Property tax bulletin

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© 2012 School of Government. The University of North Carolina at Chapel Hill.
PROPERTY TAX BULLETIN NO. 164 | DECEMBER 2012
Christopher B. McLaughlin is a School of Government faculty member who specializes in local taxation.
2013 Property Tax Calendar
Christopher B. McLaughlin
This calendar lists deadlines for the 2013–14 tax year established by the Machinery Act. Duties
for which no specific deadline is prescribed by law are not included.
G.S. 105-395.1 provides that when the last day for doing an act required or permitted by
the Machinery Act falls on a Saturday, Sunday, or public holiday, the act is considered to be
done within the prescribed time limit if it is done on the next business day. Pursuant to these
provisions, the calendar transfers to the next business day deadlines that affect the rights
or tax liabilities of taxpayers. Deadlines that require tax officials to take action by a spe-cific
date are generally transferred to the last business day before the deadline. Holiday dates
shown in the calendar are those set by the State Personnel Commission for state government
offices [North Carolina Office of State Personnel, North Carolina State Government—Holiday Schedules,
www.osp.state.nc.us/holiday2013.pdf (last visited December 13, 2012)]. Counties and munici-palities
observing other holidays may need to adjust the calendars accordingly.
Except for the deadline for paying taxes at par, G.S. 105-395.1 does not apply to the deadlines
established in Article 22 of the Machinery Act with respect to taxation of classified motor
vehicles [G.S. 105-330.8]. Therefore when a duty to be performed in connection with billing and
collecting taxes on classified vehicles (other than the deadline for payment at par) falls on a holi-day,
the deadline is transferred to the last business day preceding the statutory date.
Abstracts, other listing forms, exemption and exclusion applications, and tax payments sub-mitted
by mail are deemed received as of the postmark date. To qualify, the postmark must be
dated, legible, and affixed by the United States Postal Service [G.S. 105-311(b), -360(d)].
Note that the new system of collecting taxes on registered motor vehicles begins in July 2013.
Authorized by the law commonly known as “H.B. 1779,” the new system requires property taxes
on motor vehicles to be paid at the time a registration is renewed or initially issued. (Exceptions
apply for cars purchased from dealers.) The “old” collection system will apply to all registrations
that expire or are issued on or before June 30, 2013. Accordingly, this calendar provides relevant
dates for both the old and new collection systems.
2 Property Tax Bulletin
© 2012 School of Government. The University of North Carolina at Chapel Hill.
Date Event
December 2012
21 Friday ••  Transferred from Saturday, December 22: Ten days before January 1, assessor begins to
advertise 2013–14 listing period. G.S. 105-296(c).
31 Monday ••  Last day to pay at par taxes on classified motor vehicles due December 1, 2012.
January 2013
1 Tuesday ••  Date as of which value, ownership, situs, and taxability of real and personal property
are determined for 2013–14 property taxes. G.S. 105-285. First day of listing period.
••  Lien for 2013–14 property taxes attaches to all real property in taxing unit.
G.S. 105-355.
••  Begin new interest rate on delinquent motor vehicle taxes and delinquent property
taxes for 2011–12 and prior years.
••  New Year’s Day holiday.
••  Due date for taxes on classified motor vehicles registered under staggered system or
newly registered under annual system in preceding September. G.S. 105-330.4(a).
7 Monday ••  Transferred from Saturday, January 5: Last day to pay 2012–13 taxes at par.
G.S. 105-360(a).
8 Tuesday ••  Transferred from Sunday, January 6: Unpaid 2012–13 taxes become delinquent today,
and 2 percent interest accrues. G.S. 105-360(a).
••  Transferred from Sunday, January 6: Beginning today, tax collector may use enforced
collection remedies to secure payment of 2012–13 taxes. G.S. 105-360(a), -366.
10 Thursday ••  Deadline for Division of Motor Vehicles to send list of classified motor vehicles
registered under staggered system in previous November. G.S. 20-50.3.
••  Deadline for county tax collector to report to Division of Motor Vehicles list of
delinquent taxes on classified motor vehicles due on preceding September 1.
G.S. 105-330.7.
15 Tuesday ••  Last day for persons holding others’ tangible personal property for storage, sale,
renting, or any other business purpose to make required ownership reports to
county assessor. G.S. 105-315.
••  Last day for operators of qualifying mobile home parks, marinas, and aircraft storage
facilities to make required ownership reports to county assessor. G.S. 105-316.
