Your annual vehicle inspection, registration renewal and vehicle property tax will be due the same month each year. North Carolina’s vehicle Tag and Tax Together program was designed to collect vehicle property taxes along with registration fees. Only one payment – made either in person, online or by mail – is required to pay both the annual tax renewal and tax for your vehicle (inspection fees are still paid to the inspection station) which can be made at your local LPA (License Plate Agency) or online at www.ncdot.gov.
To learn more information about North Carolina's vehicle Tag and Tax Together program please click on this link: https://www.ncdot.gov/dmv/title-registration/registration/Pages/tag-tax-together.aspx
You may still appeal the situs and value of your vehicle at the Rockingham County Tax Administration Office located in the Rockingham County Governmental Center in Wentworth or by telephone call @ 336-342-8305.
If your County of residence or your current address is not correct on your notice you must contact your local LPA or contact the HB1779 call center at (919) 814-1779.
If you have transferred your tag from the vehicle that you have received your property tax notice for please call your local License Plate Agency or the HB1779 call center @ 919-814-1779.
Local License Plate Agency Phone Numbers:
I’ve surrendered my tag/plate to the NC DMV office, now what do I need to do?
Per NCGS 105-330.6(c), depending on the ownership or status of the vehicle, the taxpayer may be due a refund on the property taxes.The receipt given to the taxpayer upon the surrender of the plate gives the following information. “Note: The County requires a copy of this receipt and a copy of the bill of sale within 1 year in order to process a possible release or refund of property taxes on this vehicle.”
In order for a refund to be processed the taxpayer may physically bring,mail, fax or email a copy of the receipt for the surrender of the plate and a copy of a bill of sale to the Tax Office.
What is a bill of sale?
A bill of sale is a document recording a transaction between two parties. For the seller, a bill of sale shows the date the vehicle was sold and information about the buyer. For the buyer, it gives specific information about the vehicle that can be verified in the NC DMV or NC VTS system.
What if I traded my vehicle that the surrendered plate was on?
The taxpayer must provide a copy of the 1st page of the contract from the dealership showing the information on the vehicle traded in.
What if I turned in my plate but still own the vehicle?
A refund cannot be issued. The unregistered vehicle should be listed the following January for property tax purposes as an unregistered vehicle for the upcoming tax year.
What if I totaled my vehicle?
Documentation from your insurance company showing they have possession of the vehicle.
If your plate was removed from the scene of the accident and you cannot retrieve it you should report to the NC DMV that the plate was “lost”. The tax office can verify that information in the NC DMV system.
What if I have registered my vehicle in another state?
Documentation from NC DMV showing the plate has been surrendered.
A copy of the registration from the state it is now located in.
Will I have to pay vehicle property tax if I am active duty military?
Active duty non-resident military personnel may be exempt from North Carolina Motor Vehicle property tax. To qualify for an exemption, you must present a copy of your Leave & Earnings Statement (LES) to the county tax office. The statement should be for the month and year in which you register the vehicle and must include the Estimate Time of Separation (ETS) date and home of record. Military spouses may also qualify for exemption if their home of record is the same as the service member's. In addition to providing a copy of the LES as described above, spouses must 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.
NCGS 105-330.6(c) Surrender of Plates. – If the owner of a classified motor vehicle listed pursuant to G.S. 105-330.3(a)(1) either transfers the motor vehicle to a new owner or moves out-of-state and registers the vehicle in another jurisdiction, and the owner surrenders the registration plates from the listed vehicle to the Division of Motor Vehicles, then the owner may apply for a release or refund of taxes on the vehicle for any full calendar months remaining in the vehicle's tax year after the date of surrender. To apply for a release or refund, the owner must present to the county tax collector within one year after surrendering the plates the receipt received from the Division of Motor Vehicles accepting surrender of the registration plates. The county tax collector shall then multiply the amount of the taxes for the tax year on the vehicle by a fraction, the denominator of which is the number of months in the tax year and the numerator of which is the number of full calendar months remaining in the vehicle's tax year after the date of surrender of the registration plates. The product of the multiplication is the amount of taxes to be released or refunded. If the taxes have not been paid at the date of application, the county tax collector shall make a release of the prorated taxes and credit the owner's tax notice with the amount of the release. If the taxes have been paid at the date of application, the county tax collector shall direct an order for a refund of the prorated taxes to the county finance officer, and the finance officer shall issue a refund to the vehicle owner. (1991, c. 624, s. 1; 1991 (Reg. Sess., 1992), c. 961, s. 7; 1995, c. 510, s. 4; 1998-139, s. 3; 2001-406, s. 1; 2001-497, s. 1(a);2005-313, s. 9.)
New Gap Billing of Registered Motored Vehicles
Beginning in 2013 North Carolina legislation changed the way property taxes are billed on Registered Motor Vehicles. Registered motor vehicle owners now pay the annual taxes at the time of the renewal of tags or the registration of a vehicle. These taxes are paid directly to the NC DMV or our local license plate agencies.
The Counties are now required by NC General Statute 105-330.3(2) to collect property taxes for vehicles with even a short lapse in registration and an extended renewal date.
Beginning in September 2017, the citizens of the State of North Carolina will begin receiving notices (tax bills) for the months that their registered motor vehicle had an expired plate. This is referred to as a GAP notice. These notices will cover motor vehicles with gaps in their renewals beginning July 2017 forward.
Rockingham County Tax Administration will begin to send monthly Gap notices of taxes due starting September of 2017.
What this means is if you have a registered motor vehicle that has an expired license plate and you go to the License Plate Agency (LPA) to renew your plate, you may receive a notice from your local County Tax Office for the number of month(s) that your vehicle’s plate was expired.
When you renew the expired plate at the LPA, you will be paying the property taxes for the upcoming 12 months that the plate is renewed for. Shortly after that renewal, you will receive a notice from the Tax Office for the month(s) that the plate was expired or lapsed.
The way to avoid receiving a notice for a lapsed plate is to renew on time therefore eliminating a lapse in the registration. If your registration date is extended, you will receive a Gap Billing Notice.