Q. How are the values determined? 105-330.2 (b)
An assessor must appraise a classified motor vehicle at its true value in money as prescribed by G.S. 105-283. The sales price of a classified motor vehicle purchased from a dealer, including all accessories attached to the vehicle when it is delivered to the purchaser, is considered to true value of the vehicle, and the assessor must appraise the vehicle at this value.
The vendor canvasses the local market to determine fair market values as of January of each year as well as researching the most common vehicle pricing guides. The Property Tax Division of the Department of Revenue must annually adopt a schedule of values, standards, and rules to be used in the valuation of all other classified motor vehicles to ensure equitable statewide valuations, taking into account local market conditions and allowing adjustments for mileage and the condition of the vehicles. The valuation vendor provides this information for use by all 100 counties in North Carolina. Mecklenburg County reviews all values assigned for accuracy each month, as well as reports back data on retail bills of sale for newer vehicles to assist building accurate values throughout the state. A straight "book value" such as NADA or Blue Book is not used. These guides are used only for reference in the assessment process. Read the State Legislation.
Read the State Legislation.
Q. When is my vehicle tax due?
Your vehicle tax will be due at the same time you renew the registration on your vehicle. North Carolina law requires that your vehicle property tax be paid to renew the vehicle registration. The due date will be printed on the new combined notice that you receive in the mail.
Q. What if I lease my vehicle? Do I need to pay my property taxes to the leasing company?
No. Vehicle property taxes on leased motor vehicles must be paid in full at the time of renewal. A copy of the combined tag and tax notice is not sent to the leasing company.
Q. Am I paying vehicle property taxes for the coming year, or for the preceding year?
Taxes due on the notice cover the same period as the vehicle registration.
Q. What will happen if I don’t pay the registration and vehicle tax by the due date?
State law requires that interest be charged on late vehicle property tax payments on the combined tag and tax renewals. The NCDMV charges a fee for late registration which increases with each subsequent month the registration is late. Your vehicle will also be subject to citation if it is driven after the tags expire. (See vehicle registration and late fees)
Q. What if I paid my taxes to the wrong county?
If payment was made at a NCDMV agency using cash, check or money order, you will need to revisit that office with ALL the documents provided and request a REVERSAL. If Payment was made online or mailed in, you will need to contact the Assessor’s Office at 980-314-4226.
Q. Will I receive a tax refund if I transfer my license plate to another vehicle during the year?
No. If you have paid your vehicle property tax for the year and then transfer the license plate to another vehicle, you will not be eligible for a refund of the taxes paid. The registered motor vehicle to which the plates are transferred will not be taxed until its current registration is renewed.
Q. When can I apply for a refund of vehicle property taxes paid?
An owner can apply for a refund of taxes paid when a motor vehicle is sold or registered out of state. The refund will be calculated on any full calendar months remaining in the registration period after the license plate is surrendered to the NCDMV. Within one year of surrendering the license plates, the owner must present the following to the county tax office: (1) Proof of plate surrender to NCDMV (DMV Form FS20); and (2) Copy of the Bill of Sale or the new state’s registration.
Q. Will I receive a notice if I have moved since my previous vehicle registration renewal?
If you reported your new address to NCDMV, you should receive your tag and tax notice at your new address. If you did not notify NCDMV of your new address, you may not receive the renewal notice.
If you have moved since your last renewal, your vehicle property tax may need to be recalculated. DO NOT SEND YOUR RENEWAL AND PAYMENT BY MAIL. YOU WILL NEED TO VISIT YOUR LOCAL LICENSE PLATE AGENCY TO RECEIVE A CORRECTED TAG AND TAX FEE or call 919-814-1779 You can change your address by visiting your local license plate agency or by requesting a duplicate registration card online.
