If your license plate was returned to the NC DMV and you are not renewing your registration in North Carolina, then you do not need to pay any portion of the NC Combined Registration Renewal and Property Tax Notice.

If you still own the vehicle as of January 1 and it does not have a current registration on it, you will be required to list the vehicle as an unlicensed vehicle as part of your personal property. Listing forms are available under the Forms and Publications section on our website at www.dconc.gov/tax or by clicking here. The listing period is January 1 through January 31 of each year. If you no longer own the vehicle, returned your North Carolina license plate to the NC DMV and have at least one (1) month remaining on your North Carolina registration, you may be entitled to a prorated refund of property taxes. To apply for a prorated release or refund of property taxes paid on your vehicle, please submit a copy of your receipt for plate turn in from the NC DMV (FS20) and proof that the vehicle has been sold (ex. Bill of sale). Please provide the mailing address that you would like your refund to be mailed to when you provide the documentation. You can email, fax, mail or bring the documentation to our office. The information for each is listed below. 

Email: taxpersonalproperty@dconc.gov

Fax: 919-328-6181

Mail: Durham County Tax Administration
PO Box 3397
Durham NC 27702

Physical Location: Durham County Tax Administration
201 E. Main St., 3rd Floor
Durham NC 27701