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Skip Navigation LinksHome > Departments > Tax Administration > Frequently Asked Questions Tuesday, September 16, 2014
Tax Administration/ Land Records Links

Iredell County Tax Administration/Land Records

Frequently Asked Questions

 

Tax Collection

Real Estate, Personal Property, & Delinquent Taxes

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When are Real Estate and Personal Property taxes due?
September 1st.
When should taxes be paid to avoid penalty?
On or before January 5th.
What is the interest from January 6th to January 31st?
2% interest on the balance and 3/4% interest each month thereafter.
What if I don't receive a tax bill?
A bill is generated and mailed for payment each year.  You are responsible for payment even if you do not receive the bill.

Reasons for not receiving a tax bill:

  1. Incorrect address (Make sure you keep your address current with this office).
  2. Tax bill was lost in the mail.
  3. If property was bought after January 1st the bill goes to the owner as of the first of the year.
When taxes are delinquent can you make payment arrangements?
Yes, but arrangements have to be kept to avoid other action.
When will property be advertised in the paper and if I have payment arrangements will the property still be advertised?
Property is advertised in March of each year and will be advertised even if you have payment arrangements. Taxes must be paid in full to avoid advertisement. If the property was sold during the year and the taxes are not paid in full, both the buyer’s name and the seller’s name will be advertised.
What action is taken if I don't pay my taxes or make arrangements?
  1. Garnishment of wages, rents and/or other money due you.  Attachment of bank accounts.  Seizure/Levy of vehicle.  Account turned over to the Sheriff.  Account turned over to a credit agency.  Foreclosure of property.

  2. Debt setoff of income tax refunds.
What if I sold the property and I get a tax bill?
Tax bills are mailed to the taxpayer that owned property on January 1st and may need to be forwarded to the new owner. All other agreements are between the buyer and the seller.
What if I get a tax bill and my mortgage company is supposed to pay them?
The property owner is responsible for ensuring full payment of the tax bill. On your tax bill, if “YES” appears in the box marked taxes escrowed, then a copy of this bill has been forwarded to an escrow company. If your taxes are escrowed, and the box is blank, you need to forward the tax bill on to your mortgage holder.
Why do I pay county taxes when I live in the city?
You live in the county of Iredell so you pay county taxes and if you are within the city limits you also pay city taxes.
How do I obtain tax receipts for my income taxes?
  1. You may come by the tax office and obtain duplicate receipts.  Send self-addressed stamped envelope with request for duplicate receipts of taxes you paid.
  2. This information cannot be given over the phone.
When do I get my bill?
August or September of each tax year.

 

Motor Vehicles

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Why is the state’s collection of vehicle property taxes changing?
The North Carolina General Assembly ratified House Bill 1779 to create a combined motor vehicle registration renewal and property tax collection system. The legislation places the responsibility for motor vehicle property tax collection for the state’s 100 counties with the Division of Motor Vehicles (DMV). The new combined registration fee and tax collection has become the North Carolina’s new “Tag & Tax System.”
When does the new Tag & Tax System take effect?
The new system took effect with the September 2013 renewals.
Why has my registration renewal form changed?
The new form combines information about your vehicle registration renewal fee and your vehicle property tax due. The new Tag & Tax System allows you to make one payment for both registration and vehicle property tax.
Will my vehicle registration renewal fee remain the same?
Yes. Vehicle registration renewal fees will remain the same annual cost. The only increase in your bill will reflect the vehicle property tax amount.
When is my vehicle tax due?
Your vehicle tax will be due at the same time you renew your vehicle. North Carolina law requires that your vehicle property tax be paid in order to renew the vehicle registration. The due date will be printed on the new combined notice that you receive in the mail.
Can I renew my vehicle registration if I do not pay my property tax first?
No. You cannot renew your vehicle’s registration, whether it is leased or owned, unless the total taxes and registration fees on the vehicle are paid.
Am I paying property taxes for the coming year, or for the preceding year?
Taxes due on this notice are for the coming year, covering the same period as the vehicle registration.
What if I lease my vehicle? Do I need to pay my property taxes to the leasing company?
No. Vehicle property taxes on leased motor vehicles must be paid in full at the time of renewal. A copy of the combined tag and tax notice is not sent to the leasing company.
Is interest charged on late payments?
Yes. State law requires that interest be charged on late vehicle property tax payments and on late registration renewals.
How will I know what vehicle property tax I owe?
Your property tax will be included on the new combined notice with your county and municipality tax rates and other applicable taxes due.
Will I receive a refund if I transfer my license plate to another vehicle during the year?
No. If you have paid your vehicle property tax for the year and then transfer the license plate to another vehicle, you will not be eligible for a refund of the taxes paid. The registered motor vehicle to which the plates are transferred will not be taxed until its current registration is renewed.
When can I apply for a refund of vehicle taxes paid?
An owner can apply for a refund of taxes paid when a motor vehicle is sold or registered out of state. The refund will be calculated on any full calendar months remaining in the registration period after the license plate is surrendered to the NC Division of Motor Vehicles. Within one year of surrendering the license plates, the owner must present the following to the county tax office: (1) Proof of plate surrender to NC DMV (DMV form FS20); and (2) copy of the bill of sale or the new state’s registration. For questions you can contact the Iredell County Tax Collector’s Office at (704) 878-3020.
Should I pay vehicle property tax if I am active duty military?
Active duty non-resident military personnel may be exempt from North Carolina motor vehicle property tax. To qualify for an exemption, you must present a copy of your Leave & Earnings Statement to the county tax office. The statement should be for the month and year in which you registered the motor vehicle and must include your Estimated Time of Separation (ETS) date and home of record.
Can I appeal the value of my vehicle?
Yes, you can call the tax office for more information (704) 878-3018.

