Vehicle Registration Gap Billing

What is this Gap Property Tax Notice that I just received?

 

Gap billing is a property tax bill that covers the months between the expiration of a vehicle’s registration and the renewal of that registration or the issuance of a new registration. The vehicle is unregistered during the gap in registration. For more information, contact the Lincoln County Tax Office at 704-736-8554. 

Appeals & Proration

You may wish to appeal the value or request a proration because the vehicle has been sold, wrecked, stolen, junked or because you have registered the car out of state. 

Appeal for Vehicle Value

The Tax Office must receive requests for appeal and necessary documentation within 30 days of the due date shown on the bill. Necessary documentation includes the original bill of retail sale from registered automobile dealer. Appeals include, but are not limited to, high mileage or damaged vehicles with proof of documentation. 

Proration of Bill

Proration 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. Proration’s are figured according to the month in which the license plate is surrendered to the NCDMV. There must be at least one full month remaining in the vehicle tax year upon date of surrender. City vehicle fees are not prorated. The Tax Office must receive requests for proration and necessary documentation within 12 months of the date license plates are turned in. 

County Changes

You are taxed based on the street address that you provide to NCDMV when you register your vehicle. Please remember to change your address promptly with NCDMV. Contact the Tax Office for assistance if a correction is needed. 

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 Leave and Earning Statement (LES) for the month-end and year that the vehicle was last registered with NCDMV. 

Antique Vehicles 

If your automobile carries an Antique Automobile License Plate, you may qualify for special taxation on this vehicle. 

In order for the Tax Office to determine whether this automobile should receive the special tax valuation, you must complete and submit an Antique Auto Questionnaire to the Tax Office. Without the timely submission of the Antique Vehicle Questionnaire , your vehicle will not qualify for the special taxation and will be taxed at a much higher value. For more information or a questionnaire, contact us.