North Carolina General Statute §105-360 mandates the following dates for paying taxes on all real and personal property except registered motor vehicles (click here for registered motor vehicle information)
- Taxes are due and payable September 1 each year.
- Taxes are payable at par or face amount if paid before January 6 following the due date.
- Payments that come into our office after January 5th must have a United States Postal Service postmark. We cannot accept a cancellation by a postal meter.
- Interest accrues on taxes paid on or after January 6 as follows:
- For the period January 6 to February 1, interest accrues at the rate of 2 percent (2%); and
- For the period February 1 until the principal amount of the taxes, the accrued interest, and any penalties are paid, interst accrues at the rate of three-fourths of one percent (¾ %) a month.