The Tax Administrator is responsible for the administration of Alexander County’s ad valorem tax system. The system includes:
- listing and assessment of all property located in the county
- tax collection
- tax mapping/land records
- direction of the reappraisal of all real property on a five year cycle
- Application for Motor Vehicle Exemption
- Application for Property Tax Exemption
- Application for Elderly/Disabled Tax Exemption Department of Revenue
- Certification for Disabled Veteran’s NCDVA-9
- Application for Deferred Tax Bill on Present Use Assessment
- Form AV-4 Use Value Assessment & Taxation of Agricultural, Horticultural, and Forestlands
- Form AV-5 Application for Present Use Value Assessment
- Form AV-9A Certification of Disability
- Wildlife Conservation Program AV56 2010
- Property Tax Forms and Publications from the North Carolina Department of * Revenue, Property Tax Division
- Personel Property Listing
- Business Property Listing
- F.A.Q. Taxes
Note: this form replaces forms AV-5A (Application for Agricultural/Horticultural Use Value Assessment) and AV-5B (Application for Forestry Use Value Assessment)
The collections and assessment offices are in the same building. Questions regarding listing, billing, or assessed values should be directed to the main office.
Real and personal property tax bills are mailed in 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 of 2% for the month of January and an additional 3/4% each month thereafter until the bill is paid in full.
During the month of April 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 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 sell: 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 a payment be made to the tax office 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 (for more information refer to Registered Motor Vehicles. 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. 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 pro-rated 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 states registration card and the receipt from the North Carolina Department of Motor Vehicles showing that you have surrendered the North Carolina tag.
The County Assessor is charged with the responsibility of the listing, appraisal, and assessment of all property in the county in accordance with provisions of law.