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The registration for the vehicle listed on this notice previously expired. The vehicle registration was recently renewed or a new registration was issued. During the lapse in registration, the vehicle was considered unregistered. Orange County is required to collect property taxes for vehicles with an unregistered status.
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Gap billing is a property tax bill that covers the months between the expiration of a vehicle’s registration and the renewal of that registration or the issuance of a new registration. The vehicle is unregistered during the gap in registration.
Property taxes paid to the North Carolina Department of Motor Vehicles at the time of renewal or issuance are for the same 12-month period as your registration. The taxes billed on this notice are only for the months that your vehicle was not registered.
Per NCGS 105-330.3(2) vehicle value is determined as of January 1 of the year in which the taxes are computed.
Yes you can, per NCGS 105-317.1(c) appeals of value, situs and taxability must be filed with the tax office within 30 days of the billing due date on the notice.
Taxes are due by the September 1 that follows the gap property tax notice date.
Per NCGS 105-330.3(2) interest accrues for taxes paid on or after January 6 at 2% for the month of January and accrues at 3/4 of 1% for each following month.
Delinquent taxes are subject to collection actions immediately upon becoming delinquent. Taxes are delinquent on the interest begin date shown below. Collection actions may include bank attachment, wage garnishment, and levy on personal property, debt set-off, and attachment of escheats.