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1. What is Gap Property Tax Notice?

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.

2. Why am I receiving this Gap Property Tax Bill?

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.

3. How does the Gap Property Tax differ from the property taxes that I paid when I renewed my vehicle?

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.

4. How is the value of the Gap Tax determined?

Per NCGS 105-330.3(2) vehicle value is determined as of January 1 of the year in which the taxes are computed.

5. Can I appeal the Gap Property Tax bill?

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.

6. When is the Gap Property Taxes due?

Taxes are due by the September 1 that follows the gap property tax notice date.

7. When does the interest start to accrue on the Gap Property Tax?

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.

8. What if I do not pay my Gap Property Tax bill?

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.