21 Monday ••  Martin Luther King Jr. holiday.
31 Thursday ••  Last day to pay at par taxes on classified motor vehicles due on preceding January 1.
G.S. 105-330.4(b).
••  Last day of listing period unless extended by governing board. G.S. 105-307. An
extension of the listing period also extends the deadlines below.
••  Last day for timely filing of abstracts and exemption, exclusion, or use-value
applications, except applications for the three individual residential property tax
relief programs which are due June 1.
••  Last day for filing notice of change in use. G.S. 105-282.1, -277.4, -277.5.
••  Last day to apply for individual listing extensions. G.S. 105-307.
2013 Property Tax Calendar 3
© 2012 School of Government. The University of North Carolina at Chapel Hill.
Date Event
February 2013
1 Friday ••  Due date for taxes on classified motor vehicles registered under staggered system or
newly registered under annual system in preceding October. G.S. 105-330.4(a).
••  Begin new interest rate on delinquent taxes. G.S. 105-360(a).
4 Monday ••  First Monday in February: County tax collector must report to county commissioners
total unpaid 2012–13 taxes that are lien on real property. G.S. 105-369(a).
8 Friday ••  Transferred from Sunday, February 10: Deadline for Division of Motor Vehicles to send
list of classified motor vehicles registered under staggered system in preceding
December. G.S. 20-50.3.
••  Transferred from Sunday, February 10: Deadline for county tax collector to report to
Division of Motor Vehicles list of delinquent taxes on classified motor vehicles due on
preceding October 1. G.S. 105-330.7.
11 Monday ••  Second Monday in February: Municipal tax collector must report to governing board
total unpaid 2012–13 taxes that are lien on real property. G.S. 105-369(a).
28 Thursday ••  Last day to pay at par taxes on classified motor vehicles due on preceding
February 1. G.S. 105-330.4(b).
March 2013
1 Friday ••  Tax collector must advertise tax liens at least once between March 1 and June 30.
G.S. 105-369(c).
••  Due date for taxes on classified motor vehicles registered under staggered system or
newly registered under annual system in preceding November. G.S. 105-330.4(a).
••  Begin new interest rate on delinquent taxes. G.S. 105-360(a).
4 Monday ••  Transferred from Saturday, March 2: Thirty days after close of statutory listing period:
Last day to which listing period may be extended in a non-revaluation year.
G.S. 105-307.
8 Friday ••  Transferred from Sunday, March 10: Deadline for Division of Motor Vehicles to send
list of classified motor vehicles registered under staggered system in preceding
January and vehicles registered under annual system for which registration was
renewed during the period beginning the preceding December 1 or for which a new
registration was obtained during the preceding December. G.S. 20-50.3.
22 Friday ••  Ten days before first Monday in April: County assessor must publish the first of three
required notices of the first meeting of board of equalization and review if board is
to convene on the first Monday in April. Additional notice is required if board decides
to adjourn earlier or later than first announced. G.S. 105-322(f).
29 Friday ••  Good Friday holiday.
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© 2012 School of Government. The University of North Carolina at Chapel Hill.
Date Event
April 2013
1 Monday ••  Due date for taxes on classified motor vehicles registered under staggered system or
newly registered under annual system in preceding December. G.S. 105-330.4(a).
••  Transferred from Sunday, March 31: Last day to pay at par taxes on classified motor
vehicles due on preceding March 1. G.S. 105-330.4(b).
••  First Monday in April: Earliest date for first meeting of board of equalization and
review. G.S. 105-322(e).
••  Sixty days after close of statutory listing period: Last day to which listing period may be
extended in revaluation year. G.S. 105-307.
2 Tuesday ••  Transferred from Monday, April 1: Begin new interest rate on delinquent taxes.
6 Saturday ••  By this date, Division of Motor Vehicles must provide counties with information
concerning classified motor vehicles with registrations that expire in July.
10 Wednesday ••  Deadline for Division of Motor Vehicles to send list of classified motor vehicles
registered under staggered system in preceding February. G.S. 20-50.3.
••  Deadline for county tax collector to report to Division of Motor Vehicles list of
delinquent taxes on classified motor vehicles due on preceding December 1.
G.S. 105-330.7.
12 Friday ••  Transferred from Sunday, April 14: Last day for county assessor to certify to
superintendent of schools an estimate of the assessed value of taxable property in
the administrative unit subject to voted supplemental taxes. G.S. 115C-511(b).
15 Monday ••  Last day for Department of Revenue to notify county of public service company
assessment ratio for the current year. G.S. 105-284(c).
