Tax bills for real and personal property are mailed to all Martin County property owners in July or August of each year. If you do not receive your tax statement, please contact the Tax Collector’s Office during regular office hours to request a statement of taxes due.
Taxes are due on September 1 each year. Payment without interest may be made through January 5. Should January 5 fall on Saturday, Sunday or holiday, payment deadline is extended to the next business day. Mail payments are deemed as received as of the date affixed by the U.S. Postal Service.
Property taxes not paid in full by January 5 are subject to a penalty of 2% effective on January 6 and 3/4% interest will be accrued each month thereafter until paid in full. North Carolina General Statutes require local tax collectors to advertise annually all current year unpaid taxes levied on real estate in the local newspaper (between March 1 and June 30). Advertisement of property tax liens is required by state law. There is an additional cost to the taxpayer for this advertising.
NCDMV Martin County License Plate Agency - CLOSED 11/4-11/5/14, MANDATORY TRAINING
Telephone: 252 - 789 - 4560
Vehicle Tax Notice
A tax notice is generated two (2) months after a tag is renewed or a new tag is received. This tax bill is valid from the time a tag was purchased (or renewed), through the expiration date as shown on the vehicle registration.
If taxes remain unpaid for four (4) months after the due date, a block will be issued to the NCDMV on the registration for your vehicle. To avoid a tax block being placed on your vehicle registration at the North Carolina Department of Motor Vehicles (NCDMV), this bill should be paid promptly. Should a block occur, NCDMV will not send a registration renewal. A paid tax receipt (Form # MAV-2) from the Martin County Tax Collector must be presented to the NCDMV before the registration can be renewed.
The taxing district is determined by the residence location of the vehicle’s owner on the date that the registration was applied for or renewed.
Vehicle Value and Appeal
The tax value is based on average retail. The value is determined as of January 1 of the year that the tax becomes due. This value may be appealed to the Tax Assessor within thirty (30) days of the billing date shown on the bill.
Vehicle Sold or Moved Out of State
If you receive a bill for a vehicle you no longer own (and the plate has been turned in to DMV) you may present a bill of sale or other transfer document and the “Receipt of Tag Surrender” (Form #FS-20) to the Tax Collector for a possible tax pro-ration. Form #FS-20 and bill of sale must be presented to the Tax Collector within one (1) year of the date the plate was surrendered.
If you have moved out of state, registered the vehicle there, and surrendered the NC plate to DMV, you may request a tax pro-ration. A copy of the out-of-state registration and Form #FS-20 must be presented to the Tax Collector within one (1) year of the date the plate was surrendered.
If you transfer the tag from the billed vehicle to another vehicle after the tag was renewed, the original bill remains in effect for the full twelve (12) month billing cycle and must be paid in full. The newly acquired vehicle will not be billed for property tax until three (3) months after the next tag renewal.
If you no longer own the vehicle listed on the bill, but you have transferred the license plate to another vehicle, the tax bill should be paid in full as is. You will not be billed on the vehicle that you transferred the plates to until you renew the tag next year.
Pro-Ration of Bill
Pro-ration for any reason requires the Receipt of Tag Surrender (form FS-20 from NCDMV) and proof that the vehicle is no longer in your possession or that you have registered the vehicle out of state. Pro-rations are figured according to the month in which the license plate is surrendered to the NCDMV. There must be at least one full month remaining in the vehicle tax year upon date of surrender. We must receive request for pro-ration and necessary documentation within 12 months of the date license plate is surrendered to NCDMV.
The Tax Assessor's Office is required by law to list the owner’s name exactly as it is listed with NCDMV. Any name changes must be done with NCDMV.
Address changes must be made with the NCDMV.