North Carolina

Lien Date: January 1 

Real Property Information

  • Assessment Notice Issue Date January 1
  • Appeal Deadline March 31; 30 days after mailing of value notice with the first informal deadline of March 31.

Real Estate Tax Bill Payment Information

  • Tax Bills Issued August 1
  • Single Payment Due (Delinquent Date) Jan. 5

Personal Property Information

  • Assessment Notice Issue Date May 1
  • Appeal Deadline September 1
  • Rendition Date Jan. 31

Personal Property Tax Bill Payment Information

  • Tax Bill Issued August 1
  • Single Payment Due (Delinquent Date) Jan. 5 of the following year