3. Storm water service charge is a fee applicable to a parcel of developed land and is generally reflective of a parcel’s impact on the cost of providing services and facilities to properly control storm water runoff. Storm water charge is identified and appears on the face of your tax bill as:
      1. STRMWATERFEE for City of Fayetteville; call (910) 433-1613 for details.
      2. SPLK STRWRES for Spring Lake residential; call (910) 436-0241 for details.
      3. SPLK STRWCOM for Spring Lake commercial.
      4. HM STRWRES for Hope Mills residential; call (910) 424-4555 ext. 3516 for details
      5. HM STRWCOM for Hope Mills commercial storm water fees.
      6. Storm Water fees for unincorporated areas of Cumberland County were DISCONTINUED beginning July 1, 2009.
    4. Refuse Tax is an annual tax charged to residence with improved properties to defray, wholly or in part, the capital and operating costs of providing refuse removal services to the owners or occupants of each single-family unit of non-commercial residential premises.
      1. HM REFUSE TAX – for Hope Mills residents; call (910) 424-4555 Ext. 3384 for details
      2. SL REFUSE TAX – for Spring Lake residents; call (910) 436-0241 for details.
    5. ALL Tax exempt properties MUST pay the assessed fees and refuse taxes as listed above as charged for their tax district.
  9. GROSS RECEIPTS TAXES must be filed MONTLY with the Tax Administrators office; the following is a list of gross receipts taxes that have been approved by county ordinance
    1. Prepared Food & Beverage Tax; CLICK HERE for application, instructions and information
    2. Room Occupancy Tax; CLICK HERE for application, instructions and information
    3. Rental Vehicle Tax; CLICK HERE for application, instructions and information
    4. Heavy Equipment Tax; CLICK HERE for application, instructions and information
  10. APPEALING TAX VALUES
    1. Motor Vehicles are valued by year, make and model in accordance with the North Carolina Valuation Manuals based on the January 1st retail value and your assigned renewal month of the year the taxes are due. For ad valorem tax purposes, vehicles are not valued at wholesale, trade-in, blue book, internet valuation sites, or private party asking prices.
      1. Under the new Tag and Tax together combined billing, valuation appeals and supporting documentation must be received at the Tax Administration office within 30 of the due date shown on the front of the notice (tax bill).
      2. Documentation that would be considered for a vehicle valuation appeal would be a copy of a bill of sale documenting the purchase price from a local dealer; a written appraisal performed by a dealer indicating the value as of January 1st of the year in which taxes are due; pictures of the vehicle documenting its current condition; documentation of high mileage from an annual inspection report, oil change, or other invoice (for vehicles less than 8 years old only).
    2. Personal Property and Business Property is valued annually based on depreciation schedules approved by the NC Department of Revenue and other approved valuation manuals.
      1. Pursuant to NC General Statute 105-371.(c), the taxpayer may appeal the value, situs, or taxability within 30 days of receiving the notice of value (the tax bill).
      2. Upon receipt of a timely appeal, the Tax Administration Department will arrange a conference with the taxpayer to submit evidence regarding the value, situs or taxability of the property and the taxpayer will be provided a notice of decision.
      3. If an agreement is not reached, the taxpayer has 30 days from the date of the notice to appeal in writing to the board of equalization and review and will be notified of the hearing date.
    3. Real Property values reflect the market value as of January 1, 2009, the date of the county’s last revaluation, and will remain in effect until the next county-wide revaluation, which is scheduled to be performed every eight years.
      1. Any inflation, deflation or other economic changes occurring between the county-wide revaluation dates cannot be lawfully considered when reviewing property tax values.
      2. Property owners can submit a “Request for Review” beginning August 1st but no later than December 31st each year for an informal review of the upcoming year's value.
      3. All formal appeals must be made in writing before the Board of Equalization and Review adjourns, usually in the month of May. Dates will be published in the Fayetteville Observer and on the Tax Administration web page when the Board is accepting appeal requests.
      4. Following a hearing with the Board, a property owner still in disagreement with the value may appeal in writing to the NC Property Tax Commission within 30 days after the date of the Board’s decision letter.

For questions or further information please contact our customer service department at (910) 678-7507.

Copyright © 2012
Cumberland County, NC.
All Rights Reserved.
County Courthouse
117 Dick Street
Fayetteville, NC 28301