In 2005, the North Carolina General Assembly passed a law to create a combined motor vehicle registration renewal and property tax collection system. The law transfers responsibility of motor vehicle tax collection to the N.C. Division of Motor Vehicles (NC DMV). This new Tag & Tax Together program was designed as a convenient way to pay annual vehicle tag renewals and property taxes in one transaction.
Beginning with renewal notices mailed in July 2013 and due in September 2013, your registration renewal and property tax will be due the same month each year. The NC DMV will send a new combined notice that includes both the vehicle registration fee and property taxes. You will not be permitted to renew your tag without paying all taxes owed on the vehicle.
How to Pay the New Combined Notice
Payment for the new Tag & Tax Together notice cannot be made at the county tax office.You will pay both the registration fee and property taxes to the NCDMV using one of these three payment options:
- Online – Visit DMV’s online registration system to pay with your credit or check card.
- By Mail – Send a check or money order to the address listed on your renewal notice.
- In Person – Locate a registration renewal office near you.
Licensed motor vehicles include any motor vehicle that maintains an active North Carolina tag or registration. The term “Motor Vehicle” includes automobiles, trucks, buses, campers, trailers and motorcycles.
Motor Vehicles are valued by year, make and model in accordance with the North Carolina Vehicle Valuation Manual. Values are based on the retail level of trade for property tax purposes. A motor vehicle offered for sale by a dealer to the end consumer represents the best example of the retail level of trade.
The retail value of the motor vehicle is determined based on the registration renewal month. January through August renewal months use the January 1 value from that period. September through December renewal months use the January 1 value immediately after that period.
Classified motor vehicles are not valued at wholesale, blue book or private party asking price for property tax purposes. Sales transactions between private buyers and sellers and Internet valuation lookup web sites typically reflect these levels of trade.
Value adjustments may be necessary if the owner can document high mileage, significant body or frame damage, excessively worn interior or other damage that may significantly reduce the retail value. Normal wear and tear will not be considered. If a vehicle is in substandard condition or has high mileage a taxpayer may come to the Pender County Tax Assessing Office located at 300 East Fremont St. Burgaw NC with their vehicle for an on-site appraisal. A taxpayer must be within their appeal time. Taxpayers may email pictures (with the vin# included) of the vehicle as well as a current inspection, oil change, or repair receipt that includes mileage.
Documentation that will be considered for a vehicle value appeal:
- Pictures of the vehicle documenting its condition.
- Documentation of high mileage from an annual inspection, oil change or other invoice.
- Repair estimates for vehicles that have been significantly damaged.
Documentation that will not be considered for a vehicle value appeal:
- Wholesale or blue book values pulled from any Internet valuation website, magazine or catalog
- A trade-in or wholesale value appraisal from a dealer
- Written offers from a dealer to purchase your vehicle
- A bill of sale from a private seller.
35 years of age and older are priced using Collector Car pricing. A lower 500 dollar value may be used per G.S. 105-330.9. A motor vehicle must meets all of the following conditions.
- It is registered with the Division of Motor Vehicles and has an historic vehicle special license plate under G.S. 20-79.4.
- It is maintained primarily for use in exhibitions, club activities, parades, and other public interest functions.
- It is used only occasionally for other purposes.
- It is owned by an individual.
- It is used by the owner for a purpose other than the production of income and is not used in connection with a business.
For information on vehicles not licensed with NC DMV, please view the Personal Property section of this website.