Tax Bills

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Real Estate and Personal Property
Bills
are mailed in August of each year. These bills are due on September 1st and are payable through the interest date listed on your Tax Bill without interest. To avoid interest, payment must be in the Tax Collector's Office or postmarked prior to the interest date listed on your Tax Bill, normally January 5th. Taxpayers are urged to mail payments at least five business days before the deadline. You may now choose to use Ccpayments Services and make your Tax payment over the Internet or by telephone. (Convenience fee will be applied).
Past due property statements are assessed a charge of 2% for the month of January and an additional 3/4% each month thereafter. North Carolina General Statutes requires unpaid real estate accounts to be advertised in all local newspapers. Additional cost to delinquent taxpayers for this advertising is applied to the statement. Past due taxes are subject to enforcement measures including, but not limited to, garnishment, levy, and foreclosure.

Tax Rates

Tax bills are determined by two factors, the valuation of the property and the tax rate.  The tax rate is set each year prior to July 1st by the governing boards.

 

The tax rate for 2017 for Person County is $.70 per $100 value.  This rate has not changed since 2007. 

The tax rate for 2017 for the City of Roxboro is $.67 per $100 value.  This rate has not changed since 2017.

With a median home value of $118,000, the average home is charged $826.00 annually for Person County taxes.  In addition, if the home is located in the City of Roxboro, the home is charged an additional $790.60 for city taxes, bringing the total tax bill to $1,616.60.

The tax rates have remained stable for the last few years:

YEAR 2017  2016 2015 2014 2013 2012 2011 2010 2009 2008
PERSON COUNTY .70  .70 .70 .70 .70 .70 .70 .70 .70 .70
CITY OF ROXBORO .67  .67 .66 .66 .63 .614 .614 .614 .614 .614

 

Property Transfers
Real estate taxes are generally the legal obligation of the owner of record as of January 1st. However, in the case of a transfer of ownership, North Carolina Session Law now transfers the liability for unpaid taxes to the owner as of the date the taxes become past due.

This means if the taxes are unpaid as of January 6th, the owner as of that date is now liable and responsible for the payment of the taxes. Ordinarily, taxes are prorated at the time of the transfer of ownership. To determine if your taxes were prorated at the time of closing, please contact your realtor or closing attorney. The best way to make sure there are no surprises regarding unpaid taxes is to request that the taxes are paid upon the closing of the transaction. If current year taxes are not yet due, we will accept prepayments based on the previous year's rate.

Mortgage Escrow Accounts
We will gladly provide billing information to your financial institution (or their servicing agent) at their request. A statement will also be sent to the property owner. If you are unsure as to whether your tax bill has been paid, please check with your mortgage company. Most mortgage companies pay the tax bill prior to December 1st. You may also check online to determine if your taxes have been paid. 

Real estate taxes are generally the legal obligation of the owner of record as of January 1st. However, in the case of a transfer of ownership, North Carolina Session Law now transfers the liability for unpaid taxes to the owner as of the date the taxes become past due. This means if the taxes are unpaid as of January 6th, the owner as of that date is now liable and responsible for the payment of the taxes. Ordinarily, taxes are prorated at the time of the transfer of ownership. To determine if your taxes were prorated at the time of closing, please contact your realtor or closing attorney. The best way to make sure there are no surprises regarding unpaid taxes is to request that the taxes are paid upon the closing of the transaction. If current year taxes are not yet due, we will accept prepayments based on the previous year's rate. We will gladly provide billing information to your financial institution (or their servicing agent) at their request. A statement will also be sent to the property owner. If you are unsure as to whether your tax bill has been paid, please check with your mortgage company. Most mortgage companies pay the tax bill prior to December 1st. You may also check online to determine if your taxes have been paid.

When are tax bills mailed?
Real Estate and Personal Property bills are mailed in August of each year. These bills are due on September 1st and are payable up to the interest date listed on your Tax Bill without interest.

How can my taxes go up?
Taxes may increase from the prior year for any one of the following reasons:
-A change in the tax rate by Person County or the City of Roxboro.
-The assessment increase due to revaluation (or if certain improvements made).
-Additional taxable property was acquired (real estate or personal)

I cannot pay, what should I do?
We have added the ability to pay using a credit card over the phone or the Internet. Otherwise, you should contact the Tax Collector's Office for further information. Property taxes are not based on the ability to pay or income. Property taxes are an ad valorem tax which means according to value.

What methods of payment do you accept?
We accept cash, check, credit/debit (excluding American Express) and money orders over the counter. We also accept credit/debit card (including American Express) payments through Ccpayment Services using our website at http://tax.personcounty.net/. You may pay by phone by calling 1-877-369-0027. Additional fees are charged for credit/debit card payments.

 

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.

Address Confirmation
When you receive your vehicle registration renewal card from DMV, please make sure your address and county are correct. If the address and county are wrong, DMV must be notified. Otherwise, you will be billed for taxes incorrectly.

How is the tax value and tax rate determined?

The responsibility of the Tax Assessor's Office is to determine the fair market value (retail value) through market analysis in order to value all taxable property in the County. The total value of all the property in the County is called the tax base. Governing bodies from each jurisdiction adopt a budget. To determine a tax rate, the budget is then divided by their tax base. The tax rate is based on amounts per each $100 in value.