A registered motor vehicle is simply a motor vehicle which has an active North Carolina license plate or registration. A registered motor vehicle does not have to be listed with the Assessor as in the past. Since 1993, new legislation has created a separate class of property under North Carolina property tax statutes for registered motor vehicles. Registering a newly-owned motor vehicle or renewing a current registration with the North Carolina Division of Motor Vehicles constitutes a listing for local property taxes. Statements issued for each registered motor vehicle's property tax become due the first day of the fourth month after registration.
Taxes are past due on the first day of the fifth month after registration.
If this occurs, the N.C. Division of Motor Vehicles is required not to issue a renewal card for that particular vehicle. Because registered vehicle billing is based on the date of registration, you may not receive a bill on every registered vehicle you own at the same time. If after receiving your bill you have questions regarding the value, address, or you feel you were billed in the improper taxing district, call 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 thirty days of the billing date. For specific requirements in filing a value exception or situs problem, please refer to the bottom portion of your statement.