Property Tax Bulletin #181

The new year brings new local property tax due dates and assessment and collection deadlines. Chris McLaughlin lists and describes these in Property Tax Bulletin 181, “2024 Property Tax Calendar.” The bulletin includes deadlines for the 2024–25 tax year as established by the Machinery Act. Duties for which no specific deadline is prescribed by law are not included. 

Pursuant to G.S. § 105-395.1, deadlines falling on weekends or holidays that affect the rights or tax liabilities of taxpayers are extended until the next business day. Deadlines that require tax officials to act by a specific date are generally transferred to the last business day before the deadline. Holiday dates shown in the calendar are those set by the North Carolina Office of State Human Resources. Counties and municipalities observing other holidays may need to adjust the calendars accordingly.