Q. Will I owe vehicle property taxes on a newly purchased vehicle?
Yes. You may pay vehicle property taxes at the time you register your vehicle. However, if you choose not to pay these taxes at the time you register your newly purchased vehicle, you will receive a Limited Registration and Property Tax Notice stating the amount of the vehicle property taxes due. You will receive a limited registration sticker that will expire after 60 days if the vehicle’s property taxes are not paid in full.
Q. Will I have to pay vehicle property tax if I am active-duty military?
Active-duty military personnel residing in North Carolina may be exempt from North Carolina motor vehicle property tax, if their home of record is in another state. To qualify for an exemption, you must present a copy of your Leave & Earnings Statement (LES) to the County Assessor’s Office 30 days prior to your registration month and must include your Estimated Time of Separation (ETS) date and home of record. Military spouses: You may also qualify for exemption if your Home of Record is the same as the service member’s Home of Record. In addition to providing a copy of the LES as described above, spouses must also provide a copy of their Military I.D. Card and a copy of their out of state Driver’s License, Voter Registration card or most current state Tax Return.
Q. What is considered to be an antique vehicle as far as property taxes are concerned? How does one apply for a reduced value on an antique vehicle?
A vehicle that is 35 years or older and has an antique tag. There are five conditions determined by The Machinery Act of North Carolina. Interested owners can access an
Antique Auto Questionnaire online that they can fill out, print, and return to the County Assessor's Office.
When the vehicle is registered and an antique tag is assigned to the vehicle, the information is sent to the County Assessor's Office from NCDMV. If the vehicle is 35 years or older, an application will be sent to the customer.
Q. What would the assessed value be for a vehicle that qualifies for a reduction on an Antique Auto?
$500.
Q. I was unable to find an answer to my question and need more information. How can I contact your office?
You can
email us or call 311 (704-336-7600 from outside the county).
Q. How can I obtain a copy of my paid registered vehicle tax bill?
To obtain a receipt or copy of your vehicle tax bill, please access the MyDMV portal link below:
MyDMV Portal
[Please note that businesses will not be able to access tax information through the MyDMV Portal.]
GAP BILLING OF UNREGISTERED MOTOR VEHICLES
Mecklenburg County is responsible for assessing, billing, and collecting taxes on unregistered motor vehicles for months between the Registration (tag) expiration and Registration renewal dates. This is known as Gap Billing. Legislation enacted during the 2017 General Assembly Session established the requirements and procedures to conduct GAP billing.
Watch this video to learn more about GAP bills.
Q: What is GAP bill for unregistered vehicles?
A GAP bill is created when there are one or more months (a gap) 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 that "GAP".
Q: Why did I receive a GAP bill?
A new registration was issued due to renewal with the NCDMV. During the lapse of registration the vehicle was considered unregistered and the County is required to collect property taxes for vehicles with an unregistered status for the number of months it was unregistered. (North Carolina General Statute 105.330.3)
Q: Does the property tax I paid when I renewed my registration apply to the GAP billing period?
No. Property taxes paid to the North Carolina Department of Motor Vehicles (NCDMV) at the time of registration renewal or issuance are for the same 12-month period as your registration. Taxes billed on the GAP bill are only for the months your vehicle was not registered with the NCDMV.
Q: When is my GAP bill due?
September 1st in the year it is billed.
Q: When will my GAP bill become delinquent?
January 6th. Interest will begin on the 6th at 2% and ¾% every month thereafter until paid.
Q: What if the GAP was created in error or I was registered in another state?
If the GAP was created in error you must provide proof that it is not valid due to the car being registered elsewhere, sold, junked, traded, or otherwise no longer in your possession in North Carolina. You can email us proof, such as an out of state registration, vehicle insurance from another state, or a Notarized bill of sale that shows the date of the sale and all owners along with the notice to: RMVemail@MecklenburgCountyNC.gov
Q: How can I appeal?
Appeals of value, situs (locality on where taxed), and taxability must be filed with the County Assessor’s Office within thirty (30) days of the Due Date shown on the GAP bill. The letter of appeal should detail your reason for appeal and include any documentation that will assist us in reviewing the account.