Registered motor vehicle bills are due on the first day of the fourth month following the date the registration expires or the new registration is applied for. Registered motor vehicle bills become delinquent on the first day of the month following the due date. Registered motor vehicle bills that become delinquent are charged interest of 5% for the first month and 3/4% per month thereafter until paid. A block is issued to the North Carolina Department of Motor Vehicles on the registration of your vehicle if taxes remain unpaid four (4) months after the due date. Once your registration has been blocked, NCDMV will not send you renewal information. You will be unable to renew the tag until the tax bill is paid in full and your receive a MAV-2 Form from the Tax Collector’s Office.
If you sell a vehicle and surrender the tag to the NCDMV you may be due a refund or a prorated tax bill. You will need to bring us two documents, a bill of sale and the receipt that you will receive from the NCDMV when you surrender the tag.
When tags are returned to NCDMV, but the vehicle has not been sold, no pro-ration of taxes will be made.
There may also be a refund or prorated tax bill for motor vehicles that are moved out of the state of North Carolina. The two documents required are, a copy of your current state’s registration and the receipt from the NCDMV showing that you have surrendered the NC license tag.
If you receive a bill from a county other than the one where you were residing on the day that your tag was renewed or purchased, contact either county and ask for a correction. If you were billed in an incorrect municipality, place contact the county that issued the bill and ask for a correction.
Appeal. If you wish to appeal the value of your vehicle, it must be appealed to the Tax Assessor within 30 days from the billing date on your bill and taxes must be paid before an appeal can be filed.
Interest. 5% interest will be added to unpaid taxes one month following the due date. An additional 3/4% interest is added every month the bill remains unpaid.
Block. If taxes remain unpaid for four (4) months after the due date, a block will be issued to the NCDMV on the registration for your vehicle. NCDMV will not send a renewal card for the vehicle and you will not be able to renew your tag until a paid receipt (MAV-2 Form) is presented to NCDMV.
Enforcement Procedures. Possible enforcement procedures for collecting delinquent vehicle taxes include garnishment of wages and bank accounts.
Pro-Ration of Bill. Pro-ration for any reason requires the Receipt of Tag Surrender (form FS-20 from NCDMV) and proof that the vehicle is no longer in your possession or that you have registered the vehicle out of state. Pro-rations are figured according to the Month in which the license plate is surrendered to the NCDMV. There must be at least on full month remaining in the vehicle tax year upon date of surrender. We must receive request for pro-ration and necessary documentation 12 months of the date license plate is surrendered to NCDMV.
Plate Transfer. If you no longer own the vehicle listed on the bill, but you have transferred the license plate to another vehicle, the tax bill should be paid in full as is. You will not be billed on the vehicle that you transferred the plates to until you renew the tag next year.
County Changes. You are taxed based on the street address that you provide to NCDMV when you register your vehicle or when you subsequently renew your registration. Therefore, your taxes are due to Jackson County for the full vehicle tax year even if you moved to another county in North Carolina after your registration or renewal. Your new county of residence will not bill you until your renewal next year. Please remember to change your address promptly with NCDMV.
Moving Out of State. To prorate tax, you must provide to the Jackson County Tax Collector’s Office documentation showing a surrender of license plate to the NCDMV and proof of registration in another state. This must be provided within one year of surrendering the license plate.
Name Changes. The Tax Office is required by law to list the owner’s name exactly as it is listed with NCDMV. Any name changes must be done with NCDMV.
Tax Bill. Your tax bill will include amounts for county, city or special district in which your vehicle is registered.
Tax Rates. The tax rates used to calculate your bill were the rates that were in effect for the county, city or special district as of the first day of the month in which registration expired or a new registration was applied for.
Active Military Duty. If you are the registered vehicle owner, you are active duty military, and your home of record is not North Carolina, you may apply for a release of taxes billed. You must send a copy of your L.E.S. for the month-end of the year that the vehicle was last registered with NCDMV. If you co-own this vehicle with another person who is not active duty military, only half of the taxes will be released.
