Property Tax Information – ACCL

Property Tax Information

QUICK FACTS
State North Carolina (NC)
Property Tax Appeal Deadline 15 days from notice for real estate, 30 days from notice on business personal property
Taxable Property Land, Improvements, M&E, F&F, Computers, Autos
Average Tax Rate 1% to 1.5%
Largest Metro Area(s)
METRO AREA PRIMARY TAX ASSESSORS
Charlotte Mecklenburg County
Greensboro Guilford County
Raleigh Wake County

Governing Law for Property Tax
North Carolina Machinery ActAdministrative Property Tax Appeal Procedure
Letter filed with Assessor prior to Board of Equalization adjournment (which varies from Co to Co) opens informal appeal discussions. Further appeal to BOE if satisfactory resolution is not possible at informal level. Appeal to NC Dept of Revenue and then District within 15 days of finding by Assessor or BOE. Attorney assistance necessary at Dept of Revenue level and CourtProperty Tax Litigation Procedure
If the taxpayer is dissatisfied with a determination of the NC Dept of Revenue, a lawsuit may be filed with the State Court of Appeals 30 days after the BOE’s decision.Tax Bill Procedure
Tax bills are mailed from July to Oct with 60 days in most cases to pay without penalty. Several Metro Atlanta counties allow taxes in two installments beginning in Aug. A 10% penalty is possible if bills are not paid on time with additional interest at 1% per month paid. Special tax bills reflecting 85% of proposed values are issued for properties under appeal at the time taxes are due.

  TAX INFORMATION
State North Carolina (NC)
Tax Year 01/01-12/31
Tax Assessment Date 1-Jan
Exempt Agriculture related properties
Valuation Basis Market Value
Rendition Date Generally Jan 1 to May 15
Late Rendition Penalty 10%
Rendition Format Form provided by County
Proposed Value Notice Generally April-July, taxbill is notice.
Protest Steps BTA, BOE, NC Dept of Revenue, Court
Valuation By County Board of Tax Assessors
Reviewed By Board of Equalization
Suit Filed With Court of Appeals
Assessment Ratio 100%
Taxing Units County, City, School
Taxbill Mailed Generally July – October
Taxes Due Jan 5th following year for real estate. Generally from 8/15 – 12/15 for business personal property.
Tax Consultant Requirements No current law on books dealing specifically with consultants.
Agent Appointment Power of Attorney provided by owner/client

 

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