FAQ's
When are tax bills due?
Taxes are due each year for real estate, business personal property, and individually owned personal property on September 1. Tax bills must be paid in full by January 5 of the following year to avoid interest. If mailing the payment, the envelope must be postmarked on or before January 5 as affixed by the US Postal Service.
Does the tax department accept partial payments?
Yes, taxpayers may make as many partial payments as they like. Please keep in mind the bill should be paid in full by January 5 of each year.
Is the tax rate the same for both real and personal property?
Yes, though tax rates may differ based on the type of tax applied (county, fire, town)
When is the annual listing period?
The annual listing period is during the month of January. The listing abstract will be mailed December 31st. If you do not receive an abstract, please call the Chowan County Tax Department. The completed abstract must be returned to the tax department during the month of January or postmarked by January 31 to avoid a 10% late list penalty.
What property should be listed on the abstract?
- Personal property must be listed on the abstract. This category includes unlicensed motor vehicles, boats, boat motors, jet skis, singlewide mobile homes, aircraft, all-terrain vehicles, and farm equipment. Anyone owning any of these on January 1 must list the item(s) during the month of January.
- Real Property includes land and structures, including doublewide mobile homes and improvements on the land. All real property is automatically listed to the owner as of January 1st. However, property owners are still responsible for reporting any new construction done during the previous year and the percentage of completion as of January 1. This information is reported under section C of the listing abstract.
- Business Personal Property is listed on a business abstract and includes machinery, computer/office equipment, furniture, fixtures, etc. The listing form must be received during the month of January to avoid a 10% late list penalty. However, an extension may be granted if the request is made in writing and postmarked on or before January 31.
I can't pay my taxes on time. What options do I have?
The tax office offers payment plans for taxpayers to satisfy their property tax obligation. To take advantage of one of these options, please call our collections staff at (252) 482-8486.
If you are already delinquent with your tax obligation, setting up on a formal payment plan is the ONLY way to halt enforced collections including wage garnishment, bank attachment, and foreclosure as long as your payment plan account remains current. Non-payment will result in removal from the program and placement back into enforced collections. Please contact our collections office to learn more at (252) 482-8486
Why did I get a tax bill for my real property if I have an escrow account with my mortgage company?
We send the bill to the current owner of the property at the time of our billing, not the loan institution. We will gladly provide your loan institution with your billing information at its request, but we strongly suggest that you send them a copy of your bill.
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.
I sold my house a few months ago. Why did I get the bill instead of the new owner?
If the real property has been sold, please forward the tax notice to the new owner. When property is sold prior to the creation of the tax bill, it is the general practice of NC attorneys to make adjustments for the payment of taxes on the closing statement. Payment is NOT made to the tax office at that time. After the creation of the tax bills, taxes are normally paid at the closing. Check your closing statement or contact the attorney if you have questions about who is responsible for payment of the bill.
I have paid my tax bill and I have received a past due notice in the mail. Why did this happen?
There are several possibilities. We may not have received your payment from the Post Office, or your payment may have crossed in the mail with the delinquent notice among other possibilities. To verify the status of your account, please call our collections staff (252) 482-8486.
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 office as a creditor, the bankruptcy court sends a notice to the tax 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 generally post-petition debt and must be paid by the taxpayer. You should contact your bankruptcy attorney or trustee to verify your obligations.
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 fee by statute is $25.00 or 10% of the amount of the check whichever is greater, not to exceed $1,000. This is assessed to the account for any check returned due to insufficient funds, plus any additional interest and penalties or criminal penalties provided by law (NCGS 105-357(b)(2)). Tax receipts are null and void if payment is made with a check that fails to clear the bank. Payment for a returned check should be made by cash, money order, or certified check.
When will I get my income tax refund?
Chowan County Tax office is unable to assist you with your state or federal income tax questions or forms. You may contact the North Carolina Department of Revenue at 1-877-252-3052, or 1-877-252-4052 for refund information or visit there website http://www.dornc.gov/. Contact the IRS for Federal Tax Information at 1-800-829-1040 or online at www.irs.gov.
