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State Tax Profile for North Carolina

 

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POER's Atlanta office represents clients' properties in the State of North Carolina.

 

If you have any questions or concerns about property taxes in this state, visit the locations page

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state characteristics

Assessment Ratio: 100%
Fiscal Tax Year: 01/01 - 12/31
Valuation Authority: County
Collection Authority: County
Level One Appeal Name: Informal Appeal
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: Not Required
Non-Disclosure State? No
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? No

key tax dates - real estate

Assessment Date: Jan 1  
Appeal Deadline:

Apr 1

 Or 30 days after mailing of value notice. If no notice issued, appeal must be filed before Board of Equalization & Review adjourns (no earlier than Apr 1)
Tax Bills Due: Sep 1 But not delinquent until 1st Monday
of the following year

key tax dates - personal property

Assessment Date: Jan 1  
Tax Returns Due: Jan 31 Inventory exempt - except supplies; Extensions available upon request
Appeal Deadline: Apr 4 Or 30 days after mailing of value notice
Tax Bills Due: Sep 1 But not delinquent until 1st Monday of the following year