Tax Collections
The Tax Collections Division is responsible for the collection of taxes and fees. Questions regarding listing, billing, or assessed values should be directed to the County Assessor Division.
Real and personal property taxbills are mailed in July or August of each year and become due on September 1 . These bills must be paid by January 5 of the following year to avoid interest and additional penalties. After January 5 all past due accounts are assessed an interest charge of 2% on January 6 and an additional ¾% is added on the first day of each month thereafter until the bill is paid in full.
Discounts of 1/2% are currently offered for prepayments of property taxes. Taxes are considered to be prepaid when payment is made on a current year tax prior to September 1.
During the month of March all unpaid real estate taxes will be advertised in the newspaper and an advertising fee is added to the unpaid bill. Enforced collections may begin when bills first become delinquent. Legal remedies of collection may include garnishment of wages or rents, attachment of bank accounts and North Carolina tax refunds (Debt Setoff), and foreclosure.
Ownership of real property is established on January 1 of the tax year. Transfer of ownership during the year does not relieve the seller of tax liability. Taxes are ordinarily prorated at the time of transfer of ownership. This is a private contract between the buyer and seller; the seller will receive any bills issued for the year of transfer and is responsible to see that the appropriate party pays the tax bill. If you have questions concerning how your taxes were prorated, contact your realtor or closing attorney. If you wish to insure that you have no tax liability, you may request that payment be made to the Tax Collector at the time of closing. If current year taxes are not yet due, we will accept prepayments based on the previous year’s rate.
Registered motor vehicle bills are mailed monthly. Motor vehicle bills are due on the first day of the fourth month following the date you renewed your tag or buy a new tag. You have 30 days to pay the bill before interest will be added. An interest charge of 5% is added when the bill first becomes past due and an additional 3/4% is added on the first day of each month thereafter until the bill is paid in full. If the bill is not paid by the fourth month after it becomes due a block is placed on the registration and you will not receive renewal information from DMV. Once your registration has been blocked you will not be able to renew the tag until the tax bill is paid and you receive an MAV-2 form from this office.
If you sell a vehicle and surrender the tag to the Department of Motor Vehicles you may be due a refund or a prorated tax bill. You will need to bring us two documents, a bill of sale and the receipt that you will receive from the Department of Motor Vehicles when you surrender the tag.
There may also be a refund for motor vehicles that are moved out of the state of North Carolina. The two documents required are, a copy of your current state registration card and the receipt from the North Carolina Department of Motor Vehicles showing that you have surrendered the North Carolina tag.
The Tax Collections Division also collects fees for special assessments and mobile home moving permits.
Payments
The Tax Collections Division accepts payment in cash, certified funds, money order and checks. Credit cards and debit cards are also accepted. Payment by credit card or debit card must be made through Official Payments by calling 1-800-2PAYTAX or online at http://www.Officialpayments.com . Rutherford County jurisdiction code is 4346. The Tax Collection Division does NOT take credit card or debit card payments in the office or over the telephone.
The Tax Collections Division will also accept payment plans for delinquent taxes by bank draft. The dates for draft are the 5th or 25th of each month. There are forms to fill out including a draft authorization form and a voided check is also required.