••  Last day for individual listing extensions (see June 1 for special rule applicable to
business personal property in some counties). G.S. 105-307.
22 Monday ••  Third Monday following first Monday in April: In counties not conducting a general
revaluation of real property, board of equalization and review that held first meeting
on the first Monday in April must adjourn by today unless the board needs more
time and publishes notice of the new adjournment date. G.S. 105-322(e).
26 Friday ••  Ten days before first Monday in May: County assessor must publish the first of three
required notices of the first meeting of board of equalization and review if board is
to convene on the first Monday in May. Additional notice is required if board decides
to adjourn earlier or later than originally announced. G.S. 105-322(f).
30 Tuesday ••  Last day to pay at par taxes on classified motor vehicles due preceding April 1.
••  Deadline for counties to provide Division of Motor Vehicles with appraisal data for
classified motor vehicles with registrations that expire in July.
2013 Property Tax Calendar 5
© 2012 School of Government. The University of North Carolina at Chapel Hill.
Date Event
May 2013
1 Wednesday ••  Deadline for governing board to adopt or amend discount schedule for use this
year. New or revised schedule must be submitted to Property Tax Division for
approval and then published once in a newspaper. Schedule continues in effect for
subsequent years until amended or repealed. G.S. 105-360(c).
••  Due date for taxes on classified motor vehicles registered under staggered system
or newly registered under annual system in preceding January and for taxes on
classified motor vehicles with renewed registrations under the annual system.
G.S. 105-330.4(a).
••  Begin new interest rate on delinquent taxes. G.S. 105-360(a).
4 Saturday ••     By this date, Division of Motor Vehicles must provide counties with information
concerning classified motor vehicles with registrations that expire in August.
6 Monday ••  First Monday in May: Latest date for the first meeting of board of equalization and
review. G.S. 105-322(e).
10 Friday ••  Deadline for Division of Motor Vehicles to send list of classified motor vehicles
registered under staggered system in preceding March. G.S. 20-50.3.
••  Deadline for county tax collector to report to Division of Motor Vehicles list
of delinquent taxes on classified motor vehicles due on preceding January 1.
G.S. 105-330.7.
24 Friday ••  Transferred from Monday, May 27: Third Monday following first Monday in May: In
counties not conducting a general revaluation of real property, board of equalization
and review that held first meeting on the first Monday in May must adjourn by today
unless the board needs more time and publishes notice of the new adjournment
date. G.S. 105-322(e).
27 Monday ••  Memorial Day holiday.
31 Friday ••  Last day to pay at par taxes on classified motor vehicles due on preceding May 1.
G.S. 105-330.4(b).
••  Transferred from Saturday, June 1: Budget officer should have filed proposed budget
with governing board by today. Tax collector is not required to accept prepayments
of 2013–14 taxes until proposed budget for the new fiscal year has been filed with
governing board. G.S. 159-11; 105-359(b).
••  Deadline for counties to provide Division of Motor Vehicles with appraisal data for
classified motor vehicles with registrations that expire in August.
June 2013
1 Saturday ••  Due date for taxes on classified motor vehicles registered under staggered system or
newly registered under annual system in preceding February. G.S. 105-330.4(a).
••  Begin new interest rate on delinquent taxes. G.S. 105-360(a).
••  By this date, Division of Motor Vehicles must provide counties with information
concerning classified motor vehicles with registrations that expire in September.
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© 2012 School of Government. The University of North Carolina at Chapel Hill.
Date Event
3 Monday ••  Transferred from Saturday, June 1: Last day for electronic listing of business personal
property. G.S. 105-307(b)(3).
••  Transferred from Saturday, June 1: Last day to apply for the three individual residential
property tax relief exclusions. G.S. 105-277.1(c).
10 Monday ••  Deadline for Division of Motor Vehicles to send list of classified motor vehicles
registered under staggered system in preceding April. G.S. 20-50.3.
••  Deadline for county tax collector to report to Division of Motor Vehicles list of
delinquent taxes on classified motor vehicles due on preceding February 1.
G.S. 105-330.7.
29 Saturday ••  Last day for advertising tax liens. G.S. 105-369(c).
30 Sunday ••  2012–13 fiscal year ends. G.S. 159-8(b).
••  Deadline for counties to provide Division of Motor Vehicles with appraisal data for
classified motor vehicles with registrations that expire in September.
July 2013
1 Monday ••  2013–14 fiscal year begins. G.S. 159-8(b).
••  Due date for taxes on classified motor vehicles registered under staggered system or
newly registered under annual system in preceding March. G.S. 105-330.4(a).
