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County Tax Administration to Begin Assessment of Gap Billing

Notices to be mailed to Durham citizens starting Friday, Feb. 9

Post Date:02/05/2018 3:30 PM

Durham, N.C. – Durham County Tax Administration has begun the assessment and billing of taxes where missed months of taxation exist between motor vehicle registration expiration and renewal dates. This is known as gap billing and occurs in approximately 3 percent of renewals. Legislation enacted during the 2017 General Assembly Session (N.C. General Statute 105-330.3) established the requirements and procedures to conduct gap billing. The first notices will be mailed out on Friday, February 9, 2018.


Gap billing of property taxes occurs when there are one or more months (a gap) in billed property taxes between the expiration of a vehicle’s registration and the renewal of that registration or the issuance of a new registration. The vehicle is an unregistered vehicle during the gap in registration.


The North Carolina Department of Motor Vehicles (NCDMV) is responsible for the invitation to renew and the collection of taxes for the registration periods occurring before and after the gap. Durham County Tax Administration, as well as all N.C. counties, is responsible for the billing and collection of the taxes for months between the registrations when the vehicle was unregistered. Tax Administration will begin monthly mailing of Property Tax Notices for those situations. The Property Tax Notice will cover at least one month of missed taxation and can cover all months between registrations, without limitation.


Appeals of value, situs (location where taxed), and taxability must be filed with Tax Administration within thirty (30) days of the due date.


Taxes are due by September 1 following the Property Tax Notice date and can be paid without interest before the following January 6. Interest accrues for taxes paid on or after January 6 at 2 percent for the month of January and accrues at ¾ of 1 percent for each following month. Payments should be mailed to the address printed on the front of your notice, or made in person at the Tax Administration Office, located at 200 East Main Street, 1st Floor.


Please contact Durham County Tax Administration at 919-560-0300 for more information. Click for a copy of a Sample 2018 Gap Bill.