 

 

 

County Assessor

Personal Property

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What is personal property?
Personal property consists of: boats, boat motors, jet skis, mobile homes (not meeting the real property requirements), aircraft (includes airplanes, helicopters, hot air balloons and gliders), and all unlicensed (untagged) automobiles, race cars, trucks, trailers, campers, motor homes and motorcycles.
When do I need to list personal property?
Personal property is to be listed during the listing period of January 2nd through January 31st of each year.
If I still own the same personal property as I listed last year, do I still need to list?
Yes, personal property has to be listed each year.
When do I let you know that I have sold my personal property?
This can be reported during the listing period. All personal property must be listed by the owner as of January 1st.
When will I receive the bill for my personal property?
Bills are usually mailed in August of each year.
How and when may I appeal the value of my personal property?
All appeals must be in writing to the Iredell County Assessor’s Office, Personal Property Section, PO Box 1027, Statesville, NC 28687-1027 within thirty (30) days of the date of the tax bill, a notice of discovery or a value notice.

 

Business Personal Property

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I have started a new business in Iredell County, when and where do I need to list?
All listings must be done beginning on January 2nd and postmarked by the post office no later than January 31st. You may come by our office which is located at the Iredell County Tax Administration Building, 135 East Water Street, Statesville, North Carolina or call 704-928-2049 for more details.
May I get an extension on listing my business personal property?
Yes. You will need to write a letter between January 1st and January 31st of the tax year requesting an extension to file your listing. The letter must state good cause for the request. Extensions may be granted until April 15th of the tax year.

 

