Registered Motor Vehicles
A registered motor vehicle is a motor vehicle which has an active North Carolina
license plate or registration. The term "motor vehicle" includes automobiles,
trucks, campers, trailers, and motorcycles; conversely, boats, jet skiis, mobile
homes and go-carts are not considered to be motor vehicles.
A registered motor vehicle does not have to be listed with the Assessor as in the
past. Since 1993, new legislation has created a separate class of property under
North Carolina property tax statutes for registered motor vehicles. Registering
a newly-owned motor vehicle or renewing a current registration with the North Carolina
Division of Motor Vehicles constitutes a listing for local property taxes. Approximately
three (3) months after a registration takes place, an individual bill will be issued
by the Tax Assessor's Office for each vehicle registered.
Statements issued for each registered motor vehicle's property tax become due the
first day of the fourth month after registration. Taxes are past due on the first
day of the fifth month after registration. Accounts that are past due are assessed
an interest charge of 5% of the tax due for the first month and 3/4% of the tax
due for each month thereafter. Failure to pay registered motor vehicle bills after
the fourth month after they first become past due, will result in the enforcement
of a "block" to the registration. If this occurs, the N.C. Division of
Motor Vehicles will not issue a renewal card for that particular vehicle. They will
not allow the opportunity for a renewal of your registration without evidence of
the payment of the tax due and hardcopy evidence of an original paid tax receipt
(MAV-2) to the local DMV license office.
The date of registration is the listing date for each vehicle and begins a twelve
month "tax year" for the vehicle. Because registered vehicle billing is
based on the date of registration, you may not receive a bill on every registered
vehicle you own at the same time. If after receiving your bill you have questions
regarding the value, address, or you feel you were billed in the improper taxing
district, call during regular office hours to speak to someone in the Individual
Personal Property Section. Exceptions to the value or taxing jurisdiction for a
registered motor vehicle must be made within thirty days of the billing date. For
requirements in filing a value exception or situs problem, please refer to the back
of your statement.
Taxes due on Registered Motor Vehicles are no longer included in real property statements.
Therefore, your mortgage company will not receive a bill for your motor vehicles.
You may want to contact your mortgage company if you are in doubt as to whether
they will pay registered vehicle bills.
For information regarding payment of taxes, refer to Tax