Real Estate

Q: I sold this property - Why am I getting this bill?
A: North Carolina Law states that all taxable real property shall be listed in the name of the owner as of January 1st each year. If this is a bill for real property that you sold on or after January 1 of the current year, please forward a copy of the tax bill the current owner. It is our policy to notify the new owner as soon as possible, and you can assist in this process by sending this information to the current owner in a timely manner.

Q: When are my taxes due and when does interest begin?
A: Property taxes are due and payable September 1, of the current year and interest begins on January 6 of the following year at a rate of 2% and increases by 3/4 of 1% per month until paid. Interest and penalties are determined by the U.S. Postal postmark, postal meter dates are not accepted.

Q. What is revaluation and how does it affect my property?
A. View information HERE.

Q: My mortgage company should pay this bill. Why am I getting it?
A: Even if you have an escrow account with a mortgage company on this property, the bill will be sent to you, with the escrow companies or their agent who request tax information will be notified electronically. The Tax Office depends on the mortgage company to determine what bills they require for payment. If you received the bill and you think the mortgage company should pay this bill, please contact your mortgage company.

Q: May I Make Partial Payments?
A: Partial payments may be made from the time you receive your tax bill until January 6 of the following year.

Q. Can you provide information about Property Tax Relief?
A. View information HERE. View Application for Property Tax Relief.

Q. What are the current county Tax Rates?
A. View Tax RatesHERE.

Personal Property

Q: What is a Tax Abstract Listing Form?
A: It is the form used to report personal property.

Q: What is personal property?
A: Personal property consists of boats and motors, jet skis, single-wide mobile homes, aircraft (includes gliders and hot air balloons), and all unlicensed (untagged) vehicles (cars, trucks, campers, and motorcycles) and multi-year tagged trailers. Business personal property includes machinery and equipment, furniture and fixtures, computers, farm equipment, tractors and supplies, etc. used to produce income.

Q: When do I need to list personal property?
A: We begin listing personal property on January 2nd. The last day to list or postmark the listing form is January 31st or if this day falls on a weekend or a state Holiday, the next business day.

Q: If I still own the same personal property as listed last year, do I still need to list?
A: Yes. Personal property must be listed each year.

Q: When do I let you know that I have sold my personal property?
A: This can be reported during the listing period. All personal property must be listed by the owner according to what is owned on January 1st.

Q: When will I receive the bill for my personal property?
A: Bills for personal property are mailed in July.

Q: How/when may I appeal the value of my individual or business personal property?
A: All appeals must be in writing to the Caldwell County Assessor’s Office, PO Box 2200, Lenoir, NC 28645 within 30 days of the tax bill date.

Q: Do I list new construction?
A: You must list any changes in your real estate during the month of January. You will need to list all new buildings, improvements and additions along with your cost and the percent complete as of January 1st. You need to let us know if you have demolished or removed any improvements.

Business Personal Property

Q: I have started a new business in the County, when and where do I need to list?
A: The listing period for business personal property begins the first business day of January and extends through January 31 or the next business day if the last day falls on a weekend or state holiday. All forms must have a US Post Office post mark stamped no later than January 31. Forms are available online or in Tax Assessor’s office at 905 West Avenue NW. For more information call 828-757-1320.

Q: May I get an extension on listing my business personal property
A: Yes. You will need to write a letter requesting an extension. It must have a US Post Office post mark stamped no later than January 31st. The letter must state good cause for the request. Extensions may be granted until April 15th of the tax year.

Q: What if the business fails to list timely with the Assessor’s office?
A: If a business fails to apply for and receive and extension, and lists after January 31, a 10% penalty will be applied to the total taxes due. Also, a business that has requested an extension of time, but fails to list by April 15th, will also be penalized 10% of the tax amount.

Motor Vehicles

NCDMV License Plate Agency Telephone - 828-758-1528 (Lenoir office)

Q: Did I pay vehicle taxes when I bought my tag?
A: No, any taxes or fees paid at that time were state highway use taxes.

Q: Why is the tax value different than the value used for highway use tax?
A: Counties are required to use the retail value of the vehicle, whereas highway use tax is calculated on its wholesale value.

Q: Where does the customer need to go if their county code is not correct?
A: The customer must go to the License Plate Agency (LPA) or contact NCDMV call center at (919)814-1779.

Q: What if the county code and the address are correct; however, the tax district is incorrect?
A: The county must make this correction in the Vehicle Tax System (VTS).

Q: Who should customers contact if they have a question regarding their registration?
A: Customers should call NCDMV call center at (919) 814-1779, not the LPA.

Q: What if the customer receives an invitation to renew on a vehicle that has been traded or sold and the plate has been transferred to a new vehicle?
A: When the plate is renewed, the taxes will be recalculated on the new vehicle. If the customer requests an estimate of the new tax amount, they can use the Tax Estimator on the DMV website or call (919) 814-1779.

Q: Explain what happens if you turn in your tag for a vehicle sold or moved out of state.
A: When you turn in your tag, NCDMV staff will provide you a FS 20 form. You may present a bill of sale or other transfer document and the “Receipt of Tag Surrender” (Form FS-20) to the Tax Office for a possible tax pro-ration. Tax bills cannot be pro-rated for periods less than 1 month. A refund for overpayment of taxes, for the months remaining on the plate, is issued upon request. Form FS-20 and a bill of sale must be presented to the Tax Office within one (1) year of the date the plate was surrendered.

If you have moved out of state, registered the vehicle there, and surrendered the NC plate to DMV, you may request a tax pro-ration. A copy of the out-of-state registration and Form FS-20 must be presented to the Tax Office within one (1) year of the date the plate was surrendered.

Q. What if the customer receives an invitation to renew on a vehicle they are not planning to renew?
A: The taxes become due only if the registration is renewed. If the registration is not renewed, a vehicle, if still owned, is subject to taxation by the county as an unregistered vehicle and is to be listed as personal property on January 1st.

Q: Do taxes have to be paid on International Registration Plan (IRP) vehicles?
A: IRP vehicles are not classified as registered motor vehicles under the new Tag & Tax Together system. Therefore, no taxes will be paid during registration. These vehicles MUST be listed with the counties by the owner as of January 1st during the month of January each year.

Tax Payments

Search, View and Pay Taxes HERE.

Q: What methods of payment can be used to pay taxes online?

A: Any of the four major credit cards American Express, Discover, Mastercard, Visa or a PayPal account. A PayPal account is not required to pay by credit card.

Q: Can partial payments be made online?

A: Yes.

Q: When will my payment be posted when paid online?

A: Your payment will be credited on the date of the transaction and will be reflected on our website on the same day.

Q: Why are processing fees and transaction fees charged when paying online?

A: These fees are charged by PayPal to cover payment transactions made on the web site and this fee is not retained by Caldwell County.

Q: Can credit card or debit card payments be made at the Tax Department?

A: Credit cards can be used in the Tax Department and will be charged processing and transaction fees by PayPal. Debit cards without major credit card logos will not be accepted.

Q: Will I receive a receipt when my payment is made online?

A: After completing your payment transaction you will be able to print a paid receipt.

Q: Will I be able to take a receipt to the tag office to get my renewal?

A: Yes, after completing the payment transaction you will be able to print a paid receipt.