Frequently Asked Questions
Annexation
Q: The town of Chapel Hill annexes territory
in Durham County effective October 15, 2004. What
property taxes are owed by the owners in the annexed
area and when?
A: The rules governing taxation of annexed property
are set forth in G.S. 160A-58.10. Taxes are due
on the number of full months remaining in the current
fiscal year as of the date of annexation. If the
annexation occurs after June 30 and before September
2, taxes are due and payable September 1 of the
fiscal year for which the taxes are levied. If the
annexation occurs after September 1, taxes are due
and payable the next year.
The above annexation occurred in the 2004-05 fiscal
year. When the annexation took place, 8 full months
remained in the fiscal year (November – June).
Thus, owners of property in the annexed area owe
8 months of 2004 city property taxes. When are those
taxes due? Because the annexation occurred after
September 1 of the current fiscal year, city property
taxes on the annexed property will not become due
until September 1, 2005. On that date, 8 months
of 2004 city taxes and a full year of 2005 city
and county taxes will be due.
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