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Citizens to be Impacted by Upcoming Changes to Motor Vehicle Taxation

Post Date:03/26/2013 1:00 PM
Durham, NC – Tax payers have nearly three months to become acquainted with the new law impacting register motor vehicle tax before it goes into effect July 1, 2013 in North Carolina. Beginning this summer, the appraisal and taxation process for registered motor vehicles will require citizens to pay their tax and tag at the time they obtain a valid registration with the North Carolina Department of Motor Vehicles.

“As we prepare for the new law, it is important for our citizens to have a good understanding of how the appraisal process occurs in North Carolina and audit practices used by Durham County,” said Kimberly Simpson, administrator for the Durham County Tax Administration Department.

According to the Durham County Tax Administration, the value of a registered motor vehicle is completed annually at true value or market value, which is the price estimated to change hands between a willing and financially able buyer and a willing seller of property, fully defined in N.C.G.S. 105-283. Value, which can change from year-to-year, is established by using tools and information from valuation services that compile data from retail sales transactions and publish estimates of value.

Last year, Tax Administration began a year-long auditing process to identify values placed on registered vehicles. The audit revealed that many cars were undervalued prompting the correction of the valuation process on some classifications such as classic cars, trailers and trucks with special equipment.

“I have an obligation to ensure all citizens pay their fair share of the taxes. It is as important that citizens understand how value is established and the appeal process for motor vehicles.”

Citizens have the right to appeal valuations. The appeal process, a legal process, currently requires an appeal to be filed within 30 days of the original notice. As a result of the new law, citizens who receive their invitation to renew must appeal the value 30 days prior to the taxes being due. All appeals must be completed in writing to the assessor with evidence that the value adopted by Durham County is incorrect.”

To learn more about the appeal process, visit and link to e-services, and click on forms and publications, or by call the Tax Administration Office at 919-560-0300.

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