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Gap Billing

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Vehicle Registration Gap Property Tax Notices

 

Durham County Tax Administration is responsible for 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% of renewals.  Legislation enacted during the 2017 General Assembly Session established the requirements and procedures to conduct gap billing.

 

 

WHAT IS GAP BILLING OF PROPERTY TAXES FOR UNREGISTERED VEHICLES?

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. 

 

WHY DID I RECEIVE A GAP PROPERTY TAX NOTICE? 

There was a gap in the registration of your vehicle resulting in a gap in the taxes billed.  The registration for your vehicle previously expired.  The vehicle registration was recently renewed or a new registration was issued.  During the gap in registration, the vehicle was unregistered.  The County is required to collect property taxes for unregistered vehicles per North Carolina General Statute 105-330.3.

 

DOES THE PROPERTY TAX I PAID WHEN I RENEWED MY REGISTRATION APPLY TO THE GAP BILLING PERIOD? 

No.  Property taxes paid to the North Carolina Department of Motor Vehicles (NCDMV) at the time of registration renewal or issuance are for the same 12-month period as your registration.  The taxes billed on a gap property tax notice are only for the months your vehicle was not registered with the NCDMV.

 

HOW MANY MONTHS CAN A GAP PROPERTY TAX NOTICE COVER?

A gap property tax notice will cover at least one month and will cover all months between registrations, without limitation.

 

WHEN IS MY VEHICLE VALUE DETERMINED?

Vehicle value is determined as of January 1 of the calendar year in which the gap property tax notice was computed.

 

CAN I APPEAL?

Appeals of value, situs (location where taxed), and taxability must be filed with the tax office within thirty (30) days of the September 1 that follows the gap property tax notice date. The letter of appeal should detail your reason for appeal and include any documentation that will assist us in reviewing the account.

 

WHEN ARE THE TAXES DUE AND WHEN DOES INTEREST START?

Taxes are due by the September 1 that follows the gap 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% for the month of January and accrues at ¾ of 1% for each following month.

 

WHAT IF I DO NOT PAY?

Taxes are delinquent if not paid before the January 6 that follows the September 1 due date.  Delinquent taxes are subject to collection actions which may include bank attachment, wage garnishment, levy on personal property, debt setoff, and attachment of escheats.

 

WHO DO I CONTACT IF I HAVE QUESTIONS?

Please contact Durham County Tax Administration at 919-560-0300 for more information.