Phone: 828 349-2142
FAX: 828 349-2564

Real Estate

• I sold this property - Why am I getting this bill?
  North Carolina Law states that all taxable real property shall be listed in the name of the owner as of January 1st each year. If this is a bill for real property that you sold on or after January 1 of the current year, please forward a copy of the tax bill the current owner. It is our policy to notify the new owner as soon as possible, and you can assist in this process by sending this information to the current owner in a timely manner.
  
  
• When are my taxes due and when does interest begin?
  Property taxes are due and payable September 1, of the current year and interest begins on January 6 of the following year at a rate of 2% and increases by 3/4 of 1% per month until paid. Interest and penalties are determined by the U.S. Postal postmark, and not by postal meter dates.
  
  
• My mortgage company should pay this bill. Why am I getting it?
  Even if you have an escrow account with a mortgage company on this property, the bill will be sent to you, with the escrow company being notified electronically We depend on the mortgage company to determine what bills they require for payment. If you received the bill and you think the mortgage company should pay this bill, please contact your mortgage company.
  
  
• May I Make Partial Payments?
  Partial payments may be made from the time you receive your tax bill until January 6 of the following year.
  
  

  Motor Vehicles

• Did I pay vehicle taxes when I bought my tag?
  The tax bill generated by Macon County is an Ad Valorem tax bill generated yearly by the County. The tax paid when the vehicle is purchased is an excise tax for road improvements.
  
  
• When does my motor vehicle tax come due?
  You are billed within 90 days of tag renewal. You are given 1 month to pay before interest starts. After four (4) months, a block will be put on your tag, and you will have to pay taxes before the block can be removed.
  
  
• Explain what happens when you transfer or turn in your tag
  Tag Transfer: When you transfer a tag to another vehicle, you pay the tax on the current vehicle that is tagged. We will pick up the new vehicle next year.
  
  Tag Turn-In: You should take your tag to the N.C. TAG OFFICE LOCATED AT 118 DEPOT STREET, FRANKLIN, NC 28734.
  
  When you turn in your tag, office staff will give you a FS 20 form. This form should be taken or mailed to the Tax Collector's Office. Once this form is received, we can prorate your taxes and send you a refund if bill has been paid, or reduce your tax bill for the months your vehicle was not tagged. WE CANNOT PRORATE TAXES OR REDUCE TAX BILLS WITHOUT THE FS20 FORM.
  
  

  General

• Why do I mail my payment to a Charlotte address?
  Macon County uses First Citizens Bank for direct deposits into a lockbox account. Your payments in full should be mailed to the Charlotte address. Partial payments must be mailed directly to the Macon County Tax Collector's Office.
  
  
• Does North Carolina have a tax exemption for the elderly or disabled?
  North Carolina General Statute G.S. 105-277.1 provides for property tax relief for the elderly and permanently disabled person. North Carolina excludes from property taxes the greater of twenty-five thousand dollars ($25,000) or fifty percent (50%) of the appraised value of a permanent residence owned and occupied by a qualifying owner.
  
  A qualifying owner is an owner who meets all of the following requirements as of January 1, preceding the taxable year for which the benefit is claimed: Is at least 65 years of age or totally and permanently disabled. Has an income for the preceding calendar year of not more than twenty-five thousand dollars ($25,000). Is a North Carolina resident.
  
  
• Can I use my credit card or electronic check to pay my tax bill?
  You may make a Credit / Debit Card payment by calling 1-800-(272)-9829 or on-line at www.officialpayments.com
  
  

IMPORTANT DATES TO REMEMBER:

• January 01-31
  Tax Listing for all personal property excluding tagged motor vehicles.
• January 01
  Date of Assessment.
• January
  General Listing Period and and date to file for exemptions or exclusions.
• April 15
  Last date to file listings with prior approved extension.
• April 1
  Meeting of Board of Equalization.
• July 1
  Tax bills for current year processed and mailed.
• January 06
  Interest begins.