Motor Vehicles

The North Carolina General Assembly passed a law to create a combined motor vehicle registration renewal and property tax collection system. In doing so, the law transfers the responsibility for motor vehicle tax collection from the 100 counties across North Carolina to the Division of Motor Vehicles (DMV).

North Carolina's "Tag & Tax Together" system has been designed as a convenient way to pay annual vehicle tag renewals and vehicle property taxes at the same time. The fees and taxes are listed separately but both will be due at the same time. The total amount due on the combined notice will be payable to NCDMV. As before, you can pay online, through the mail, or in person at a license plate agency near you. Vehicle owners will receive the notice about 60 days before their vehicle’s registration expiration date.

Please visit the North Carolina DMV website for more information. NCDMV - Registration Renewals

You can estimate your taxes on the DMV Website - Tax Estimator for more information, scroll down to “Vehicle Tax Estimator”. Remember, this is only an estimate.

For vehicle taxes paid for income tax purposes go to My DMV Portal.

Name Changes

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.

NCDMV Customer Call Center Telephone - 919-715-7000

NCDMV Vehicle Property Tax Information Number - 919-814-1779

If after receiving your bill you have questions regarding the value or address, or you feel you were billed in the improper taxing district, call 828-835-3296 during regular office hours to speak to someone in the Individual Personal Property Section. Exceptions to the value or taxing jurisdiction for a registered motor vehicle must be made within 30 days of the billing date. For requirements in filing a value exception or situs problem, please refer to the back of your statement.

 Active Duty Military

Active duty non-resident military personnel may be exempt from North Carolina motor vehicle property tax. To qualify for an exemption, you must present a copy of your Leave and Earnings Statement to the county tax office. The statement should be for the month and year in which you register the vehicle and must include your Estimated Time of Separation (ETS) date and home of record.

Points to Remember

To ensure the assessment and registration functions run smoothly, we suggest you follow these instructions:

  • Notify the DMV of any address changes
  • Register your vehicle on time
  • Make sure the county you reside in appears on your registration
  • Report all incorrect values and tax districts to our office immediately

Taxing District

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.

Tag Transfer

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 the newly acquired vehicle will be taxed at the next tag renewal.

If you no longer own the vehicle listed on the bill but 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.


  1. Vehicle Value Appeals
  2. Antique & Exemption Forms
  3. Vehicle Sold or Moved Out of State

Vehicle Value and Appeal

The tax value is based on average retail. The value is determined as of January 1 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. 

Appeals may be handled in person in our office or by email. 

Please fill out the RMV Appeal Form and provide documentation such as pictures of damage, a current inspection statement, estimates of cost to repair, etc. to support your appeal.