Important Tax Dates

Important Tax Dates

January 1st
Day as of which value, ownership, and situs of real and personal property are determined for ad valorem tax purposes. [G.S. 105-285]

January 6th
Begin 2% interest on unpaid taxes. [G.S. 105-360(a)]

January 31st
Last day of regular listing period. [G.S. 105-307]

Last day of timely filing of abstracts and exemption, exclusion, or use-value applications, except applications for elderly or disabled exclusion. [G.S. 105- 282.1, 105-277.4, 105-277.5]

Last day to file for Builders Exclusion [G.S. 105-277.02]

Tax collector must advertise tax liens at least once between March 1st and June 30th. [G.S. 105-369(c)]

April 15th

Filing deadline for business property that has been granted an extension.

June 1st

Last day to submit elderly/disabled exclusion, circuit breaker and disabled veteran’s exclusion.

September 1st
Current year taxes become due. [G.S. 105-360(a)]

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