NC Property Tax Collection and Assessing

 

Frequently Asked Questions

Combination of Parcels

Q: Taxpayer Jones owns three contiguous parcels of property in Brunswick County. Taxpayer Jones’ ownership is reflected in three separate deeds recorded in the register of deeds’ office in Brunswick County. Taxpayer Jones contacts the tax assessor for Brunswick County and requests that the three parcels be combined into one so that he will only receive one tax bill. Should the tax assessor instruct his mapping department to honor Jones’ request?

A: No. Parcels should never be merged or combined based solely on the owner’s request. Instead, a deed or plat combining the parcels must be recorded with the register of deeds. This is so because property mappers operate a “document driven” system, which requires that any change in a parcel description result from recorded document rather than a mere request by the owner.