How do I pay my property taxes?

County Tax Collector (county level - each of North Carolina's 100 counties)

Details

What you need to know

Online Option

Most NC counties offer online payment; search "[County Name] County NC tax collector property tax payment online"

Where to Go

County Tax Collector's office

County-specific variations apply

All 100 NC counties follow the same January 5 due date for county property taxes. However, cities and towns within those counties may levy separate municipal property taxes with different billing and payment schedules (typically September/October). Wake County (Raleigh), Mecklenburg County (Charlotte), Guilford County (Greensboro), Forsyth County (Winston-Salem), and Durham County all have online payment systems. Rural NC counties may have limited online options.

North Carolina Notes

Important state-specific details

NC property taxes are assessed at 100% of market value (or a county-specific ratio under a statewide assessment standard); assessed by the County Assessor.
REAPPRAISAL SCHEDULE: NC requires counties to reappraise property at least every 8 years; many counties now do it every 4 years; reappraisals can cause significant value changes.
KEY EXCLUSIONS/PROGRAMS (apply with County Assessor):
Elderly Exclusion (Homestead Exemption): qualifying homeowners 65+ with income ≤ $37,900 (2026; adjusted annually for inflation) may exclude the GREATER OF $25,000 or 50% of the assessed value from taxation; apply with county assessor using Form AV-9; deadline typically April 15 or June 1 (varies by county; some allow applications any time)
Disabled Veteran Exclusion: qualifying honorably discharged veterans with 100% total and permanent disability may exclude the first $45,000 of assessed value; Form AV-9; no income limit
Circuit Breaker Tax Deferment: income-based deferment program for seniors (65+) and permanently disabled who meet income thresholds; defers taxes (with interest) until property is sold or transferred; not forgiven - lien applies; apply with county assessor using Form AV-9
Disabled homeowner exclusion: similar to elderly exclusion; Form AV-9

Official Source

State office contact

State Office

NC Department of Revenue, Property Tax Division - ncdor.gov/taxes-forms/property-tax | (877) 252-3052; County Tax Collector (varies by county)