County begins gap billing on motor vehicles

County begins gap billing on motor vehicles
July 19
12:30 2018

Forsyth County Tax Administration has begun the assessment, billing and collection of taxes where missed months of taxation exist between motor vehicle registration expiration and renewal dates. This is known as gap billing and occurs in approximately 3 percent of renewals.

Legislation enacted during the 2017 General Assembly Session (N.C. General Statute 105-330.3) established the requirements and procedures to conduct gap billing. The first notices are anticipated to be mailed out the first week of August 2018.

Gap billing of property taxes occurs when there are one or more months (a gap) in billed property taxes between the expiration of a vehicle’s registration and the renewal of that registration or the issuance of a new registration. The vehicle is considered an unregistered vehicle during the time of a gap in registration.

The North Carolina Department of Motor Vehicles (NCDMV) is responsible for the invitation to renew and the collection of taxes for the registration periods occurring before and after the gap.  Forsyth County Tax Administration, as well as all N.C. counties, is responsible for the assessment, billing and collection of the taxes for months between the registrations when the vehicle was unregistered. Tax Administration will begin annually mailing Gap Property Tax Notices (tax bills) for those situations. These notices will cover motor vehicles with gaps in their renewals beginning July 2017 forward. The Gap Property Tax Notice will cover at least one month of missed taxation and cover all months between registrations, without limitation.

Appeals of value, situs (location where taxed), and taxability must be filed with Tax Administration within 30 days of the due date.

Taxes are due by Sept. 1 following the Gap Property Tax Notice date and can be paid without interest by the following Jan. 5. Interest accrues for taxes paid on or after Jan. 6 at 2 percent for the month of January and accrues at ¾ of 1 percent each following month. Payments should be mailed to the address printed on the front of the notice, or made in person at the Forsyth County Tax Administration Office, located at 201 N. Chestnut St., Winston-Salem, NC 27101.

The Forsyth County Tax office will hold general informational meetings regarding Gap Property Taxes. These informational sessions are open to the public, and will cover the fundamentals of the Gap Property Tax process and what Forsyth County vehicle owners can expect as Forsyth County Tax Administration begins the assessment and billing of Gap Property Taxes.  The dates, times and locations of each of these informational meeting is listed below:

*July 20, 4 p.m., Clemmons Library Auditorium

*July 23, 1:30 p.m., Rural Hall Library Auditorium

*July 24, 3:30 p.m., Kernersville Library Lower Level Conference Room

*July 25, 3:30 p.m., Mallory Jordan East Winston Library Auditorium

*July 26, 3 p.m., Forsyth County Tax Administration Board Room (1st Floor of Forsyth County Office Building)

For more information please contact Forsyth County Tax Administration at (336) 703-2300 or visit the website at

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