North Carolina Publication

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Assessments
Assessment Date: Jan. 1 of the current year
Personal Property Assessment Ratio: 100%
Real Estate Assessment Ratio: 100

Renditions
Personal Property Return Deadline: Jan. 31
Exemptions: Inventory, Leasehold Improvements (some counties), Leased Equipment, Vehicles
Real Estate Return Deadline: Jan. 31 required for some counties, various for others
Requirements: New Construction & Remodel to Receive Notices

Appeals
Reappraisal Cycle: Usually 4-8 years, some counties 2-3 years
Appeal Period: Jan.1 through April 1
Appeal Deadline: April 1

Audits
The state usually hires outside consulting firms to handle audits, except Mecklenburg and Wake.

Tax Bills
Personal Property Due Date: Jan. 5 of the following year
Number of Payments: One
Real Estate Due Date: Jan. 5 of the following year
Number of Payments: Various for all jurisdictions
Period Covered: July 1 of the current year through June 30 of the following year

 
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