America's Property Tax Advisor

POER's Atlanta office represents clients' properties in North Carolina.

 

This information is deemed to be a reliable calendar of specific property tax event dates that are updated quarterly and throughout the year as changes are known. However, it is not guaranteed and some dates and/or jurisdictions are not listed.

 

For POER's local office contact information for this state, visit our locations page.

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STATE CHARACTERISTICS
Assessment Ratio: 100%
Fiscal Tax Year: 01/01 - 12/31
Valuation Authority: County
Collection Authority: County
Level One Appeal Name: Informal Appeal
Consultant Certification/Licensing: Not Required
Real Estate Taxable? Yes
RE Rendition Required: No
Non-Disclosure State? No
Personal Property Taxable? Yes
PP Rendition Required: Yes
Inventory Taxable? No
KEY TAX DATES

REAL ESTATE

Assessment Date: Jan 1  
Appeal Deadline:

Apr 1

Or 30 days after mailing of value notice. If no notice issued, appeal must be filed before Board of Equalization & Review adjourns (no earlier than Apr 1)
Tax Bills Due: Sep 1 But not delinquent until 1st Monday
of the following year

PERSONAL PROPERTY

Assessment Date: Jan 1  
Tax Returns Due: Jan 31 Inventory exempt - except supplies; Extensions available upon request
Appeal Deadline: Apr 4 Or 30 days after mailing of value notice
Tax Bills Due: Sep 1 But not delinquent until 1st Monday of the following year