••  After July 1 and before being charged with 2013–14 taxes, the tax collector must
make a sworn report to the governing board showing a list of unpaid 2012–13 real
property taxes and a list of unpaid 2012–13 personal property taxes that are not liens
on real property. The tax collector must also make settlement for the prior year’s
taxes before being charged with the current year’s taxes. G.S. 105-373(a).
••  Governing board of each taxing unit should appoint tax collector on or before today
for a term of office to be determined by board. G.S. 105-349.
••  In counties not conducting a general revaluation of real property, board of
equalization and review may not accept new real property appeals after today but
may complete work on pending real property appeals. G.S. 105-322(e). The board
may continue to accept personal property appeals. G.S. 105-322(g)(5)(d).
••  Transferred from Sunday, June 30: Last day to pay at par taxes on classified motor
vehicles due on preceding June 1. G.S. 105-330.4(b).
••  On or before today, Department of Revenue must notify county assessor of adjusted
amount of income eligibility for the elderly and disabled homestead exclusion and
the circuit breaker exclusion for the 2013–14 tax year. G.S. 105-277.1(a2).
2 Tuesday ••  Transferred from Monday, July 1: Begin new interest rate on delinquent taxes.
G.S. 105-360(a).
4 Thursday ••  Independence Day holiday.
6 Saturday ••  By this date, Division of Motor Vehicles must provide counties with information
concerning classified motor vehicles with registrations that expire in October.
2013 Property Tax Calendar 7
© 2012 School of Government. The University of North Carolina at Chapel Hill.
Date Event
10 Wednesday ••  Deadline for Division of Motor Vehicles to send list of classified motor vehicles
registered under staggered system in preceding May. G.S. 20-50.3.
••  Deadline for county tax collector to report to Division of Motor Vehicles list
of delinquent taxes on classified motor vehicles due on preceding March 1.
G.S. 105-330.7.
••  Ten days after county budget ordinance is adopted: Last day for county finance officer
to file report with Property Tax Division on the status of eight-year reappraisal
budget, current condition of reappraisal reserve fund, and amount appropriated to
reserve fund for current year. G.S. 153A-150.
31 Wednesday ••  Last day to pay at par taxes on classified motor vehicles due on preceding July 1.
G.S. 105-330.4(b).
••  Deadline for counties to provide Division of Motor Vehicles with appraisal data for
classified motor vehicles with registrations that expire in October.
August 2013
1 Thursday ••  Governing board must make tax levy by today. G.S. 105-347.
••  Due date for taxes on classified motor vehicles registered under staggered system or
newly registered under annual system in preceding April. G.S. 105-330.4(a).
••  Begin new interest rate on delinquent taxes. G.S. 105-360(a).
3 Saturday ••  By this date, Division of Motor Vehicles must provide counties with information
concerning classified motor vehicles with registrations that expire in November.
9 Friday ••  Transferred from Saturday, August 10: Deadline for Division of Motor Vehicles to send
list of classified motor vehicles registered under staggered system in preceding June.
G.S. 20-50.3.
••  Transferred from Saturday, August 10: Deadline for county tax collector to report to
Division of Motor Vehicles list of delinquent taxes on classified motor vehicles due on
preceding April 1. G.S. 105-330.7.
31 Saturday ••  Deadline for counties to provide Division of Motor Vehicles with appraisal data for
classified motor vehicles with registrations that expire in November.
8 Property Tax Bulletin
© 2012 School of Government. The University of North Carolina at Chapel Hill.
Date Event
September 2013
1 Sunday ••  Last day to initiate enforced collection remedies for 2002–03 taxes. G.S. 105-378(a).
••  On or before today, 2013–14 tax receipts shall be delivered to tax collector. Before tax
receipts are delivered, collector shall have delivered duplicate receipts for prepaid
taxes to finance officer, provided a collector’s bond for current year approved by
governing body, and made annual settlement for 2012–13 taxes. G.S. 105-352.
••  Due date for taxes on classified motor vehicles registered under staggered system or
newly registered under annual system in preceding May. G.S. 105-330.4(a).
••  2013–14 taxes become due today. G.S. 105-360(a).
••  2012–13 prorated municipal taxes become due on property located in areas annexed
between September 2, 2012, and June 30, 2013, and are treated as 2013–14 taxes for
purposes of collection. G.S. 160A-58.10(b).
••  2013–14 prorated municipal taxes become due on property located in areas annexed
between July 1, 2013, and September 1, 2013. Prorated taxes for areas annexed after
September 1, 2013, and before July 1, 2013, are not due until September 1, 2014.
