The Tax Collector's Office is solely responsible for the collection of taxes, beer and wine 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. 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
Real estate bills are mailed in July to whomever the listed owner is as of January 1. If the property is transferred during the year, ordinarily the taxes are prorated at the time of transfer of ownership. To determine if taxes were prorated at the time of closing, contact the realtor or closing attorney. If you were the seller and want to ensure that you no longer have a tax liability, you may visit the Tax Bill Search website or contact the Tax Collector's Office.
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.
Payment plans must be set up upon receipt of the annual tax bill in July to ensure payment in full by January 5. It's the taxpayer's responsibility to contact the Tax Collector's Office to request this option. 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
- 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.
Advertising of Delinquent Real Estate
North Carolina General Statutes allow unpaid real estate accounts to be advertised in all local newspapers from March 1st to June 30th. The most current owner as of January 6th (delinquent date) will be advertised. There is an additional cost to the taxpayer for this advertising.