FAQ

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Frequently Asked Questions

Click on one of the topics below to get answers to Frequently Asked Questions:

REAL ESTATE

PERSONAL PROPERTY

MOTOR VEHICLES

TAX PAYMENTS/COLLECTIONS

REAL ESTATE

When are my taxes due and when does interest begin?
Property taxes are due and payable September 1st of the current year. On January 6th, taxes are considered delinquent and accrue interest at a rate of 2% for the month of January, plus 3/4 % each month thereafter. For payments which are mailed, interest and penalties are determined by the date of the U.S. Postal postmark; postal meter dates are not accepted.

My mortgage company should pay this bill. Why am I getting this bill and is there anything I am required to do?
Even if you have an escrow account with a mortgage company the tax bill will be sent to you in July. The Tax Office depends on the mortgage company to determine which bills they require for payment. If you are unsure as to whether your tax bill has been paid please check with your mortgage company

May I Make Partial Payments?
Partial payments are accepted in the Tax Collections Office from the time you receive your tax bill until January 6th of the following year.

Will my taxes be going up this year?
The County's tax rate has not changed since 2007.

My house wasn't complete as of January 1st. Why did I get a tax bill for it?
Per North Carolina General Statutes, you were assessed on the percentage of the house that was complete as of January 1st. The full value of the house will be reflected on your tax bill once the house is completed.

The value of my home appears to have declined over the past several months. Why does my assessed value remain unchanged?
Per North Carolina General Statutes, changes in the market due to general economic conditions (up or down) occurring since the last revaluation date (January 1, 2013) cannot be considered until the next revaluation which is scheduled in Person County for January 1, 2021.

When can I appeal my current assessment?
You may appeal your assessment prior to the adjournment of the Board of Equalization and Review. Please contact the Person County Tax Administrator's office at 336-597-1721 to schedule an informal appeal prior to February 1st. Appeals registered after February 1st may need to be heard formally by the Board of Equalization and Review.

My house or outbuilding has been damaged or removed since January 1st of the current year. Will I still owe property taxes on these improvements?
Yes. Per North Carolina General Statutes the value of a parcel is based on the state of the property as of January 1st of the current year. We strive to have current data for your property so please take the time to contact our office at 336-597-1721 to let us know if any buildings or improvements have been torn down, damaged, moved, or added since your last tax bill.

What does the COLLECTION STATUS: USE mean?
It means the property has been qualified for a tax deferment. For more information please call the Assessor’s Office at (336) 597-1721.
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PERSONAL PROPERTY

What qualifies as taxable individual personal property?
Personal property consists of boats and motors, jet skis, mobile homes (that are set up on land owned by someone other than the mobile home owner), aircraft (includes hot air balloons and gliders), and all unlicensed (untagged) automobiles, trucks, trailers, campers, motorcycles, permanent tagged trailers, golf carts, ATV's, dogs and cats. Business personal property includes business machinery and equipment, tractors, and other farm equipment used to produce income.

When should I list personal property?

During the month of January each year. We begin listing personal property on January 2nd. The last day to list or postmark the listing form is January 31st. A 10% late listing penalty will be charged for listings received or postmarked after January 31st.

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

When should I let you know that I have sold my personal property?
This can be reported during the listing period on the listing form, you will need to provide the name of the new owner and the date of sale.

My boat is registered with the North Carolina Wildlife Commission, and I keep a current tag on my boat trailer. Do I still have to list my boat?
Yes. A boat trailer with a valid unexpired tag is considered a registered vehicle and does not need to be listed. However, boats are not tagged like the trailers and need to be listed each January in accordance with North Carolina General Statutes.

I sold my boat during the current calendar year. Will my tax bill be prorated based on the period of time that I owned the boat?
No. There is no provision in the tax law to prorate individual personal property taxes, with the exception of registered motor vehicles. You are assessed based on the status of the property as of January 1st.

When will I receive the bill for my personal property?
You should receive your tax statement in late July.

How and when may I appeal the value of my personal property?
All appeals must be made to the Person County Tax Administrator's Office, 13 Abbitt St, P.O. Box 1116, Roxboro, NC 27573 within 30 days of the bill date.

