The Administrators Office:
The Administrators Office 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 unregistered vehicles, multi-year or
permanently tagged vehicles, boats, boat motors, jet skis, wave runners, farm machinery, campers, mobile
homes, airplanes and business personal 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 Administrators Office is responsible for collecting all county real estate taxes as well as real estate
taxes for 4 of the 5 towns, they are Biscoe, Star, Candor, and Mount Gilead. The town of Troy collects
their own taxes. There are 2 fire districts that are also collected; they are Lake Tillery and Badin Lake. 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, Debt Setoff and foreclosure of real estate.
The Administrators Office 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. We have maps showing property boundary lines with aerial photography. CD’s with
shapefilescan be purchased thru the Tax Office for $60.00. You can also go to the County GIS Website
to look at property within Montgomery County’s jurisdiction. There is a link on the homepage under
Useful Links to the website.
The Administrators Office 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 be revalued for tax purposes at least every eight years. Montgomery County was last revalued in
2012 and is due for new valuations in 2020.
Available forms on this website are:
Application for Elderly/Disabled, Disabled Veteran, and Circuit Breaker Homestead Exclusion
Application for Agriculture, Horticulture, and Forestry Present-Use Value Assessment
2014 County Business Personal Property Listing Form
2013 Tax Rates
Q. When are taxes due?
A. Taxes are due September 1 but are not past due until January 5.
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.