General Motor Vehicle Tax Information
According to NC General Statute 105-330 all licensed vehicles (cars, trucks, trailers, motorcycles etc.) are designated as special class of personal property.
NOTE: All unlicensed motor vehicles, all permanently tagged
(multi-year licensed) vehicles and all vehicles having IRP (International Registration Plan Plates)
MUST be listed each year in January on a personal property listing form.
Block Date on delinquent tax bills issued prior to September 2013 renewals: If taxes were not paid in full prior to the block date which
appeared on the front of your bill, the NC DMV will not renew your vehicle registration until the delinquent taxes and the current taxes and
fees are paid in full. If this occurs, you must provide the NC DMV with a paid tax receipt from the Tax Collection Division in order to renew
your vehicle registration. NOTE: Payments on blocked vehicle bills must be made with certified funds or cash (do not mail cash) – no personal
checks will be accepted. Blocks can generally be removed automatically if you pay your bill by credit/debit cards online at
www.co.cumberland.nc.us/tax/payments/ or by dialing 1-866-441-6614.
Tag & Tax Together: For all newly registered and annually renewed registrations beginning September 1, 2013, licensed vehicle owners
will receive a COMBINED VEHICLE REGISTRATION RENEWAL AND PROPERTY TAX NOTICE from the North Carolina Department of Motor Vehicles
approximately 60 days before the payment due date.
- Payment of the combined notice must be paid to the NC DMV; they cannot be paid at the county tax office. Combined notices can be paid by mail, in
person at local vehicle registration offices, or online at www.ncdot.gov/dmv as listed on the back of the combined notice from NC DMV.
- You must provide a current situs (physical location) and mailing address to the NC Division of Motor Vehicles at all times. If your address has
changed, this may affect your tax calculation; you must change your address FIRST with the NC DMV to be sure your property taxes are calculated correctly.
- To change your address with the NC DMV, go to www.ncdot.gov/dmv and select “registration renewal”, visit a local DMV office, or call 919-814-1779.
NOTE: Listing a PO Box address only may result in an incorrect Tax District and Tax Rate being applied to your vehicle tax bill.
- FAQ about the new "Tag and Tax" combined billing notice can be found here.
In accordance with NC General Statute 105-330.4 interest is charged on late registration renewals on the property taxes and fees, including the registration fee.
Interest begins at 5% on the first month and increases by 3/4% each month thereafter.
All licensed vehicles are assessed at current market value annually as of January 1st and based on the renewal month.
January through August renewal months use the January 1st value from that period, and September through December renewals use the upcoming January 1st current market values.
Plate Transfer: If after payment of this notice, an owner transfers the license plate shown on this notice to another motor vehicle during the
active registration period, no refund of taxes is due. The registered motor vehicle to which the plates are transferred will not be taxed until the current registration is renewed.
Sold/Transferred vehicle ownership: An owner may apply for a pro-rated refund of property taxes when a motor vehicle is sold or registered out of state.
The pro-rated refund will be calculated on any full calendar months remaining on the registration period after the license plate is surrendered to the
NC Division of Motor Vehicles. Within three hundred sixty-five (365) days of surrendering the license plate, the owner must present the following
two documents to the Cumberland County Tax Administration Office:
- Proof of plate surrender receipt from NC DMV (form FS20)
- Copy of the Bill of Sale or the new state’s registration
Vehicle owner moved out of state: To apply for a release, refund or proration, the owner must present the following documents to the County
Tax Collector within three hundred sixty-five (365) days from the date on the DMV license plate surrender receipt. All documents must be approved.
- Document 1: NC DMV form FS20 “Receipt of Surrender of Tags” (See *NOTE below)
(NC tags need to be returned to NC DMV to get FS20 receipt)
- Document 2: Copy of application for out-of –state registration for the motor vehicle; or
- Document 3: Copy of the out-of –state title of the motor vehicle; or
- Document 4: Registration card for the out-of-state motor vehicle.
*NOTE: License plates must be surrendered to NC DMV prior to expiration; taxes will be owed for any
partial months plate is active, as any proration/refund/release is calculated on a monthly basis, not daily.
Appeals: The value of the vehicle for tax purposes must be appealed to Cumberland County within 30
days after the billing date which appears on the front of vehicle tax bills issued by Cumberland County Tax Administration ; on COMBINED NOTICES
issued by the NC DMV, the value of the vehicle can be appealed 30 days before or after the due date on the notice. Not withstanding N.C.G.S. 105-312-(d),
an owner who appeals the appraised value of a classified motor vehicle shall pay the tax on the vehicle when due, subject to a full or partial refund
pending the outcome of the appeal. Interest will accrue on unpaid amounts. Please address your appeal to the Customer Service Division, PO Box 449,
Fayetteville, NC, 28302. You may call (910) 678-7507 or fax to (910) 678-7582.
Military: Subject to their home of record. Active Duty NONRESIDENT personnel may be exempt from the NC ad valorem tax.
- Check the TAX VALUE box on the front of the bill. *M indicates that the ½ military exemption has already been applied to the tax bill.
All applicable vehicle fees for Fayetteville, Hope Mills, Spring Lake and Stedman are payable in full when the *M (½ military) exemption applies.
To apply for the Active Duty NONRESIDNET exemption, please submit to the Tax Collector:
L.E.S. (Leave & Earnings statement to include ETS date – must be for end of month and year the vehicle was last registered with NC DMV.
Please send to: Cumberland County Tax Administration, PO Box 449, Fayetteville, NC 28302 or fax to (910) 678-7582 or e-mail your LES and
Documents to: email@example.com. When sending or emailing your request for exemption, please provide your Tag # and /or a copy of your tax bill.
NOTE: EFFECTIVE 11-11-09, spouses may qualify for exemption based on the Military Spouses Relief Act if their domicile is the same as the active
duty non-resident service member. To apply for the exemption, the non-resident military spouse must submit documentation to Tax Administration
annually to prove state of domicile. Please click here for a list of required documents accepted for proof of domicile.
Please send all documents to: Cumberland County Tax Administration, PO Box 449, Fayetteville, NC 28302 or fax to (910) 678-7582 or e-mail your LES
and Documents to: firstname.lastname@example.org.
- Other dependents are NOT exempt. Real property and business personal property is NOT exempt. Other personal property such as mobile homes may qualify for the exemption
as listed above for motor vehicles; the same documentation is required, as well as proof of joint ownership.
LEASED VEHICLES HOUSED OUTSIDE A MILITARY INSTALLATION ARE NOT EXEMPT.
North Carolina G. S. 105-357 provides that a penalty of $25.00 or 10% of the amount of the check/electronic check, whichever is greater, will be charged for all checks/electronic checks
returned due to insufficient funds. Tax receipts are null and void if payment is made with any check/electronic check that is returned unpaid by the bank.
If you have further questions, please contact our office at (910) 678-7507 or visit our website at www.co.cumberland.nc.us.