Registered Motor Vehicles FAQs

Registered vehicle means a vehicle that is registered with the North Carolina Division of Motor Vehicles with tags that have not expired. Registered vehicles include cars, trucks, boat trailers, utility trailers, camping trailers, and motor homes. 

The taxes on licensed vehicles will be included on the NC Combined Registration Renewal and Property Tax Notice. Do not list licensed vehicles with an annual registration renewal unless the vehicle has an IRP registration or has a permanent/multi-year registration.

Your vehicle property taxes will be included in the NC Combined Registration Renewal and Property Tax Notice issued by the NC DMV. Although the full amount will need to be paid at one time, the notice will provide you with a breakdown of the property tax and the registration fees. 

Your vehicle taxes are due at the same time as your vehicle registration. The due date will be printed on your NC Combined Registration Renewal and Property Tax Notice.

The vehicle property taxes included in your NC Combined Registration Renewal and Property Tax Notice cover the same twelve (12) month period as your vehicle registration.

You will not be able to renew your vehicle's registration with the NC DMV unless the entire amount of your NC Combined Vehicle Renewal and Property Tax Notice is paid.  

To avoid accruing late fees and interest, your NC Combined Registration Renewal and Property Tax Notice will need to be paid by the due date. Since the notice is combined with your registration renewal, you will also be faced with an expired registration if it is not paid by the due date.

A late fee will be charged on registration renewals beginning the first day of the month following the expiration date. Interest will be charged on late registration and property tax beginning on the sixteenth (16th) day of the month following the due date.  If your registration has expired and you are still driving the vehicle, you run the risk of receiving a citation.

A late fee will be charged on registration renewals beginning the first day of the month following the expiration date. You will need to contact the NC DMV at (919) 715-7000 for questions regarding the late fee.

Interest will be charged on late registration and property tax beginning on the sixteenth (16th) day of the month following the due date. Interest accrues at the rate of five percent (5%) for the first month of delinquency and three quarters of a percent (.75%) for each month thereafter.

Since the notice is combined with your registration renewal, you will also be faced with an expired registration if it is not paid by the due date. If your registration has expired and you are still driving the vehicle, you run the risk of receiving a citation.

The information on your NC Combined Registration Renewal and Property Tax Notice is based on the information that was on file with the NC DMV at the time that the notice was created. Changes can be submitted with the NC DMV (919-814-1779) prior to payment of your combined notice. If these changes affect your taxing jurisdiction, your notice will be recalculated.

When you purchased the vehicle from the dealer, the dealer collected state taxes, a road use fee, registration fees, tag and title fees. The dealer did not collect local property taxes for the vehicle.

When the new registration was ordered for the vehicle, you were issued a Limited Registration Plate (LRP). You were provided a metal license plate with a “T” sticker on it. This registration gives you two months to pay the property taxes to the NC DMV and is only temporary. Upon payment of the property taxes, the DMV will issue a regular twelve (12) month registration for your vehicle.

Release or refund requests must be made to the county in which your property taxes are paid. To apply for a prorated release or refund of property taxes paid on your vehicle from Durham County, please submit a copy of your receipt for plate turn in from the NC DMV (FS20) and proof that the vehicle was sold, totaled, stolen, registered out of state (ex. Bill of sale, Insurance document of loss showing that the Insurance company took possession, New state registration, etc.). 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

A request for release or refund must be submitted to the tax office within one year of surrendering the license plate to the NC DMV.

If 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 have registered the vehicle in another state, 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 was registered out of state. 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

If your license plate was transferred to another vehicle, you will need to contact the NC DMV at (919) 814-1779Call: (919) 814-1779 to have them create an updated NC Combined Registration Renewal and Property Tax Notice for the vehicle that the license plate was transferred to.

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 have sold 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

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. 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

One of the requirements to receive a prorated refund of property taxes is that the license plate must be returned to the NC DMV. If you transfer your license plate to another vehicle, you are not eligible for a prorated refund. However, you should not receive a bill for the new vehicle until it is time to renew the registration.

It depends on the type of block/stop that is on your vehicle.

• Durham County Tax Block/Stop, please contact Durham County Tax Administration at (919) 560-0300.
• Toll Violation Block/Stop, please contact NC Quick Pass Customer Service at (919) 707-2700.
• Inspection Block/Stop, please contact the DMV Inspection Unit at (877) 421-0020.
• Insurance Block/Stop, please contact the NC DMV at (919) 715-7000.

Please contact our office at 919-560-0300.

