Tax Due Dates & Deadlines

This page explains when different Orange County taxes and fees are due. Knowing the deadlines can help you avoid interest, penalties, and collection actions.

If a due date listed here falls on a weekend or County holiday, the payment is usually considered on time if it is received on the next business day. When you mail a payment, the U.S. Postal Service postmark is used to show whether it was mailed on time.

This Year’s Key Dates

• Property tax bills mailed: July 31, 2025
• Real estate and personal property bills due: September 1, 2025
• Last day to pay without interest: January 5, 2026
• Taxes become delinquent: January 6, 2026

Each year, this section will be updated with the current mailing date and key deadlines for Orange County property tax bills.

Summary of Due Dates

The sections below provide more detail about each type of tax or fee.

Real Estate & Personal Property Taxes

Real estate and personal property taxes include taxes on homes, land, buildings, business equipment, and certain other non-vehicle property.

• Tax year begins: January 1
• Bills mailed: usually in late summer
• Due date: September 1
• Last day to pay without interest: January 5 of the following year
• Delinquent after: January 5

If the bill is not paid by January 5, it becomes delinquent on January 6. A 2% interest charge is added on January 6, and an additional 0.75% interest is added on the first day of each following month until the bill is paid in full.

For payment options and assistance, visit: Pay & View Property Tax Bills or Tax Payment Assistance Options .

Registered Motor Vehicle Property Taxes

Registered motor vehicle property taxes are collected through the Tag & Tax Together program. The tax is paid to the North Carolina Division of Motor Vehicles (NCDMV) at the same time you renew your vehicle registration.

• Your renewal notice from NCDMV shows a combined amount for the registration fee and the property tax for your vehicle.
• The tax covers the same 12-month period as your registration.
• You must pay the full amount by the due date shown on your notice to renew your registration.

If you do not pay the tax on time, you will not be able to renew your registration and additional fees may apply. For questions or to pay these taxes, visit the NCDMV website or contact NCDMV directly.

Room Occupancy Tax

Room Occupancy Tax is collected from hotels, motels, short-term rentals, and other lodging providers on stays in Orange County.

• The monthly report and payment are due on or before the 15th of each month for the prior month’s rental activity.
• A return must be filed even if there were no rentals during that month (a “zero return”).
• Mailed returns and payments are considered on time if they have a U.S. Postal Service postmark dated on or before the 15th.

Learn more about how to file and pay Room Occupancy Tax at: Occupancy Tax – Orange County .

Short-Term Vehicle Rental Tax

The Short-Term Vehicle Rental Tax applies to the short-term lease or rental of certain motor vehicles. These taxes are generally filed and paid to the North Carolina Department of Revenue (NCDOR).

Your filing frequency (monthly, quarterly, or annually) and due dates are set by NCDOR and shown in your registration documents and filing instructions. Most taxpayers report and pay shortly after the end of each reporting period.

For exact due dates and filing requirements, please refer to your NCDOR registration information or speak with your tax professional.

Beer & Wine (Beverage) License

Any business that sells beer and/or wine in Orange County must obtain a County beverage license in addition to the required State ABC permits and, if applicable, any City beverage license.

• You must obtain your County beverage license before opening for business.
• When you renew your State ABC permit and any City beverage license, you must also renew your County beverage license.
• Proof of renewal of your ABC and City licenses is required before the County license can be issued.

For details about how to apply or renew, and for current fees, visit: Beverage Licenses – Beer & Wine .

Questions About Due Dates?

If you are not sure which due date applies to you or your business, please contact Orange County Tax Administration. We are happy to help you understand your obligations and avoid interest and penalties.

Phone: 919-245-2100
Email: tax@orangecountync.gov

If you need an interpreter or a disability-related accommodation, please tell us when you call or visit. We want all County services to be accessible to everyone.