G.S. 160A-58.10(b).
2 Monday ••  Labor Day holiday.
3 Tuesday ••  Transferred from Saturday, August 31: Last day to pay at par taxes on classified motor
vehicles due on preceding August 1. G.S. 105-330.4(b).
••  Transferred from Saturday, August 31: Last day to pay 2013–14 taxes at a discount
adopted by governing board under G.S. 105-360(c).
4 Wednesday ••  Transferred from Sunday, September 1: Begin new interest rate on delinquent taxes.
G.S. 105-360(a).
7 Saturday ••  By this date, Division of Motor Vehicles must provide counties with information
concerning classified motor vehicles with registrations that expire in December.
10 Tuesday ••  Deadline for county tax collector to report to Division of Motor Vehicles list of
delinquent taxes on classified motor vehicles due on preceding May 1. G.S. 105-330.7.
30 Monday ••  Last day to pay at par taxes on classified motor vehicles due on preceding
September 1. G.S. 105-330.4(b).
••  Due date for taxes on classified motor vehicles registered under staggered system or
newly registered under annual system in preceding June. G.S. 105-330.4(a).
••  Deadline for counties to provide Division of Motor Vehicles with appraisal data for
classified motor vehicles with registrations that expire in December.
October 2013
1 Tuesday ••  Due date for taxes on classified motor vehicles registered under the staggered
system or newly registered under annual system in preceding June. G.S. 105-330.4(a).
••  Begin new interest rate on delinquent taxes. G.S. 105-360(a).
5 Saturday ���•  By this date, Division of Motor Vehicles must provide counties with information
concerning classified motor vehicles with registrations that expire in January 2014.
2013 Property Tax Calendar 9
© 2012 School of Government. The University of North Carolina at Chapel Hill.
Date Event
10 Thursday ••  Deadline for county tax collector to report to Division of Motor Vehicles list
of delinquent taxes on classified motor vehicles due on preceding June 1.
G.S. 105-330.7.
31 Thursday ••  Last day to pay at par taxes on classified motor vehicles due on preceding October 1.
G.S. 105-330.4(b).
••  Deadline for counties to provide Division of Motor Vehicles with appraisal data for
classified motor vehicles with registrations that expire in January 2014.
November 2013
1 Friday ••  Begin new interest rate on delinquent taxes. G.S. 105-360(a).
2 Saturday ••  By this date, Division of Motor Vehicles must provide counties with information
concerning classified motor vehicles with registrations that expire in February 2014.
8 Friday ••  Transferred from Sunday, November 10: Deadline for county tax collector to report to
Division of Motor Vehicles list of delinquent taxes on classified motor vehicles due on
preceding July 1. G.S. 105-330.7.
11 Monday ••  Veterans’ Day holiday.
28–29 Thursday–
Friday
••  Thanksgiving Day holidays.
30 Saturday ••  Deadline for counties to provide Division of Motor Vehicles with appraisal data for
classified motor vehicles with registrations that expire in February 2014.
December 2013
1 Sunday ••  In counties conducting a general revaluation of real property, board of equalization
and review may not accept new appeals after today but may complete work on
pending appeals. G.S. 105-322(e).
3 Tuesday ••  Transferred from Sunday, December 1: Begin new interest rate on delinquent taxes.
G.S. 105-360(a).
7 Saturday ••  By this date, Division of Motor Vehicles must provide counties with information
concerning classified motor vehicles with registrations that expire in March 2014.
10 Tuesday ••  Deadline for county tax collector to report to Division of Motor Vehicles list
of delinquent taxes on classified motor vehicles due on preceding August 1.
G.S. 105-330.7.
20 Friday ••  Ten days before January 1: Transferred from Sunday, December 22: Assessor begins to
advertise 2013–14 listing period. G.S. 105-296(c).
24–26 Tuesday–
Thursday
••  Christmas holidays.
31 Tuesday ••  Last day for taxpayer to make late application for exemption or exclusion for the
2013–14 tax year. G.S. 105-282.1(a1).
••  Deadline for counties to provide Division of Motor Vehicles with appraisal data for
classified motor vehicles with registrations that expire in March 2014.
10 Property Tax Bulletin
© 2012 School of Government. The University of North Carolina at Chapel Hill.
Date Event
January 2014
1 Wednesday ••  New Year’s Day holiday.
••  Begin new interest rate on delinquent taxes from 2012–13 and prior years.
G.S. 105-360(a).
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