Frequently Asked Questions

Yes! However, it can change from year to year. There is a 1.5% discount for July and 1% in August.

For real estate, individual personal property, and business personal property, taxes are due September 1st for that current tax year. However, you can make prepayments prior to the bills being issued. Rowan County tax bills are mailed in late July to early August. Also, you will be able to receive a discount for any money received prior to September 1st. These taxes will become delinquent after January 5th of the following year and subject to enforced collections efforts.

Search and/or pay tax bills by visiting the Tax Bill Search Website.

Please see your bill or receipt, or visit the Tax Bill Search website.

Yes, mortgage companies received a copy of tax bills that are escrowed.

Although you have agreed to have your property taxes escrowed and paid through your mortgage company, we still mail the property tax bill to the correct owner.

You can get a copy of your property tax card at the Tax Assessor office located at:

402 N Main Street, Suite 201
Salisbury, NC 28144

You may also print a copy by visiting the Tax Bill Search website.

Prior to bills being mailed in July you can make prepayments but you must specify they are prepayments or the amount will be refunded back to you. After bills are mailed in July you can make payments at any time. Tax bills are due September 1st and become delinquent after January 5th. Remember, Rowan County does offer discounts for payments in the month of July and August.

Please consult your Certified Public Accountant.

Agreements that are made between buyers, sellers, and attorneys are typically handled by the attorney at the time of sale. However, since property taxes are a lien on real estate, it is in the buyer’s best interest to make sure all property taxes are settled before the property is purchased at closing. (See back of bill.)

Every year once bills become delinquent, if they are not paid by May 15, they will be advertised in the Salisbury Post. Each real estate parcel will be charged a $5 fee for advertisement.

When property tax becomes 60 days delinquent, 10% of gross pay will be garnished and applied to the delinquent taxes. Garnishment fees can be up to $60. We begin the garnishment process the first of March.

Beginning in 2013, the Tag and Tax Together program was implemented to allow property owners to conveniently pay annual vehicle registration fees and property taxes together. Motor vehicles that are registered and tagged are listed with the county automatically after you renew your registration or register a new vehicle. Any unregistered (untagged) vehicles must be listed with the county during the annual listing period in January. Learn more by visiting the North Carolina Department of Motor Vehicles Tag and Tax Together program page.

We bill on a fiscal year basis. The fiscal year is from July 1 to June 30.

Receipts are not sent for mail payments unless requested by including a self-addressed, stamped envelope if you wish to have a receipt mailed to you. For proof of payment and income tax purposes, retain the top portion of the bill for your records, or visit the Tax Bill Search website to print a copy.

Personal Property is considered to be the following: 

• boats
• motors
• manufactured homes
• jet skis
• aircraft
• campers 
• untagged vehicles
• farm equipment 

Business personal property examples include:

• furniture
• fixtures
• equipment used for trade or business 

Appeals relating to the value or taxability of personal property must be received within 30 days of notice. Please call the Tax Assessor's office at 704-216-8558 for more information.

Contact the Tax Collector's office with your bankruptcy case number and attorney information to update your records.

Unpaid tax bills are subject to garnishment, attachment of bank accounts, rents, state funds or lottery winnings, levy or other legal action including foreclosure after January 5th. You are strongly encouraged to contact the Tax Collector's Office prior to delinquency to discuss payment options.

A late list fee is charged if you did not return your personal or business property listing form by January 31st or did not return it at all. Please contact Tax Assessors Office with questions at 704-216-8558.

Please contact the Tax Assessor's Office at 704-216-8558.

Rowan County does not charge the fee; our third party company or merchant charges the fee.

If you are moving a mobile home, you will need a moving permit and all taxes must be paid. Please visit the Tax Collector's office to obtain a permit and provide the following information:

• Name of transport company or carrier
• Previous and current owner (name)
• Make, model, size, and serial number of the mobile home