The Administrators Office is broken into sections:

The assessment division is responsible for maintaining records of real and personal property ownership for use as a basis for ad valorem taxation. This information is collected and used on a yearly basis and begins in January of each year during the listing period. Real property is permanently listed and does not require the owner to re-list every year. Personal property such as boats, farm machinery, campers, mobile homes and other business property must be listed every year in January. Tax bills are usually printed in July-August each year after the tax rate is set.

The collection division is responsible for collection of all county real estate taxes and for the collection of motor vehicle taxes for the county as well as the towns of Troy, Biscoe, Star, Candor, and Mount Gilead. In accordance with North Carolina General Statutes, the collector is given authority to use all remedies to collect delinquent taxes including:
Garnishment of wages, attachment of funds such as bank accounts or money owed to the taxpayer, levy on personal property and foreclosure of real estate.

The Mapping-GIS division is responsible for maintaining data relating to real property in Montgomery County. This includes printing maps for the public or for insurance companies, attorneys, surveyors, engineers etc. At the present time we have maps showing property boundary lines with aerial photography. CD’s with this information, can be purchased thru the Tax Office for $100. (We do not have this online at the present time.)

The Revaluation division is responsible for the appraisal of all real property in Montgomery County. There are approximately 30,000 parcel of real property. North Carolina statutes require that all real property by revalued for tax purposes at least every eight years. Montgomery County was last revalued in 1996 and is due for new valuations in 2004.

Available forms on the web are:

Senior Citizen/Disability homestead exclusion

Real Property Exemption (churches, lodges, etc)

If you need Land Use Valuation applications they are available in the Tax office.

FAQ's

Q. When are taxes due?

A. Taxes are due September 1 but are not past due until January 5.

Q. Why did I receive a bill on a vehicle I sold or traded?

A. Vehicles taxes are billed on the vehicle you have at the time you renew your
registration. If the vehicle was sold you must present two documents to the
collector within one year of the date on the license plate surrender receipt: DMV
form FS20 “Receipt of Tag Surrender” and a bill of sale for proration of taxes. If
you transferred the vehicle license plate you will pay on the old vehicle this time
and you will pay for the new vehicle the next time you renew your registration.

Q. Why is my tag renewal blocked?

A. If taxes are not paid in full, The North Carolina Division of Motor Vehicles will not mail your registration renewal. If this occurs, you must provide the DMV with a paid tax receipt form MAV-2.

Q. What if I do not agree with the value of my vehicle?

A. You may appeal the value of your vehicle within 30 days of the billing date.

Q. When is the listing period? (The time to fill out for senior citizen exemption, list personal property: boats, campers, airplanes, business personal property, cars without current license tags and mobile homes).

A. Listing is to be done between January 2 and January 31 to avoid a late listing
penalty of 10%.

Q. Who sets the tax rate?

A. The Montgomery County Board of Commissioners set the tax rate every year
in June for the bills that go out in July-August.

Q. What if I do not agree with the value of my personal property?

A. You may appeal your value of your personal property within 30 days of
notification of the value usually on the tax bill.