North Carolina

state characteristics

Assessment Ratio: 100%
Fiscal Tax Year: 07/01 – 06/30
Valuation Authority: County
Collection Authority: County & Town
Level One Appeal Name: Formal Assessor Appeal
RE Rendition Required: Only for new construction
PP Rendition Required: Yes
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? No

key tax dates – real estate

Assessment Date: Jan 1  
Appeal Deadline: Apr 4

May 15

June 30

Or 30 days after mailing of value notice

Mecklenburg County – Or 30 days from assessment notice (if notice issued)

Forsyth County

Tax Bills Due: Sep 1 But not delinquent until Jan 6
of the following year

key tax dates – personal property

Assessment Date: Jan 1  
Tax Returns Due: Jan 31 Inventory exempt – except supplies; Extensions available upon request
Appeal Deadline: Apr 4 Or 30 days after mailing of value notice
Tax Bills Due: Sep 1 But not delinquent until January 6 of the following year