News: Here is the answer to a question we are frequently asked about property taxes.

We were recently asked a question concerning tax bills. We receive this question frequently.

Who owes a tax bill if you no longer own the property?

North Carolina State Statutes govern the administration of property taxes. The Statutes are very specific. The responsibility for the tax bill is different with personal property than it is with real property.

For non-registered motor vehicles and other personal property- Whoever owned the property January 1 of the year of the tax bill is the responsible owner, even if the property was destroyed or sold. The location, value and ownership are determined on January 1 of each year.

For real property- The condition, location and value of real property is determined January 1 of each year. The owners of record, and any subsequent owners of the real property, are responsible for the taxes after January 6th, the date taxes go delinquent.

Please do not hesitate to call or email the tax office with any questions you may have.