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 during the month of January of each year as well as researching the most common vehicle pricing guides. An average is given using this method. This is considered to be the average fair market value for that vehicle as of January 1st. 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 your vehicle. North Carolina law requires that your vehicle property tax be paid in order 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 and on late registration renewals. The NCDMV charges a fee for late registration which increases with each 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 704-336-7284.
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.]
MOTOR VEHICLE GAP BILLING
Mecklenburg County is responsible for assessing, billing, and collecting taxes on registered motor vehicles for months that were previously untaxed between the registration and 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 tax.
Q: What is GAP Billing of property taxes for unregistered vehicles?
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.
Q: Why did I receive a GAP property tax notice?
Motor vehicles are required by law to be taxed for every month. Taxes are paid to the NCDMV when a vehicle is registered with them. Taxes for vehicles not registered with the NCDMV are paid to the County. There was a gap in time between when the registration expired and when it was renewed with the NCDMV. The gap property tax notice you received is for the taxes due during that time period. The County is required to collect property taxes for unregistered vehicles per 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. The taxes billed on a gap property tax notice are only for the months your vehicle was not registered with the NCDMV.
Q: How many months can a GAP property tax notice cover?
A gap property tax notice will cover at least one month and can cover all months between registrations, without limitation.
Q: When is my vehicle value determined?
Vehicle value is determined based on the value.
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 notice. The letter of appeal should detail your reason for appeal and include any documentation that will assist us in reviewing the account. NOTICE OF APPEAL OF ASSESSMENT – PERSONAL PROPERTY.