A registered motor vehicle is simply 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 skis, mobile homes and go-carts are not considered to be motor vehicles.

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.


For information regarding payment of taxes or total taxes due, refer to:
NC DMV Service Center


Registered Motor Vehicle Tax Receipts
Registered Motor Vehicle Tax Receipts

 

The North Carolina General Assembly passed a new law to create a combined motor vehicle registration renewal and property tax collection system (Tag & Tax System). In doing so, the new law transfers the responsibility for motor vehicle tax collection from the 100 counties across North Carolina to the Division of Motor Vehicles (DMV). Click for more information.

North Carolina’s new Tag & Tax System has been designed as a convenient way to pay annual vehicle tag renewals and vehicle property taxes.

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 NCDMV will be mailing your notice to the address last given on your registration.

A property tax notice to recapture the taxes for the months when your registered motor vehicle’s previous registration expired and your current renewal or new registration was issued.  That amount of time between registrations causes a gap in property taxes. Click for more information.

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.

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 8:00 am to 5:00 pm) to speak with someone in the Vehicle Listing Department.

Exceptions to the value for registered motor vehicles must be made within 45 days after the tag expiration 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.

Application for Motor Vehicle Property Tax Exemption
Antique Vehicle Questionnaire
Motor Vehicle Appeal Form