Real Estate, Personal Property and Delinquent Taxes FAQs
Motor Vehicles FAQs
Real Estate, Personal Property and Delinquent Taxes FAQs
Are the City and County property taxes I pay deductible on my state and federal income tax return?
If you have questions about deducting County taxes on your state and federal income tax returns, please contact your tax advisor.
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Can you help me with questions I may have regarding income tax forms, refunds and filings?
Jackson County Tax Collector’s Office is unable to assist you with your state or federal income tax forms or questions you may have regarding your income tax filings. You may contact the North Carolina Department of Revenue at 877-252-3052, or if you are calling specifically for North Carolina income tax refund information, call 877-252-4052. You may contact the IRS for Federal Tax Information at 800-829-1040.
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I have received notice from my bank that the check I wrote to the Tax Office was returned for non-sufficient funds. What happens now?
A $25.00 or 10% penalty (whichever is greater) will be charged for any check returned due to insufficient funds, [North Carolina General Statute 105-357(b)(2)], plus any additional interest and penalty, plus any criminal penalties provided by law. Tax receipts are null and void if payment is made with a check that fails to clear the bank. Payment for returned check should be made by cash, money order or certified funds. Legal process to collect funds includes issuance of a warrant for criminal offense. Contact the Tax Collector’s Office at 828-586-7550 for more information.
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What actions can be taken if I don’t pay my taxes or make arrangements?
Garnishment of Wages.
Attachment of Bank Accounts, Rents, NC State Income Tax Refunds.
Seizure and Sale of Personal Property.
Foreclosure and Sale of Real Property.
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What if I buy/sell property during the year?
Tax bills are mailed to the taxpayer that owned the property on January 1st of the current tax year. The Tax Collector’s Office does not prorate real estate taxes; this should be handled between the buyer and seller at the time of the sale. The Tax Collector’s Office will attempt to send the old owner and the new owner the tax bill. To determine if your taxes were prorated at the time of closing, contact your realtor or closing attorney.
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What if I don’t receive a tax bill?
A bill generated and mailed for payment each year. You are responsible for payment even if you
do not receive a bill.
Reasons for not receiving a tax bill:
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Incorrect address (Make sure your keep your address current).
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Tax bill was lost in the mail
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If property was purchased after January 1st, the bill goes to the owner as of the first of the year.
You may contact the Tax Collector’s Office at 828-586-7550 and request a statement of taxes due.
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What if I get a tax bill and my mortgage company is supposed to pay them?
You need to forward your bill or a copy of the bill to your mortgage company.
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What if I have filed for bankruptcy protection under Chapter 13. Do I still have to pay the new tax bill I received?
When a taxpayer files Chapter 13 Bankruptcy and lists the Tax Collector’s Office as a creditor, the bankruptcy court sends a notice to the Tax Collector’s Office. The Tax Office files a claim for any outstanding bills as of the date of the filing. The bankruptcy court should pay the claim in full if the plan is completed and the taxpayer receives a discharge. Any taxes that become due after the filing of the plan are post petition debt and must be paid by the taxpayer.
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What is a Tax Block on vehicles?
When taxes are not paid by the 1st of the 4th month after the bill becomes due, a tax block is placed on the registration of your vehicle with the NCDMV, which prevents you from renewing your tag until the tax is paid.
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What is the penalty from January 6th to January 31st?
2% interest on unpaid balance and 3⁄4% interest each month thereafter.
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What do I have to do if I want to move my mobile home?
It is illegal to move a mobile home, whether the site is in or out of Jackson County, without a mobile home moving permit.
The requirements to be eligible for a permit are:
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The mobile home is listed for taxation with the Tax Assessor’s Office for the current year.
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The current year’s taxes are paid in full.
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Back taxes are paid in full.
If mobile home is located within City limits, the same requirements apply.
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We also need the following information:
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Name and address of current listed owner.
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Name and address of mover.
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Present location of mobile home.
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Make, model and size of mobile home.
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Destination of mobile home—street address in or out of County.
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Name and address of new owner if the move is a result of transfer of ownership.
The permit is good for ONE move and/or 30 days. The permit must be displayed in the window of the mobile home while it is being moved.
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When property is advertised in the newspaper and if I have payment arrangements will the property still be advertised?
