When Are Property Taxes Due in North Carolina?

Understanding when property taxes are due in North Carolina is essential for homeowners, investors, and anyone involved in real estate within the state. Timely payment of these taxes not only helps avoid penalties and interest but also ensures that local governments can continue to fund vital public services such as schools, infrastructure, and emergency services. Whether you’re a first-time property owner or a seasoned resident, knowing the key deadlines can save you time, money, and unnecessary stress.

Property taxes in North Carolina are a critical component of homeownership responsibilities, and their due dates are influenced by state laws and county regulations. The timing of these payments can vary depending on the location and type of property, making it important to have a clear understanding of the general schedule and any possible exceptions. This overview will help you grasp the basics of property tax timelines and highlight why staying informed is crucial.

Navigating the world of property taxes can seem complex, but with the right information, you can confidently manage your obligations. As you read on, you’ll discover how North Carolina structures its property tax calendar and what factors might affect your payment deadlines. This knowledge will empower you to stay ahead of due dates and maintain good standing with your local tax authorities.

Due Dates and Payment Deadlines for Property Taxes in North Carolina

Property taxes in North Carolina are generally due annually, with deadlines set by each county’s tax office. The specific due date can vary depending on local government rules, but the statewide standard deadline for payment is December 5th of each year. Taxes become delinquent if not paid by this date, potentially triggering penalties and interest charges.

Payments for property taxes are typically based on the tax year starting July 1 and ending June 30 of the following year. Tax bills are mailed to property owners in the fall, usually by September or October, providing a window of time to remit payment before the December deadline.

It is important to note the following regarding North Carolina property tax payments:

The due date is generally December 5th.
Payments received after December 5th are considered delinquent.
Interest and penalties begin accruing on January 6th of the following year.
Some counties may offer installment payment options or early payment incentives.
Property owners should check with their county tax office for precise deadlines and payment methods.

Penalties and Interest for Late Property Tax Payments

When property taxes are not paid by the December 5 deadline, counties in North Carolina impose penalties and interest on the outstanding balance. This system encourages timely payment and helps local governments maintain revenue flow.

The standard penalty structure is as follows:

A 2% penalty is applied starting January 6 of the year following the tax due date.
An additional 10% penalty is assessed on June 1 if the taxes remain unpaid.
Interest is charged at a rate of 2/3 of 1% per month (or 8% annually) on the unpaid balance, starting January 6.

These penalties and interest charges can significantly increase the amount owed over time if taxes remain unpaid. Property owners who anticipate difficulty meeting the deadline should contact their county tax office promptly to explore possible payment arrangements.

Payment Methods Accepted for North Carolina Property Taxes

North Carolina counties offer various methods to pay property taxes to accommodate taxpayers’ preferences and improve convenience. Common payment options include:

Online payments through the county tax office website, usually accepting credit/debit cards or electronic checks.
Mail-in payments by sending a check or money order along with the tax bill stub.
In-person payments at the county tax office or designated government locations.
Payment kiosks in some counties for drop-off or immediate payment.
Installment plans available in select jurisdictions, allowing taxpayers to pay in multiple parts.

Before making a payment, it is advisable to verify accepted payment methods and any associated fees by visiting the specific county’s tax office website or calling their offices directly.

Typical Property Tax Payment Schedule by County

While December 5th is the general due date across North Carolina, counties may vary in billing schedules, grace periods, and installment options. The following table highlights common timelines for several of the state’s larger counties:

County	Tax Bill Mailing Month	Due Date	Penalty Start Date	Installment Payment Available
Wake County	October	December 5	January 6	No
Mecklenburg County	September	December 5	January 6	Yes
Guilford County	September	December 5	January 6	No
Durham County	October	December 5	January 6	Yes
Forsyth County	October	December 5	January 6	No

This table illustrates typical timelines but property owners should always consult their specific county tax office for the most accurate and current information.

Additional Considerations for Property Tax Payments

Several additional factors can impact property tax payments and deadlines in North Carolina:

Tax exemptions and deferrals: Certain groups such as seniors, disabled veterans, or low-income residents may qualify for tax relief programs that affect payment amounts or timing.
Escrow accounts: Homeowners with mortgages may have property taxes paid through escrow accounts managed by their lender, which can affect when and how taxes are paid.
Appeals and disputes: If a property owner disputes their tax assessment, they should file an appeal before the payment due date to avoid penalties.
Tax sales and liens: Unpaid property taxes can result in the county placing liens on the property or initiating tax sales to recover owed amounts.

Timely communication with the county tax office and understanding local policies can help prevent complications related to property tax payments.

Property Tax Due Dates in North Carolina

Property taxes in North Carolina are administered at the county level, and each county sets specific due dates for the payment of property taxes. However, state law establishes a general framework within which these deadlines typically fall.

In most counties across North Carolina, property taxes are due on or before January 5th of the year following the tax assessment. This means that taxes billed for the year 2023, for example, are generally payable by January 5, 2024. If the due date falls on a weekend or holiday, the deadline is usually extended to the next business day.

Counties issue tax bills annually, and the timing of their mailing may vary. Generally, tax notices are sent out in the fall, often between September and November, to provide taxpayers sufficient time to prepare for the January deadline.

