Gap Bill FAQs

Gap billing of property taxes occurs when there are one or more months (a gap) in billed property taxes between the expiration of a vehicle’s registration and the renewal of that registration or the issuance of a new registration.  The vehicle is an unregistered vehicle during the gap in registration.

A gap bill is a property tax bill that covers the months between the expiration of a vehicle’s registration and the renewal of that registration or the issuance of a new registration.

You likely renewed your vehicle registration late, or allowed it to expire before renewing, creating a gap in coverage where the vehicle was unregistered.  The registration was recently renewed, or a new registration was issued, and the county is required to collect property taxes for vehicles with an unregistered status, per NCGS 105-330.3(2).

Property taxes paid to the North Carolina Department of Motor Vehicles at the time of renewal or issuance are for the same 12-month period as your registration.  The taxes billed on the gap are only for the months your vehicle was not registered with the NCDMV.

Vehicle value is determined as of January 1 of the calendar year in which the gap bill was computed.

Gap taxes are generally due by September 1 following the notice date, but to avoid interest, they should be paid on or before January 5 of the following year.

Delinquent taxes are subject to collection actions such as bank attachment, wage garnishment, levy on personal property and debt set-off.    

Payments are accepted online, by mail, phone, or in person.  For more information how to pay your bill and links to online payment systems click here.

If you have questions about your gap bill, please contact the County Tax Administration Office at 910-678-7507.