General Tax Information
- 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. 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 Tax Rates
- Due to postage costs, 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 at
Pay Taxes Online! Obtain Copies of Bills & Receipts
- If you sold real property assessed to you after January 1st please forward this 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 an escrow account).
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 G.S. 105-369.
- 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 after January 1st, it is your responsibility
to forward your tax bill to your new mortgage company for timely payment.
- 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 affixed 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
- 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.
- 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. 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)
- Applications for Tax Exemptions and Exclusions, such as charitable, religious, and
Agricultural/Horticultural/Forestry/Wildlife, pollution abatement,
etc, must be submitted during the annual listing period between January 1st and January 31st.
Please go to http://www.co.cumberland.nc.us/tax_forms.aspx for a complete
list of exemptions, exclusions, forms and instructions.
- All applications for the Homestead Circuit Breaker, Homestead Exclusion and the Disabled Veterans/Surviving
Spouses Exclusion must be filed between January 1st and June 1st. A new application is required annually
for residents approved for the Homestead Circuit Breaker. An updated application must be submitted
for the Homestead Exclusion & the Disabled Veterans only when there is a change in ownership, income, etc.
- 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.
- On tax bills issued prior to September1, 2013 registration renewals, the NC DMV will not renew your vehicle registration until the delinquent taxes and
fees are paid in full. 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, room 527.
- For all newly registered and annually renewed registrations beginning September 1, 2013, licensed vehicle owners will pay their vehicle taxes together with their
registration fee TO THE NC DMV on the newly combined vehicle registration renewal and property tax notices received from the NC DMV. The notice to renew will be
received approximately 60 days before payment is due. Please see the FAQ on the new "TAG & TAX TOGETHER" program here.
- Active Duty Non-Resident Military personnel may be exempt form NC ad valorem taxes on vehicles and other personal property. To qualify please submit an LES
(Leave & Earnings Statement) for the end of the month and year the vehicle was last registered with NC DMV and include the ETS date to Customer Service, PO Box 449,
Fayetteville NC, 28302. NOTE: Effective 11-11-09: Spouses of Active Duty Non-Resident military may qualify for the Military Spouse Residence Relief Act if their state of
domicile (state of legal residence) is the same as the service members, by submitting a copy of the service members LES, a copy of the spouses' military ID card (front and back)
and an out of state income tax return for the current year (or other documents to support residency--click here for details). Real property and Business Personal Property is NOT
exempt; dependents are NOT exempt; leased vehicles housed outside a military installation are NOT exempt.
- 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 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 assessed.
- 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
- 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 assessed.
- 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 recycling fee assessed.
- 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 n 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 = FVTI; Hope Mills = HVT1; Stedman = SVT1; Spring Lake = SLVT1.
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.