Requirements
A registered motor vehicle is simply a motor vehicle which has an active North Carolina license plate or registration. The term "motor vehicle" includes automobiles, trucks, campers, trailers and motorcycles; conversely, boats, jet skis, mobile homes and go-carts are not considered to be motor vehicles.
A registered motor vehicle does not have to be listed with the Tax Listing Office as required in the past. Since 1993 new legislation has created a separate class of property under North Carolina property tax statutes for registered motor vehicles. Registering a newly purchased motor vehicle or renewing a current registration with the North Carolina Division of Motor Vehicles constitutes a listing for local property taxes.
For information regarding payment of taxes or total taxes due, refer to:
NC DMV Service Center
North Carolina's Tag and Tax System
The North Carolina General Assembly passed a new law to create a combined motor vehicle registration renewal and property tax collection system (Tag & Tax System). In doing so, the new law transfers the responsibility for motor vehicle tax collection from the 100 counties across North Carolina to the Division of Motor Vehicles (DMV). Click for more information.
North Carolina's Tag & Tax System has been designed as a convenient way to pay annual vehicle tag renewals and vehicle property taxes.
Because registered vehicle billing is based on the date of registration, you may not receive a tax notice on every registered vehicle that you own at the same time. It is very important that the N.C. Division of Motor Vehicles has your correct mailing address as the NCDMV will be mailing your notice to the address last given on your registration.
Motor Vehicle Property Tax Exemption
Application for Motor Vehicle Exemption
Antique Automobile Value Exclusion Application
Motor Vehicle Appeal Form