If you have a vehicle that has been altered with special equipment to accommodate a service-connected disability and the alteration was completed at the expense of the US Government through a grant under Title 38, you may qualify for an exemption. To meet the statutory requirements for this type of exemption you must complete an Application for Motor Vehicle Tax Exemption (Form AV-10V) and provide a copy of a 38 U.S.C. 3901 letter (provided by your veteran's representative). The exemption application is available under the Forms and Publications section of our website at www.dconc.gov/tax.  You may also call our office at (919) 560-0300 or visit our office at 201 E Main St. 3rd Floor, Durham NC 27701 to request an application.

In compliance with the Servicemembers Civil Relief Act, North Carolina does offer a military exemption on individual personal property and registered motor vehicles. To determine eligibility for a registered motor vehicle, you will need to submit a copy of your Leave and Earning Statement (LES) from the month and year that is closest to the registration period. (Example-If your registration is due March 31, 2019, you will need to submit a copy of your LES from February 2019 unless you have already received your LES from March 2019). To determine eligibility for Individual Personal Property, you will need to submit a copy of your LES from January of the year prior to the bill date of the personal property. (Example- If you are billed for a boat in August 2019, you will need to submit an LES from January 2019).

If your LES indicates that your state of residence is North Carolina, you do not meet the requirements and are required to pay the taxes on your individual personal property and registered motor vehicles.  

If your license plate was transferred to another vehicle, you will need to contact the NC DMV at (919) 814-1779 to have them create an updated NC Combined Registration Renewal and Property Tax Notice for the vehicle that the license plate was transferred to.

The information on your NC Combined Registration Renewal and Property Tax Notice is based on the information that was on file with the NC DMV at the time that the notice was created. Changes can be submitted with the NC DMV prior to payment of your combined notice. If these changes affect your taxing jurisdiction, your notice will be recalculated.

Motor vehicles are valued by year, make, and model in accordance with the North Carolina Vehicle Valuation Manual and are based on the retail value. For a registration expiring or an application for a new registration during the period January 1 through August 31, the value is determined January 1 of the current year.  For a registration expiring or an application for a new registration during the period September 1 through December 31, the value is determined as of January 1 of the following year. For a new motor vehicle whose value cannot be determined as of January 1 of the year specified previously, the value is determined as of the date that model of motor vehicle is first offered for sale at retail in this state.

Vehicle value appeals must be submitted within thirty (30) days of the due date on your NC Combined Registration Renewal and Property Tax Notice. To appeal the tax value of your vehicle, please print, complete, and submit a Personal Property Appeal Form along with any supporting documentation that will assist us in the review of the appeal. Appeal forms can be found under the Forms and Publications section of our website at www.dconc.gov/tax.

Appeals can be submitted via email, fax, mail or in person.

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

Examples of supporting documentation include: a copy of the bill of sale documenting the purchase price from a local dealer, a written appraisal performed by a dealer clearly stating the appraisal reflects the retail value as of January 1, documentation of high mileage from an annual inspection, oil change or other invoice, or repair estimates for significantly damaged vehicles.

NC Combined Registration Renewal and Property Tax Notice will be issued to the name as it appears on a vehicle’s registration. To renew the registration, the entire notice will need to be paid at one time to the NC DMV. A copy of the NC Combined Registration Renewal and Property Tax Notice will not be sent to the leasing company.

In 2005, the North Carolina General Assembly ratified House Bill 1779 to create a combined motor vehicle registration renewal and property tax collection system. The legislation places the responsibility for motor vehicle property tax collection for the state's 100 counties with the Division of Motor Vehicles (DMV). The new combined registration fee and tax collection has become North Carolina's new “Tag & Tax System”.

The “Tag & Tax System” went into effect with registration renewals that were due in September 2013.

For questions regarding registration fees, you will need to contact the NC DMV at (919) 715-7000 or visit their website at www.ncdot.gov/dmv.

A vehicle that is subject to a safety or emissions inspection must have passed an inspection no more than ninety (90) days before the plate expires.

Please contact the NC DMV at (919) 715-7000 for questions regarding inspections.

If you have questions regarding your NC Combined Registration Renewal and Property Tax Notice, please contact the NC DMV at (919) 814-1779.

If you are trying to reach a local license plate agency (LPA), The phone number for the LPA located at 1058 West Club Boulevard, Durham, NC 27707 (inside Northgate Mall) is (919) 286-4908.

Otherwise, the main phone number for the NC DMV is (919) 715-7000.