The Tax Collector's Office is solely responsible for the collection of taxes, business license, and Involuntary Transportation fees incurred with the Sheriff's Department. Any question regarding listing, billing, and assessed values should be directed to the Tax Assessor's Office.
Tax bills for real estate and personal property are mailed to all Rowan County property owners in July of each year. A discount of 1 1/2 % is offered for the month of July and in August, a 1% discount is offered. If you do not receive your tax statement by September 1, please contact the Tax Collector's Office during regular office hours. Registered motor vehicle bills are mailed monthly (for additional information refer to Registered Motor Vehicles). Taxes on real estate and personal property are due on September 1 and are payable through January 5. If January 5 falls on a Saturday or Sunday, the payment period is extended to the next business day.
Real estate bills are mailed to the listing owner as of January 1. Transfer of ownership during the year does not relieve the seller of tax liability. Ordinarily, taxes are prorated at the time of transfer of ownership. To determine if your taxes were prorated at the time of closing, contact your realtor or closing attorney. If you want to insure that you have no tax liability, you may request that payment be made to the Tax Collector's Office at the time of closing.
To avoid interest or penalties, payment must be in the Tax Collector's Office or postmarked by January 5. If payment is not postmarked, it is deemed to be received when it is actually delivered to the Tax Collector's Office. To avoid penalties, we urge tax payers to mail payments at least 5 business days before the deadline. Real estate accounts that are past due are assessed a charge of 2% for the month of January and an additional 3/4% each month thereafter. Registered motor vehicle accounts that are past due are assessed a charge of 5% for the first month delinquent and a charge of 3/4% of the tax due each month thereafter.
The Collections Department will work with taxpayers throughout the year on payment plans to alleviate the financial burden of paying the Annual Real Estate or Personal Property, including Business Personal Property taxes at one time. These payment plans should be set up upon receipt of the annual tax bill and the expectation is that the taxes be paid in full by the delinquent date. The responsibility is that of the taxpayer to contact the Collections office to request this option and set up a payment plan agreeable to both parties. To avoid enforcement of collections remedies, any bill must be paid in full by the delinquent date.
Once a tax bill has interest applied, meaning that it is a delinquent bill, it is subject to collection actions that could include any or all of the following: garnishment of wages, attachment of bank accounts or rents, and levy on personal property. On Real Estate there is also the option of Tax Foreclosure, which means placing the property with a foreclosure attorney and selling the property at public auction to collect the delinquent taxes and legal fees that have accrued.
North Carolina General Statutes allow unpaid real estate accounts to be advertised in all local newspapers from March 1st to June 30th. Owner as of January 6th (delinquent date) will be advertised. There is an additional cost to the taxpayer for this advertising. Enforced collections will begin when bills become delinquent. Legal remedies of collection may include garnishment of wages, bank accounts, rents, and foreclosure.