Are the property taxes I pay deductible on my state or federal income tax return?
If you have questions about deducting County taxes on your state or federal income tax returns, please contact your tax advisor.
Does Chowan County sell Tax Lien Certificates?
No, Chowan County does not sell Tax Lien Certificates. At one time this was the practice, but it has not been in effect since the 1980's.
Is there a list of pending foreclosures for interested buyers?
You can find a link to a list of active pending foreclosures on the main tax office webpage or click HERE. We contract with an outside agency, Zacchaeus Legal Services, for all of our foreclosures. You will be directed to their website for any foreclosure information. or c
Can you pay someone's delinquent taxes and become the owner of the property?
No, paying someone else's taxes will not entitle you to any legal ownership of the property.
How do I find/determine who controls zoning for a particular property/parcel/lot?
Please contact the Planning Department for zoning information.
What if my house is still under construction?
Ongoing construction, whether it is new construction or repair work, must be listed on your property listing abstract that is mailed out in late December of each year. The area for noting the construction is on the back of the form. It asks "Is there new construction here?" and then asks " Percent complete January 1st." If there is construction, answer "yes" and fill in your estimate of the percentage of the entire dwelling that is complete.
Why do we have revaluation?
Revaluation is mandated by the North Carolina General Statutes governing property tax assessments. It is necessary in order to maintain equitable and uniform property values among property owners throughout the county. Chowan County has adopted a 4 year revaluation cycle with our next revaluation to be effective January 1, 2026.
What if I own a licensed (tagged) motor vehicle?
Licensed Motor Vehicles and Trailers are listed automatically when you register or renew your motor vehicle or trailer through the North Carolina Department of Motor Vehicles. A licensed trailer includes any trailer that requires a registration, such as boat trailers, utility trailers, or camping trailers. With the new Tax and Tag system, all registration and vehicle tax fees are due together at the time of registration.
What if I own an unlicensed (untagged) motor vehicle or single wide mobile home?
Unlicensed motor vehicles, singlewide mobile homes, and other items such as campers, boats, and trailers are all considered personal property. These items must be listed on your annual Tax Listing form that is sent out in late December every year. These forms are due back to our office no later than January 31st. Personal property, like singlewide mobile homes, campers, boats, and trailers, are valued according to size and year. Motor vehicles are valued by year, make, and model, in accordance with the NC Vehicle Valuation Manual.
Are taxes due when the license plate is returned to the DMV before the registration expires?
Pro-ration requires the receipt for surrender of the tag and proof the vehicle is no longer in your possession or is registered out of state. The request for pro-ration and the necessary documentation must be received within the twelve months of the surrender of tags. If you turn in the tags because the vehicle is not being driven you must list the vehicle as personal property with the tax office every January.
Can the assessed value of the vehicle be appealed?
Yes, the value of a vehicle may be appealed to the tax office within 30 days of the original billing date.
Is there a discount for Active Duty Military?
If the owner of a registered vehicle is on military duty, and the home of record is not North Carolina, the taxpayer may apply for a tax relief. The tax office will need a copy of the LES for the month and year the vehicle was registered in NC.
Is there a discount on the value of the vehicle when it is driven more than "normal"?
If a vehicle averages more than 15,000 miles per year, the vehicle may qualify for an adjustment to reduce the assessed value. In order to receive a reduction in value, a request for a reduction in value due to high mileage must be submitted within thirty days of the bill date. The written request must provide the mileage on the vehicle or a copy of the annual inspection report from the NCDMV.
When is registered motor vehicle tax due?
Registered motor vehicle tax is due at the time of registration or renewal to the DMV, NOT the tax department. You will receive an invitation to renew the registration of the tag as usual. That invitation lists the taxes that will be paid with the registration fee if you decide to renew.