Payment Deadline Overview by County

County	Typical Due Date	Penalty Start Date	Additional Notes
Wake County	January 5	January 6	5% penalty assessed after due date
Mecklenburg County	January 5	January 6	Interest and penalty begin accruing immediately after due date
Guilford County	January 5	January 6	Partial payments accepted, penalty on balance
Durham County	January 5	January 6	Late payments subject to penalties and interest

Late Payment Penalties and Interest

If property taxes are not paid by the due date, counties impose penalties and interest to encourage timely payment. The standard penalty is 2% of the unpaid tax amount if paid after January 5 but before February 1. After February 1, the penalty increases to 10%. Interest accrues at a rate of ¾ of 1% per month on the unpaid balance starting February 1.

January 6 – January 31: 2% penalty on unpaid taxes
February 1 and onward: 10% penalty plus 0.75% interest per month on unpaid balance
Continued nonpayment: May result in tax liens and eventual tax foreclosure proceedings

Options for Payment

North Carolina counties typically offer multiple methods for paying property taxes, including:

Online payments via the county tax office website
Payment by mail using checks or money orders
In-person payments at the county tax office
Payments through some banks or third-party payment services

Taxpayers should verify the accepted payment methods and ensure that mailed payments are postmarked by the due date to avoid penalties.

Installment Payment Plans and Extensions

While the state does not mandate installment plans, some counties may offer options for taxpayers who cannot pay the full amount by the due date. These plans usually require application and approval and may include interest charges.

Extensions are rarely granted and are typically reserved for exceptional circumstances such as natural disasters or severe hardship. Taxpayers should contact their county tax office directly to inquire about available options.

Expert Insights on Property Tax Deadlines in North Carolina

Jessica Martin (Certified Public Accountant, North Carolina Tax Advisory Group). When are property taxes due in North Carolina is a critical question for homeowners. Typically, property taxes are due on September 1st each year, with a grace period extending to January 5th of the following year before penalties apply. This schedule allows taxpayers sufficient time to plan their finances, but it is essential to check with local county tax offices as some deadlines may vary slightly depending on the jurisdiction.

David Chen (Real Estate Attorney, Triangle Property Law Firm). In North Carolina, property tax due dates are established by state law but administered at the county level. The general deadline for payment is January 5th of the year following the tax levy. Failure to pay by this date results in interest and penalties. Property owners should also be aware that installment payment options may be available in certain counties, providing flexibility in managing tax obligations.

Linda Gonzalez (Director of Local Government Finance, North Carolina Association of Counties). The official due date for property taxes in North Carolina is January 5th, but the billing process begins much earlier, with tax statements typically mailed in July or August. This timeline ensures taxpayers receive ample notice. It is important for residents to understand that while the state sets the framework, each county may have specific procedures for payments, exemptions, and appeals, so consulting your local tax office is advisable.

Frequently Asked Questions (FAQs)

When are property taxes due in North Carolina?
Property taxes in North Carolina are generally due on January 5th of each year for the previous tax year.

Is there a deadline to pay property taxes without penalties in North Carolina?
Yes, property taxes must be paid by January 5th to avoid interest and penalties.

Can property tax payments be made in installments in North Carolina?
Most counties in North Carolina require full payment by the due date; installment plans are rarely offered.

What happens if I miss the property tax payment deadline in North Carolina?
Late payments accrue interest and penalties starting January 6th, increasing the total amount owed.

Where can I pay my North Carolina property taxes?
Property taxes can be paid at your county tax office, online through the county’s official website, or by mail.

Are there any exemptions or deferrals that affect when property taxes are due?
Certain exemptions or deferrals may apply, but the due date generally remains January 5th; eligibility varies by county and circumstance.
In North Carolina, property taxes are typically due on January 5th of each year. This deadline applies to taxes assessed for the previous calendar year. Property owners are expected to pay their taxes by this date to avoid penalties and interest charges. If the payment is not received by January 5th, the taxes become delinquent, and additional fees may be applied.

It is important for property owners to stay informed about their local county tax office’s specific procedures, as some variations may exist depending on the jurisdiction. Many counties offer options for paying property taxes online, by mail, or in person, providing convenience and flexibility for taxpayers. Additionally, some counties may allow for installment payments or offer exemptions and relief programs for eligible individuals.

Understanding the due date and payment options for property taxes in North Carolina is crucial for maintaining good standing with local tax authorities and avoiding unnecessary financial penalties. Property owners should regularly review their tax statements and communicate with their county tax office if they have questions or require assistance. Staying proactive ensures compliance and helps manage property-related financial obligations effectively.

Author Profile

Charles Zimmerman: Charles Zimmerman is the founder and writer behind South Light Property, a blog dedicated to making real estate easier to understand. Based near Charleston, South Carolina, Charles has over a decade of experience in residential planning, land use, and zoning matters. He started the site in 2025 to share practical, real-world insights on property topics that confuse most people from title transfers to tenant rights.

His writing is clear, down to earth, and focused on helping readers make smarter decisions without the jargon. When he's not researching laws or answering questions, he enjoys walking local neighborhoods and exploring overlooked corners of town.