North Carolina General Statute requires that taxpayers owning certain personal property list that property with the Tax Assessor's office each year during the month of January.
INFORMATION ON REAL & PERSONAL PROPERTY
Business Personal Property
Other Personal Property
Registered Motor Vehicles
Exemptions & Exclusions
Tax bills for real and personal property are mailed to all Burke County property owners in July of each year. If you do not receive your tax statement, please contact the Tax Collector’s Office during regular office hours to request a statement of taxes due.
Burke County offers a two percent discount on ad-valorem tax bills paid in July and one percent on bills paid in August. Motor vehicle bills do not receive a discount.
Taxes are due on September 1 each year. Payment without interest may be made through January 5. Should January 5 fall on Saturday, Sunday or holiday, payment deadline is extended to the next business day. Mail payments are deemed as received as of the date affixed by the U.S. Postal Service, not a metered postmark.
Property taxes not paid in full by January 5 are subject to 2% interest effective on January 6 and 3/4% interest will be accrued each month thereafter until paid in full. North Carolina General Statutes require local tax collectors to advertise annually all current year unpaid taxes levied on real estate in the local newspaper (between March 1 and June 30). Burke County typically publishes the Lien Advertisement the Second Sunday in March each year. Each property advertised will incur a $5.00 fee.
For information about how you can pay your property taxes, click HERE.
Real Property Transfers
Real estate taxes are generally the legal obligation of the owner of record as of January 1. However, in the case of a transfer of ownership, North Carolina Session Law now transfers the liability for unpaid taxes to the owner as of the date the taxes become past due. This means if the taxes are unpaid as of January 6, the owner as of that date is now liable and responsible for the payment of the taxes. Ordinarily, taxes are prorated at the time of the transfer of ownership. To determine if your taxes were prorated at the time of closing, please review your closing statement,contact your realtor or closing attorney. The best way to make sure there are no surprises regarding unpaid taxes is to request that the taxes are paid upon the closing of the transaction. If current year taxes are not yet due, Burke County will accept prepayments based on the previous year's rate. When prepayments are, because the Tax Rates have not yet been set there, may be some additional taxes due.
Mortgage Escrow Accounts
The Tax Office will gladly provide billing information to your financial institution (or their servicing agent) at their request. Tax bills are only mailed to the property owner.
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Exemptions & Exclusions
Elderly or Disabled Homestead Exclusion: This exclusion is for homeowners at least aged 65 or those that are totally and permanently disabled. To qualify, the income of the homeowner and spouse must not exceed $27,100 for 2011. Click HERE for the Physician Certificate of Disability Form for homestead exemption. This form is NOT to be used for the Disabled Veterans Homestead Exclusion. That certification must come from the Veterans Administration or other Federal Agency.
Disabled Veterans Homestead Exclusion: This exclusion is for Honorably Discharged Disabled Veterans that are 100% totally disabled from a service-connected disability or that received benefits for specially adapted housing under 38 U.S.C. Sec. 2101. There is no income test for this exclusion.
Circuit Breaker Homestead Tax Deferment Program: This program limits the amount of taxes one must pay annually on their permanent residence to a fixed percentage of their income. The amount of taxes above that percentage is deferred and does not have to be repaid until such time a disqualifying event occurs. Examples of a disqualifying event would be death, transfer of the property, or the property is no longer the taxpayer’s permanent residence. Deferred taxes that become due must be repaid including interest from the date the taxes would have originally become due. To qualify, the income of the homeowner and spouse must not exceed $40,650 for 2011.
There is one combined APPLICATION for the three tax relief programs above. Please click on the name of the tax relief above for a complete description of the programs and their eligibility information.
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