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MOTOR VEHICLES
 

New Tax and Tag Together Program

Starting with tag renewals due September 2013, your vehicle registration renewal fees and vehicle property tax will be due at the same time.  You will receive one bill in the mail about 60 days before your vehicle registration expires.  Pay it all together with one simple online payments at http://www.ncdot.gov/dmv, by mail to North Carolina Department of Motor Vehicles, or in person at any DMV tag agency.

Explain what happens when you transfer or turn in your tag.

Tag Transfer: If you transfer the tag from the billed vehicle to another vehicle after the tag was renewed, the original bill remains in effect for the full twelve (12) month billing cycle and must be paid in full. The newly acquired vehicle will not be billed for property tax until three (3) months after the next tag renewal.

Tag Turn-In: Tags should be turned in to the North Carolina DMV License Plate Agency. Upon surrender of the tag, NCDMV will provide a Receipt of Tag Surrender (NCDMV form FS 20). Requests for proration, the FS20 form and proof that the vehicle is no longer in your possession or that you have registered the vehicle out of state should be submitted to the Person County Tax Collections office within 12 months of the date the license plate is surrendered to NCDMV. There must be at least one full month remaining in the vehicle tax year upon date of surrender. If the bill has been paid, a refund for the difference will be processed. 

WE CANNOT PRORATE TAXES OR REDUCE MOTOR VEHICLE TAX BILLS WITHOUT THE FS20 FORM. This form must be received within one year of the tags surrender.

Can I get a value reduction if I have an antique auto?
General Statute 105-330.9 allows for special value reductions for vehicles that are maintained for show and have an antique tag. 
An applicationIcon for PDF Documents must be completed within 30 days of the billing date to receive this special treatment.
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TAX PAYMENTS/COLLECTIONS


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

Can partial payments be made online?
Partial payments cannot be paid on line. To make partial payment you must pay by mail or at the Tax Office with cash, check, money order, or certified check.

May I pay my taxes with a personal check?
We accept checks made payable to the Person County Tax Collector on most accounts with the exception of motor vehicles that have been blocked by the North Carolina Department of Motor Vehicles. These bills must be paid in cash, by money order, cashier's check from the bank, or by credit or debit card. When paying by mail, please include a copy of your tax bill and/or the account number on your check. For your protection, please do not send cash through the mail or put in the drop box.

May I make payments on my taxes?
In most cases, yes. Payments on taxes that are not delinquent are always accepted. Payment plans may be arranged on delinquent taxes only if no enforced collection action has been started.

When will my payment be posted when paid online?
Your payment will be credited on the date of the transaction and will be reflected on our website on the same day. Blocks will be removed the next business day.

Why are processing fees and transaction fees charged when paying online?
These fees are charged by Ccpayment Services to cover payment transactions made on the web site; this fee is not retained by Person County.

Can credit card or debit card payments be made at the Tax Department?
Credit (MasterCard, Visa, and Discover) and debit cards are accepted at the counter in the Tax Collections office. Telephone payments are not accepted on the Tax Collections phone line, please call 1-877-369-0027 to make a telephone payment.

Will I receive a receipt when my payment is made online?
After completing your payment transaction you will be able to print a paid receipt.

What if I find an error on my bill?
Please call us immediately if you see an error on the bill. For questions concerning motor vehicle bills such as incorrect values or situs (wrong city) you must call the Tax Assessor's Office at 336-597-1721 within 30 days of the due date.

When are delinquent real estate taxes advertised in local newspaper?
Delinquent real estate taxes are normally advertised in early March. Payments made up to two weeks prior to the advertising date may not be reflected due to newspaper print deadlines. There is an additional charge placed on your bill for advertisement.

What happens if I don't pay my taxes?
Delinquent taxes are subject to collection action as authorized by the North Carolina General Statutes. These actions may include garnishment of wages, attachment of bank accounts, debt setoff of delinquent tax bills from individual North Carolina tax returns and lottery winnings, levy (seizure) of personal property, and foreclosure of real estate. There will be additional fees added to your bill when these actions are taken.

How do I find out if the mortgage company paid my tax bill?
If you are unsure as to whether your tax bill has been paid, please check with your mortgage company.

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