135
East Water Street
Statesville, NC 28677
P.O. Box 1027
Statesville, NC 28687
(704) 878-3010
FAX: (704) 878-3003
Frequently Asked Questions (FAQ)
TAX COLLECTION
COUNTY ASSESSOR
Personal property
Reappraisal/Revaluation/Real Property
Exemptions- Use Value
Property Tax Relief - Elderly & V.A.
Tax Collection
Real
Estate, Personal Property, and Delinquent Taxes Q: When
are Real Estate and Personal Property taxes due?
A: September 1st.
Q: When should taxes
be paid to avoid penalty?
A: On or before January 5th.
Q: What
is the interest from January 6th to January 31st?
A: 2% interest on the balance and 3/4% interest
each month thereafter
Q: What if I don't receive
a tax bill?
A: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:
- Incorrect address
(Make sure you keep your address current with this
office).
- Tax bill was lost in the mail.
- If property was
bought after January 1st the bill goes to the owner
as of the first of the year.
Q: When
taxes are delinquent can you make payment arrangements?
A: Yes, but arrangements have to be
kept to avoid other action.
Q: When
will property be advertised in the paper and if I
have payment arrangements will the property still be advertised?
A: 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.
Q: What
action is taken if I don't pay my taxes or make
arrangements?
A:
-
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.
- Debt setoff of
income tax refunds.
Q: What
if I sold the property and I get a tax bill?
A: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.
Q: What
if I get a tax bill and my mortgage company is supposed
to pay them?
A: 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.
Q: Why
do I pay county taxes when I live in the city?
A: 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.
Q: How
do I obtain tax receipts for my income taxes?
A:
- 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.
- This information
can not be given over the phone.
Motor
Vehicles
Q: What
if I receive a bill on a vehicle I no longer own?
A:If the tag was turned in the bill can be prorated. If the tag was transferred to
another vehicle you would owe this bill and will receive a bill on the new vehicle after the
tag is renewed.
Q: What
information do you need to prorate taxes on a motor
vehicle after it was sold?
A: You would need to send us a receipt from the tag office showing when the tag was turned in. A copy of a bona fide bill of sale or other document clearly indicating that the vehicle has been sold or otherwise been disposed of or if you have moved out of North Carolina a copy of that states current registration on the car.
Q: What
is a Tax Block on vehicles?
A: When taxes are not paid on the 1st day of the 4th month after the bill becomes due, a tax block is placed on your DMV record which prevents you from renewing your tag until the tax is paid.
Q: If
the vehicle does not run, do I still have to pay taxes?
A: Yes, if you do not tag the vehicle it must be
listed with the County Assessors Office.
Q: Can I
wait to pay my car taxes when I pay my real estate taxes?
A: No, unless it is due within that month, otherwise the bill must be paid in designated month shown on the bill to avoid a block and interest.
Q: Why
do I have to pay fire tax and school tax on my vehicle?
A: Fire and school tax has always been charged on vehicles, as of 1993 vehicles were billed separately from real estate bills thus making this charge more noticeable.
Assessor Motor Vehicles
Q: When
should I expect my tax bill for my vehicle?
A:Approximately 4 months after you have renewed or been issued a new tag.
Q: Can
I appeal the value of my vehicle?
A: Yes. You have 30 days from the bill date to appeal the value. You may call us at 704-878-3018 or 704-878-3010 or you may make a written appeal addressed to:
Iredell County Assessor's
Office
Motor Vehicle Section
PO Box 1027
Statesville, NC 28687-1027
Q: I
no longer own this vehicle, do I still owe this tax bill?
A: Yes. You are billed on the vehicle you had when you renewed your tag. If you have turned your tag in to DMV, you will need to send to the Iredell County Tax Collector a receipt from the tag office showing when the tag was turned in. Also provide a copy of a bona fide bill of sale or other documentation clearly indicating that the vehicle has been sold or otherwise been disposed of or if you have moved out of North Carolina, a copy of that state’s current registration on the car.
Personal
Property Q: What
is personal property?
A: 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.
Q: When do I need to list
personal property?
A: We begin listing personal property on January 2nd. The last day to list or postmark the listing form, without penalty, is January 31st.
Q:
If I still own the same personal property as I listed last year,
do I still need to list?
A: Yes, personal property has to be listed each year.
Q: When
do I let you know that I have sold my personal property?
A:This can be reported during the listing period. All personal property must be listed by the owner as of January 1st.
Q: When
will I receive the bill for my personal property?
A: Bills are usually mailed in August of each year.
Q: How
and when may I appeal the value of my personal property?
A: 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 Q: I
have started a new business in Iredell County, when and where do
I need to list?
A: 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.
Q: May
I get an extension on listing my business personal property?
A: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
Q: Why did I not get a New Notice?
A: 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.
Q: What
does the real estate assessed value represent?
A: All property, real and personal, shall as far as practicable be appraised or valued at its true value in money as of the effective date of the last countywide reappraisal...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 buyer and a willing seller, neither being under any compulsion to buy or 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 (N.C.G.S. 105-283).
Q: What does the term “revaluation or reappraised” mean?
A: 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, 2007. Revaluation is required by the laws of the State of North Carolina.
Q: When was your
last reappraisal and when can we expect another?
A: The current revaluation is effective January 1, 2007. The county is on a four year revaluation cycle. The next one will be effective for January 1, 2011.
Q: I do not agree with the value you have on my house and land or commercial property, how do I appeal this value?
A: You may appeal the value of your house and land or real 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 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.
Q: I did not own this property on January 1st. What should I do?
A: 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.
Q: My building was under construction and not complete as of January 1st. How can I check to see the percentage complete?
A: 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.
Q: When
do I need to let your office know about my new construction?
A: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.
Q: Is the Notice of Value a bill?
A: No.
Q: If I don’t want to appeal do I still return the form?
A: No.
Q: What does this value include?
A: The value includes the land plus any improvements to your land.
Q: What type of property is appraised?
A: 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.
Q: On the web page, my Tax Card shows a “96” or “97” and appears to have not changed in value. What does this mean?
A: If your Tax Card shows a “96” or “97” code, it has not yet been appraised for the current tax year.
Q: When can I expect an answer to my appeal?
A: 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.
Q: When do I get my bill?
A: August or September of each tax year.
Q: How do I report an incorrect address?
A: Call (704) 878-3013 or mail to our office.
Q: What
is the Use Value Assessment Program and what are the requirements?
A:The Land Use program (Farm Use or Present Use) is a state mandated program designed to give tax relief to specific landowners and their property that is being soundly managed in the production of an agricultural, horticultural or forest commodity. There are four types of requirements that must be met in order to qualify for the program:
- Ownership: You must have owned the property on four previous January 1st subsequent to making application in order to qualify. Land: There must be at least one tract that meets the qualifying tract requirements of five acres for horticultural applications, ten acres for agricultural applications and twenty acres for forest application. Income: Property must produce an average of $1,000 of gross income for the subsequent three years.
- Sound Management:
A program of production designed to obtain the greatest net return from the land consistent with its conservation and long-term improvement.
The
requirements for qualification 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.asp
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