Reappraisal / Revaluation / Real Property Appraisals

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Why did I not get a New Notice of Value?
You may not have corrected your address with our office. Also properties that have been flagged for division of property or improvements may not have been appraised yet. A New Notice will be mailed when these are completed. The notice may have been lost in the mail. You did not own the property as of January 1.
What does the real estate assessed value represent?
All property, real and personal, shall as far as practicable be appraised or valued at its true value in money. When used in this Subchapter, the words “true value” shall be interpreted as meaning market value, that is, the price estimated in terms of money at which the property would change hands between a willing and financially able buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of all the uses to which the property is adapted and for which it is capable of being used.
What does the term “revaluation or reappraised” mean?
Revaluation means that the local tax officials are updating the value of all real property by determining the market value of all real property, as of the effective date of the revaluation, in this case January 1, 2011. Revaluation is required by the laws of the State of North Carolina.
When was your last reappraisal and when can we expect another?
The current revaluation is effective January 1, 2011. The county is on a four year revaluation cycle. The next one will be effective for January 1, 2015.
I do not agree with the value you have on my house and land or commercial property, how do I appeal this value?
You may appeal the value of your house, land or commercial property by completing the Iredell County Informal Review Form attached to your value notice or you can put your concerns in writing and address to the Iredell County Assessor, PO Box 1027, Statesville, NC 28687-1027. After we have received your written request for appeal, an appraiser from our office will review your request. At that time the appraiser will either make a change in your value (increase or decrease) or make no change at all. If you disagree with the appraiser’s decision you may request an Application for Hearing with the Iredell County Board of Equalization and Review. The first meeting of the Board of Equalization and Review must be held no earlier than the first Monday in April and no later than the first Monday in May. Actual times and dates will be advertised in the local newspaper. If you are dissatisfied with the Board's ruling you may appeal to the State Property Tax Commission in Raleigh, NC. The final appeal is to the Court.
I did not own this property on January 1st. What should I do?
Please provide us with the deed book and page recording information. If not recorded before January 1st you will still be the responsible tax payer until the following year. You can mail this information to the Mapping Department or call (704) 878-3137.
My building was under construction and not complete as of January 1st. How can I check to see the percentage complete?
You may check the website www.co.iredell.nc.us and click on “Appraisal Cards”. Enter your ten digit PIN number (without dashes). Look at the top right of your card and to the left of the market value. If you see a “UC” code then your house was appraised at the percentage listed under the “UC”. If no percentage is shown, it was not valued as under construction. Also, check the notes area.
When do I need to let your office know about my new construction?
You must list any changes in your real estate during the month of January. You will need to list all new buildings, improvements and additions along with your cost and the percent complete as of January 1st. Also you need to let us know if you have demolished or removed any improvements.
Is the Notice of Value a bill?
No.
If I don’t want to appeal do I still return the form?
No.
What does this value include?
The value includes the land plus any improvements to your land.
What type of property is appraised?
Revaluation is done for all residential and commercial land and structures on land in Iredell County, such as houses, garages, offices, etc. Revaluation does not include property such as motor vehicles.
On the web page, my Tax Card shows a “90's code” and appears to have not changed in value. What does this mean?
If your Tax Card shows a “90's” code, it has not yet been appraised for the current tax year, or is in an appeal status after tax year.
When can I expect an answer to my appeal?
You should receive a New Notice stating the change in value, if any, within thirty to sixty days from the date you filed your appeal.
How do I report an incorrect address?
Call (704) 878-3013 or mail to our office.

 

Exemptions- Use Value

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What is the Use Value Assessment Program and what are the requirements?
The Present-Use Value Assessment Program is a state mandated program designed to give tax relief to specific landowners and their property that is under sound management in the production of an agricultural, horticultural or forest commodity. There are four requirements that must be met in order to qualify for the program:

The requirements to qualify for the use value assessment program are further outlined in detail in G.S. 105-277.3 as follows:

"§ 105-277.3.    Agricultural, horticultural, and forestland – Classifications.

(a) Classes Defined. – The following classes of property are designated special classes of property under authority of Section 2 (2) of Article V of the North Carolina Constitution and must be appraised, assessed, and taxed as provided in G.S. 105-277.2 through G. S. 105-277.7

(1) Agricultural land. – Individually owned agricultural land consisting of one or more tracts, one of which consists of at least 10 acres that are in actual production and that, for the three years preceding January 1 of the year for which the benefit of this section is claimed, have produced an average gross income of at least one thousand dollars ($1,000).  Gross income includes income from the sale of the agricultural products produced from the land and any payment received under a governmental soil conservation or land retirement program.  Land in actual production includes land under improvements used in the commercial production or growing of crops, plants, or animals.

(2)    Horticultural land. – Individually owned horticultural land consisting of one or more tracts, one of which consists of at least five acres that are in actual production and that, for the three years preceding January 1 of the year for which the benefit of this section is claimed, have met the applicable minimum gross income requirement.  Land in actual production includes land under improvements used in the commercial production or growing of fruits or vegetables or nursery or floral products.  Land that has been used to produce evergreens intended for use as Christmas trees must have met the minimum gross income requirements established by the Department of Revenue for the land. All other horticultural land must have produced an average gross income of at least one thousand dollars ($1,000). Gross income includes income from the sale of the horticultural products produced from the land and any payments received under a governmental soil conservation or land retirement program.

(3) Forestland. – Individually owned forest land consisting of one or more tracts, one of which consists of at least 20 acres that are in actual production and are not included in a farm unit. 

(b) Natural Person Ownership Requirements. – In order to come within a classification described in subsection (a) of this section, the land must, if owned by a natural person, also satisfy one of the following conditions:

(1) It is the owner’s place of residence.

(2) It has been owned by the current owner or a relative of the current owner for the four years preceding January 1 of the year for which the benefit of this section is claimed.

(3) At the time of transfer to the current owner, it qualified for classification in the hands of a business entity or trust that transferred the land to the current owner who was a member of the business entity or a beneficiary of the trust, as appropriate.

