North Carolina property tax law requires counties to assess the value of motor vehicles registered with the N.C. Division of Motor Vehicles.
As part of NCDMV’s
Tag & Tax Together program, the vehicle owner pays the property tax at the same time as the vehicle’s registration renewal fee.
residents who have not registered their vehicles or who have not renewed
their vehicle registrations are required to list their vehicles with
their county of residence by Jan. 31 of each year.
Limited Registration Plates
Although vehicle property taxes are due when buying a vehicle, the N.C. Division of Motor Vehicles can issue a limited registration plate that allows property taxes to be deferred for 60 days. A limited registration plate will carry a sticker that expires at the end of the second full month if the vehicle’s property taxes are not paid in full.
Payment of vehicle property taxes for a limited registration plate must be paid to the N.C. Division of Motor Vehicles to validate the year sticker for the remainder of the year.
Vehicle Tax Estimates
Questions regarding vehicle values and appeals on tax values must be directed to
the tax assessor in the county where the vehicle is registered, not NCDMV. Owners can also estimate their vehicle property tax using NCDMV's
vehicle property tax estimator.
Vehicle Property Tax Exemptions
The following motor vehicles are exempt from property taxes to the N.C. Division of Motor Vehicles:
- Manufactured homes, mobile classrooms and mobile offices
- Semi-trailers or trailers registered on a multi-year basis
- Motor vehicles owned or leased by a public service company and appraised under G.S. 105-335
- Motor vehicles registered under the International Registration Plan
- Motor vehicles issued permanent registration plates under
- Self-propelled property-carrying vehicles issued a three-month registration plate at the farmer rate under
- Park models (miniature mobile homes)
Interest is charged on late vehicle property tax payments and on late registration renewals. It accrues at a rate of 5 percent for the remainder of the month following the date in which the registration sticker expired. Beginning the second month following the due date, interest accrues at.75 percent per month until the taxes and fees are paid.
All accounts with delinquent vehicle property tax payments are blocked from renewing registration until the tax is paid.
To remove the stop, submit Form MAV-2 for the proper vehicle and tax year to the
tax department of the county in which the vehicle is registered. Only the county tax office can remove the block.