A registered motor vehicle does not have to be listed with the Tax Listing Office as required 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 purchased 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 Office for each vehicle registered.

Tax Notices issued for each registered motor vehicle’s property tax will 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. This gives the taxpayer only one month to pay these taxes before interest begins. Notices that are not paid in full before the past due date will have 5% penalty added for the first month past due and an additional ¾% for each month thereafter until paid in full.

Failure to pay registered motor vehicle notices by the third month after they become past due will result in the enforcement of a "block" to the registration. If this occurs, the N.C. Division of Motor Vehicles is required not to issue a renewal card for that particular vehicle. They will not allow the opportunity for renewal of your registration without evidence of payment of the tax due and hardcopy evidence of an original paid tax receipt (MAV-2) to the DMV license office.

If you own a vehicle that no longer qualifies as a registered vehicle then you are required to list this vehicle with the tax listing office annually. 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 tax notice on every registered vehicle that you own at the same time. It is very important that the N.C. Division of Motor Vehicles has your correct mailing address as the Tax Office will be mailing your notice to the address last given on your registration.

If after receiving your tax notice you have any questions regarding the value, address, or if you feel you have been billed in the incorrect taxing district, call (704) 736-8555 during the regular office hours (Monday through Friday 8:00AM to 5:00PM) to speak with someone in the Registered Motor Vehicle Office. Exceptions to the value for registered motor vehicles must be made within thirty dates of the billing date.

Taxes due on Register Motor Vehicles are no longer included in real property statements. Therefore, your mortgage company will not receive a bill for your vehicles.

For information regarding payment of taxes or total taxes due, refer to Property Tax Collection or click Online Tax Information Services.