(b1) Entity ownership requirements. – In order to come within a classification described in subsection (a) of this section, the land must, if owned by a business entity or trust, have been owned by the business entity or trust or by one or more of its members or creators, respectively, for the four years immediately preceding January 1 of the year for which the benefit of this section is claimed.

(b2) Exception to Ownership Requirements. – Not withstanding the provisions of subsections (b) and (b1) of this section, land may qualify for classification in the hands of the new owner if all of the conditions listed in this subsection are met, even if the new owner does not meet all of the ownership requirements of subsections (b) and (b1) of this section with respect to the land. If the land qualifies for classification in the hands of the new owner under the provision of this subsection, then the deferred taxes remain a lien on the land under G. S. 105-277.4 (c), the new owner becomes liable for the deferred taxes, and the deferred taxes become payable if the land fails to meet any other condition or requirement for classification.

(1) The land was appraised at its present use value or was eligible for appraisal at its present use value at the time title to the land passed to the new owner.

(2) At the time title to the land passed to the new owner, the new owner acquires the land for the purposes of and continues to use the land for the purposes it was classified under subsection (a) of this section while under previous ownership.

(3) The new owner has timely filed an application as required by G. S. 105-277.4(a) and has certified that the new owner accepts liability for the deferred taxes and intends to continue the present use of the land.

(c) Repealed by Session Laws 1995, c .454, s.2.

(d) Exception for Conservation Reserve Program. – Land enrolled in the federal Conservation Reserve Program authorized by 16 U. S. C. Chapter 58 is considered to be in actual production, and income derived from participation in the federal Conservation Reserve Program may be used in meeting the minimum gross income requirements of this section either separately or in combination with income from actual production. Land enrolled in the Federal Conservation program must be assessed as agricultural land if it is planted in vegetation other than trees, or as forestland if it is planted in trees.

(d1) Exception for Easements on Qualified Conservation Lands Previously Appraised at Use

      Value. – Property that is appraised at its present – use value under G. S. 105-277.4(b) shall continue to qualify for appraisal, assessment, and taxation as provided in G. S. 105-277.2 through G. S. 105-277.7 as long as the property is subject to an enforceable conservation easement that would qualify for the conservation tax credit provided in G. S. 105-130.34 and G. S. 105-151.12, without regard to actual production or income requirements of this section. Notwithstanding G. S. 105-277.3 (b) and (b1), subsequent transfer of the property does not extinguish its present use value eligibility as long as the property remains subject to an enforceable conservation easement that qualifies for the conservation tax credit provided in G. S.105-130-34 and G. S. 105-151.12. The exception provided in this subsection applies only to that part of the property that is subject to the easement.

(e) Exception for Turkey Disease. – Agricultural land that meets all of the following conditions is considered to be in actual production and to meet the minimum gross income requirements:

(1) The land was in actual production in turkey growing within the preceding two years and qualified for present use value treatment while it was in actual production.

(2) The land was taken out of actual production in turkey growing solely for healthy and safety considerations due to the presence of Poult Enteritis Mortality Syndrome among turkeys in the same county or a neighboring county.

(3) The land is otherwise eligible for present use value treatment.

(f) Sound Management Program for Agricultural Land and Horticultural Land. – If the property owner demonstrates any one of the following factors with respect to agricultural land or horticultural land, then the land is operated under a sound management program:

(1) Enrollment in and compliance with an agency-administered and approved farm management plan.

(2) Compliance with a set of best management practices.

(3) Compliance with a minimum gross income per acre test

(4) Evidence of net income from the farm operation.

(5) Evidence that farming is the farm operator’s principal source of income.

(6) Certification by a recognized agricultural or horticultural agency within the county that the land is operated under a sound management program.

Operation under a sound management program may also be demonstrated by evidence of other similar factors.  As long as a farm operator meets the sound management requirements, it is irrelevant whether the property owner received income or rent from the farm operator.

(g) Sound Management Program for Forestland. – If the owner of forestland demonstrates that the forestland complies with a written sound forest management plan for the production and sale of forest products, then the forestland is operated under a sound management program.

 Present Use Compliance Review

In accordance with G.S. 105-296(j), the assessor must annually review at least one eight of the parcels in the county classified for taxation at present-use value to verify that these parcels qualify for the classification. By this method, the assessor must review the eligibility of all parcels classified for taxation at present-use value in an eight year period. The period of the review process is based on the average of the preceding three years’ data.

The application to file for the use value assessment program can be found in the forms section of our website at http://www.co.iredell.nc.us/forms.aspx

 

 

Property Tax Relief - Elderly & V.A.