Registered Motor Vehicles

A registered motor vehicle is every vehicle which is self-propelled (such as cars, trucks, motorcycles and motor homes) and every vehicle designed to run upon the highways which is pulled by a self-propelled vehicle (such as trailers).

Assessor’s Office

All registered motor vehicles are listed by the Assessor from information provided by the North Carolina Division of Motor Vehicles including name and address after the renewal of a registration or purchase of a new registration. The county tax office is not notified of name or address changes after a renewal is made. Tax bill is paid at time of tag renewal at the DMV.

Expiration Dates

The owner of a classified motor vehicle who does not register the vehicle or does not renew the registration of the vehicle on or before the expiration date of the current registration shall list the vehicle for taxes with the assessor of the county in which the vehicle is located on or before January 31 following the date the unregistered vehicle is acquired or, in the case of a registration that is not renewed, January 31 following the date the registration expires, and on or before January 31 of each succeeding year that the vehicle is unregistered.

Statements

Beginning in 2013, the Tag and Tax Together program was implemented to allow property owners to conveniently pay annual vehicle registration fees and property taxes together. Motor vehicles that are registered and tagged are listed with the county automatically after you renew your registration or register a new vehicle.  

Appeals

The owner of a classified motor vehicle must file an appeal with the assessor within 30 days after the date of the tax notice. Filing an appeal does not extend to the time period for payment of the notice. Interest will accrue from the date the bill becomes past due.

An owner who appeals the listing, valuation, or assessment of a classified motor vehicle shall pay the tax on the vehicle when due, subject to a full or partial refund if the appeal is decided in the owner’s favor.