NC Property Tax Collection and Assessing

 

Frequently Asked Questions

Two-County Property

Q: The Orange County tax assessor discovers that a house on parcel of land taxed by Orange County actually is located in Chatham County. What action should she take to correct this problem?

A: (1) The tax assessor should advise the taxpayer to request a release or refund of taxes unlawfully levied on the property by Orange County. (2) The tax assessor should include this request on the agenda for the county commissioners along with all other releases/refunds. (3) The tax assessor should then advise Chatham County that the portion of the property located in Chatham County is no longer being listed in Orange County. (4) Chatham County should initiate a discovery for all tax years released by Orange County. Chatham County should not assess a late listing penalty, since the discovery is not due to the taxpayer’s failure to list the property for taxation. (4) Chatham County must apply the schedule of values in effect in Chatham County during the tax years for which the discovery is made.