Property is advertised between March 1 and June 30 of each year and will be advertised even if you have payment arrangements. Taxes must be paid in full to avoid advertisement. If the property was sold during the year and the taxes are not paid in full, both the buyer’s name and the seller’s name will be advertised.
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When should taxes be paid to avoid interest?
On or before January 5th.
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When taxes are delinquent can you make payment arrangements?
Yes, but arrangements have to be kept to avoid enforced collections.
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When will my mortgage company pay my tax bill?
Loan institutions (or their tax-servicing agent) usually remit payment between November 15 and December 31. You are encouraged to verify your payment data with your loan institution.
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Where do I mail my payment?
Your tax statement includes a window envelope for your convenience. Detach the bottom portion and include with your payment. Make sure address shows in the window. Retain top portion of the tax statement for your records. If you do not have a tax statement, please attach information that will assist us in processing your payment, such as name in which property is listed, parcel number or tag number. Mail your payment to:
Jackson County Tax Collector
401 Grindstaff Cove Road, Suite 154
Sylva NC 28779
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Why do I pay County taxes when I live in the City?
You own property in the County of Jackson so you pay County taxes and if you are within city limits, you also pay city taxes.
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Motor Vehicle FAQs
I have moved from North Carolina and I have received a motor vehicle bill. Do I owe the taxes?
To prorate tax, you must provide to the Jackson County Tax Collector’s Office, documentation showing a surrender of license plate to the NCDMV and proof that a new registration was purchased in another state. The North Carolina license plate must be returned to the NCDMV at 1100 New Bern Avenue, Raleigh, NC 27697. You should also request a receipt (FS-20) from NCDMV. Once you receive the NCDMV receipt (FS-20), the receipt and a copy of the new state registration must be presented to the Jackson County Tax Collector’s Office within 1 year in order to process a release or refund.
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I have moved to another county and have received a motor vehicle bill from Jackson County. Do I owe Jackson County or the county I am currently residing in?
You are taxed based on the street address that you provide to NCDMV when you register your vehicle or when you subsequently renew your registration. Therefore, your taxes are due to Jackson County for the full vehicle tax year even if you moved to another North Carolina county after registration or renewal. Your new county of residence will not bill you until your renewal next year. Please remember to change your address promptly with NCDMV.
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I sold a vehicle and transferred the license plate to a new vehicle. Do I pay taxes on the vehicle I sold?
Yes. If you purchased a different vehicle and transferred the license plate from your previously owned vehicle to the vehicle you currently own, there will be no pro-ration of your tax bill. You will not receive a tax bill on the newly purchased vehicle after the next renewal of the license plate.
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If the vehicle does not run, do I still have to pay taxes?
Yes. If you do not tag the vehicle it must be listed with the Tax Assessor’s Office.
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My vehicle was wrecked and it was declared a total loss by the insurance company, are you going to continue to bill me?
You must obtain documentation from the insurance company showing the ownership of the vehicle was transferred to the insurance company. The license tag MUST also be returned to NCDMV. Upon submitting the required documentation within 1 year from the date the license plate was turned in to NCDMV, the Tax Collector’s Office will process the release or refund. The documentation required for the pro-ration is a statement from the insurance company and the NCDMV receipt (form FS-20).
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What information do you need to prorate taxes on a motor vehicle after it was sold?
Motor vehicle bills are due on the first day of the fourth month following the date the registration expires or the new registration is applied for.
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What is the date that motor vehicle tax bills need to be paid?
Motor vehicle bills are due on the first day of the fourth month following the date the registration expires or the new registration is applied for.
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What is the penalty for late payment?
Motor vehicle bills that become delinquent are charged interest of 5% for the first month and 3⁄4% per month thereafter until paid.
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When are motor vehicle tax bills delinquent?
Motor vehicle bills become delinquent of the first day of the month following the due date.
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When are motor vehicles billed?
Motor vehicles are billed approximately 3 months after you have renewed or purchased a new tag.
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Why did I not receive my motor vehicle bill?
Incorrect address or lost in the mail. (You are taxed based on the street address that you provide to NCDMV when you register your vehicle or when you subsequently renew your registration. Make sure you keep your address current with NCDMV and with the tax office.)
If you do not receive a motor vehicle tax bill approximately 3 months after registering your vehicle or renewing your license tag, please call us at 828-586-7550.
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