General Tax Information

1. The current year's tax is due September 1st and must be paid by January 5th to avoid interest, penalties and legal action. Partial payments are accepted prior to January 6, the delinquent date. Payment arrangements can be made beginning September 1st and must be paid in full by January 5th. Interest begins January 6th at a rate of 2% and an additional 3/4% is added on the 1st day of every month thereafter. Delinquent taxes are subject to immediate levy, garnishment and/or foreclosure. Cumberland County Ad Valorem Tax Rates
2. Due to postage costs, receipts will not be sent for mailed payments. For proof of payment for income tax and other purposes, please retain top portion of your tax bill and your canceled check. If paying in person, please bring both portionss of your bill. Duplicate receipts can be printed from county website at www.co.cumberland.nc.us and then click on "Pay Taxes Online! Obtain copies of Bills & Receipts."
3. If you sold real property assessed to you after January 1 please forward this tax bill to the new owner, as the new owner will not receive the current year tax bill. The new owners who purchased real property after January 1st, will receive their tax bill the following tax year. Unpaid taxes will be advertised in the name of the owner of record as of the date the taxes become delinquent, and the advertising costs will be added to all unpaid current tax bills in accordance with G.S. 105-369.
4. If your property taxes are escrowed with a mortgage company and you pay your loan 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. If your loan is transferred to another mortgage company afte January 1st, it is your responsibility to forward your tax bill to your mortgage company for timely payment.
5. For the purpose of computing interest, tax 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. If no postmark date is shown, or it is not legible, or the postmark is not afixed by the U.S.P.S., the tax payment shall be deemed to be received when the payment is received in the office of Tax Administration. A postal meter stamp affixed by an individual or business is not considered as afixed by the U.S. Postal Service.
6. N.C. General Statue 105-357 provides a penalty of $25.00 or 10% of the amount of the check/electronic check, whichever is greater, will be charged for checks/electronic checks returned due to insufficient funds. Tax receipts are null and void if paid with a check or an electronic check transaction that fails to clear the bank.
7. Between January 1st and January 31st each year, owners are required to list all personal property, including but not limited to: all permanently tagged (multi-year licensed) vehicles, all unlicensed vehicles, trucks, trailers (including homemade trailers), jet skis, motorcycles, boats & motors, mobile homes, farm equipment, business personal property, rentals, aircraft, and pets. New construction and/or improvements to land and buildings within the proceeding year must be reported. Penalties apply when such listings are not made by January 31st each year. (Tax Forms, Information & Instructions)
8. Applications for Tax Exemptions and Exclusions, such as charitable, religious, and Agricultural/Horticultural/Forestry/Wildlife, must be submitted during the annual listing period between January 1st and January 31st.
9. All applications for the Homestead Circuit Breaker, Homestead Exclusion and the Disabled Veteran Exclusion must be must be filed between January 1st and June 1st. A new application is required annually for residents approved for the Homestead Circuit Breaker only. An updated application must be submitted for the Homestead Exclusion & the Disabled Veterans only when there is a change in ownership, income, etc.
10. Licensed vehicles are "listed" for property tax purposes when applying for license plates or registrations at NC Department of Motor Vehicle licensing agencies. Taxes on each vehicle are billed individually with taxes due on the first day of the fourth month following the date of the registration or the date of the application for a new registration.
11. Solid waste fee is an annual fee charged to defray, wholly or in part, the capital and operating costs of providing designated solid waste collection facilities and services for the use of the owners or occupants of each single-family residential unit of noncommercial residential residential premises. Solid waste fee is identified and appears in the face of your bill as SW USER FEE. Tax exempt properties are not exempt from payment of solid waste fees assesed.
12. Stormwater 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 stormwater runoff. Stormwater charge is identified and appears on the face of your bill as STRMWATERFEE for City of Fayetteville; SPLK STRWRES for Spring Lake residential; SPLKSTRWCOM for Spring Lake commercial; HM STRWRES for Hope Mills residential; and HMSTRWCOM for Hope Mills commercial storm water fees. Tax exempt properties are not exempt from payment of stormwater assessed.
13. The Hope Mills and Spring Lake Refuse Tax is an annual tax charged to residents 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 residential unit of non- commercial residential premises. Hope Mills Refuse Tax is identified and appears on the face of your bill as HM REFUSE TAX and Spring Lake Refuse Tax appears as SL REFUSE TAX. Tax exempt properties are not exempt from paying the refuse tax assesed.
14. Fayetteville curbside recycling fee is an annual fee charged to defray, wholly or in part, the capital and operating costs of providing curbside recycling services for owners or occupants of each single-family residential unit of noncommercial residential premises located within the Fayetteville city limits. The curbside recycling fee is identified and appears on the face of this bill as FAYRECYCLING. Tax exempt properties are not exempt from paying the rerecycling fee assesed.
15. Motor Vehicle Privilege Tax (levied by City of Fayetteville, Town of Hope Mills, Town of Stedman, & Town of Spring Lake) is applicable to every registered motor vehicle as defined in N.C.G.S. 20-4.01(49) which defines a vehicle as "Every device, in, upon, or which any person or property is or may be transported or drawn upon a highway-- " such as automobiles, motorcycles, travel & utility trailers, trucks, and recreational vehicles. The Privilege Tax appears on the motor vehicle tax bills as follows: Fayetteville=FVT1; Hope Mills=HVT1; Stedman=SVT1; Spring Lake=SLVT1.
16. The City of Fayetteville & the Town of Spring Lake also levies the "Transit Fee" to help offset the cost of the public bus transportation system. The City of Fayetteville Transit Fee is identified and appears on the tax bill as FTT, and for the Town of Spring Lake it is identified and appears on the tax bill as SPLTT. Note: Military non-residents are exempt from the Motor Vehicle Priviledge and the Transit Tax.

If you have questions, please contact our office at (910) 678-7507.