NORTH CAROLINA

State Characteristics
Assessment Ratio: 100%
Fiscal Tax Year: 7/1-6/31
Valuation Authority: County
Collection Authority: County & Town
Level One Appeal Name: Formal Assessor Appeal
RE Rendition Required: Only for new construction
PP Rendition Required: Yes
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? No

Key Tax Dates – Real Estate
Assessment Date: Jan 1
Appeal Deadline: Apr 4 (Or 30 days after mailing of value notice), May 15 (Mecklenburg County-or 30 days from assessment notice), June 30 (Forsyth County)
Tax Bills Due: Sep 1                         But not delinquent until Jan 6 of the following year

Key Tax Dates – Personal Property
Assessment Date: Jan 1
Tax Returns Due: Jan 31                               Inventory exempt-except supplies
Appeal Deadline: Apr 4                 Or 30 days after mailing of value notice
Tax Bills Due: Sep 1                         But not delinquent until January 6 the following year

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.