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 skiis, mobile homes and go-carts are not considered to be motor vehicles.
A registered motor vehicle does not have to be listed with the Assessor as 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-owned motor vehicle or renewing a current registration with the North Carolina Division of Motor Vehicles constitutes a listing for local property taxes.
The date of registration is the listing date for each vehicle and begins a twelve month "tax year" for the vehicle. Because registered vehicle billing is based on the date of registration, you may not receive a bill on every registered vehicle you own at the same time. If after receiving your bill you have questions regarding the value, address, or you feel you were billed in the improper taxing district, call during regular office hours to speak to someone in the Individual Personal Property Section. Exceptions to the value or taxing jurisdiction for a registered motor vehicle must be made within thirty days of the billing date. For specific requirements in filing a value exception or situs problem, please refer to the bottom portion of your statement.
Taxes due on Registered Motor Vehicles are no longer included in real property statements. Therefore, your mortgage company will not receive a bill for your motor vehicles. You may want to contact your mortgage company if you are in doubt as to whether they will pay registered vehicle bills.
TAG & TAX TOGETHER
NC VEHICLE TAG AND COUNTY TAX COMBINED PAYMENT PROGRAM
Starting in Mid - 2013, your vehicle property tax and vehicle registration renewal will come together as one bill in the mail, and will be paid with one simple payemnt to the North Carolina Departmetn of Motor Vehicles online, by mail or in person at your North Carolina License Plate Agency.
Or you can visit www.ncdot.gov/dmv anc click on "Tag and Tax Together" for more information or call (919) 814-1779 for questions about registering your vehicle with NCDMV.