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According to North Carolina General Statute 105-330 all licensed vehicles (cars,
trucks, trailers, etc.) are designated as special class of personal property. The
Tax Collector cannot send property tax bills for licensed vehicles to mortgage companies
for payment. The tax bill will be mailed directly to the owner of the vehicle.
NOTE: All unlicensed motor vehicles and vehicles
with permanent tags (multi-year tags) MUST be listed each year
in January on a Personal
Property Listing Form.
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You will receive a bill four months following the date your vehicle registration
is renewed or expires (providing your current address is on file at the NC DMV –
Post Office may not be able to forward).
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Interest will begin five months after your registration month, regardless of your
renewal date. (Interest begins at 5% on the fifth month and increases by 3/4% each
month thereafter.) Enforced collection procedures may be initiated once interest
begins.
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Enforced Collections: Per North Carolina General Statute 105-368,
the tax collector may attach wages and other compensation, rents, bank deposits,
proceeds of property subject to levy, tax refunds or any other intangible personal
property including property held in the escheat fund.
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You must provide a current location (situs) and mailing address
to the North Carolina Division of Motor Vehicles at all times.
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Taxing District/Tax Rate: Tax rate is determined by the principal
location of the vehicle on the date that the registration is newly registered or
annually renewed. NOTE: Listing a PO Box address only, may result
in an incorrect Tax District and Tax Rate being applied to your vehicle tax bill.
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Vehicle Value: All licensed vehicles are valued annually
as of January 1 of the renewal year at current market value.
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Block Date: If taxes are not paid in full prior to the block
date, the NC DMV will not send your vehicle registration renewal. 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 card, by dialing 1-866-441-6614.
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Plate Transfer: If you have transferred the vehicle plate
as shown on this statement since renewal to another vehicle, this bill remains in
force and must be paid.
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Sold/Transferred vehicle ownership: To apply for a release,
refund or proration, the owner must present two (2) documents to
the County Tax Collector within three hundred sixty-five (365) days
from the date on the license plate surrender receipt from DMV (form FS20). All documents
must be approved.
- Document 1: NC DMV form FS20 "Receipt of Surrender of Tags"
(See *NOTE below.)
- Document 2: Proof of ownership transfer and/or Bill of Sale.
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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 Tag Surrender"
;(NC tag needs to be returned to the NC DMV.)
- Document 2: Registration card for the out-of-state
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.
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Vehicle Value Appeals: All licensed vehicles are valued as
of January 1 of the year the taxes are due, per North Carolina General Statute 105-330.2
(a). The value of the vehicle for tax purposes must be appealed to Cumberland County
within thirty (30) days after the billing date which appears on the front of this
bill. Per 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, P O Box 449, Fayetteville,
NC, 28302. You may call (910) 678-7507 or fax
to (910) 678-7582.
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Military: Subject to tax at their home of record.
See tax value on the front of this bill.*M means one-half military exemption
granted.
Active duty non-resident military personnel may be exempt from NC ad valorem taxes.
To qualify for the exemption submit: LES (Leave and Earnings Statement) for the
end of the month and year the vehicle was last registered with NCDMV and include
the ETS date.
Effective 11-11-09, spouses may qualify for the Military Spouse
Residence Relief Act if their domicile is the same as the service members by submitting
a copy of the service member’s LES (for the month and year of the last renewal),
a copy of the spouse’s military ID card (front & back) and an out of state tax
return for the current year. If an out of state income tax return cannot be submitted
two (2) of the following must be submitted: NC tax return for the current year indicating
non-residency, a voter registration card, out of state driver’s license, jury summons,
proof of payment of ad valorem taxes, professional licenses, a certificate of probate
for will filed in state of domicile, financial aid paperwork, life insurance documents.
Spouse will have to qualify and submit documents annually. Other dependents are
not exempt.
Submit your LES and documents to Customer Service Division, P O Box 449, Fayetteville,
NC 28302. DO NOT MAIL DOCUMENTS TO OUR CHARLOTTE ADDRESS.
* LEASED VEHICLES HOUSED OUTSIDE A MILITARY INSTALLATION
ARE NOT EXEMPT. *
North Carolina 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 returned due to insufficient funds. Tax receipts are null
and void if paid with a check that fails to clear the bank.
If you have further questions, please contact our office at (910) 678-7507 or fax
to (910) 678-7582.
