Frequently Asked Questions

The way you pay your registered motor vehicle property tax is changing! Beginning with September 2013 registrations, you will pay your registered motor vehicle tax and your registration fee to the NC Dept. of Motor Vehicles at the same time. The tax bill will be included on your renewal notice from DMV. You will no longer receive a separate vehicle tax bill from Forsyth County 90 days after registration. It is important that you keep your address current with the Department of Motor Vehicles to ensure receiving your combined tax bill and registration notice timely.

Your registered motor vehicle taxes will be paid to the Department of Motor Vehicles. The tax office will still process appeals of value within 30 days of the date due, correct situs (location inside the county where vehicle is to be taxed), and process refunds resulting from the sale of a vehicle or a move out of state within 365 days of the date of plate surrender to DMV.

FAQs Effective With September, 2013 Motor Vehicle Registrations

QWhy is the state's collection of vehicle property taxes changing?
AIn 2005, the North Carolina General Assembly ratified House Bill 1779 to create a combined motor vehicle registration renewal and property tax collection system. The legislation places the responsibility for motor vehicle property tax collection for the state’s 100 counties with the Division of Motor Vehicles (DMV). The new combined registration fee and tax collection has become North Carolina’s new “Tag & Tax System.”Top
QWhen does the new Tag & Tax System take effect?
AThe new system is scheduled to be phased into effect with vehicle registration renewals that are due in September 2013. By June 2014, all North Carolina vehicles will be enrolled in the system.Top
QWhy has my registration renewal form changed?
AThe new form combines information about your vehicle registration renewal fee and your vehicle property tax due. The new Tag & Tax System allows you to make one payment for both registration renewal and vehicle property tax. Top
QWill my vehicle registration renewal fee remain the same?
AYes. Vehicle registration renewal fees will remain the same annual cost. The only increase in your bill will reflect the vehicle property tax amountTop
QWhen is my vehicle tax due?
AYour vehicle tax will be due at the same time you renew your vehicle. North Carolina law requires that your vehicle property tax be paid in order to renew the vehicle registration. The due date will be printed on the new combined notice that you receive in the mail. Top
QCan I renew my vehicle registration if I do not pay my property tax first?
ANo. You cannot renew your vehicle’s registration, whether it is leased or owned, unless the total taxes and registration fees on the vehicle are paid. Top
QAm I paying vehicle property taxes for the coming year, or for the preceding year?
ATaxes due on this notice are for the coming year, covering the same period as the vehicle registration. Top
QWhat if I lease my vehicle? Do I need to pay my property taxes to the leasing company?
ANo. Vehicle property taxes on leased motor vehicles must be paid in full at the time of renewal. A copy of the combined tag and tax notice is not sent to the leasing company.Top
QIs interest charged on late payments?
AYes. State law requires that interest be charged on late vehicle property tax payments and on late registration renewals.Top
QHow will I know what vehicle property tax I owe?
AYour property tax will be included on the new combined notice with your county and municipality tax rates and other applicable taxes due. Top
QWill I receive a tax refund if I transfer my license plate to another vehicle during the year?
ANo. If you have paid your vehicle property tax for the year and then transfer the license plate to another vehicle, you will not be eligible for a refund of the taxes paid. The registered motor vehicle to which the plates are transferred will not be taxed until its current registration is renewed. Top
QWhen can I apply for a refund of vehicle property taxes paid?
AAn owner can apply for a refund of taxes paid when a motor vehicle is sold or registered out of state. The refund will be calculated on any full calendar months remaining in the registration period after the license plate is surrendered to the N.C. Division of Motor Vehicles. Within one year of surrendering the license plates, the owner must present the following to the county tax office: (1) Proof of plate surrender to N.C. DMV (DMV Form FS20); and (2) Copy of the Bill of Sale or the new state’s registration. License plates can be surrendered to your local License Plate Agency or mailed to: NC DMV Vehicle Registration Section, 3148 Mail Service Center, Raleigh, NC 27699-3148. You may fax a copy of your FS20 form and bill of sale or new state’s registration to 336-727-2369. Top
QShould I pay vehicle property tax if I am active duty military?
AActive duty non-resident military personnel may be exempt from North Carolina motor vehicle property tax. To qualify for an exemption, you must present a copy of your Leave & Earnings Statement to the county tax office. The statement should be for the month and year in which you register the vehicle and must include your Estimated Time of Separation (ETS) date and home of record.Top
QWill I still receive a registered motor vehicle property tax bill from Forsyth County?
AThe county will still be billing vehicle taxes for registrations made through August 2013. If you have not paid a tax bill that was due on or before December 1, 2013 – past due January 1, 2014 – you will continue to receive past due bills from the tax office to be paid to the Forsyth County Tax Office.Top
QWho do I contact with questions concerning tax value and jurisdiction?
A The Forsyth County Tax Office will still handle value and taxing jurisdiction issues. Our phone number is 336-703-2300 and press option 2 for motor vehicles. Top
QWhere do I file an appeal of value?
AAppeals must be submitted in writing within 30 days of the due date of your registration to the Forsyth County Tax Office, P. O. Box 757, Winston-Salem, NC, 27102. They must include a detailed description of condition and/or a copy of your last inspection statement showing high mileage if applicable.Top
QWhy am I receiving a Forsyth County tax bill after September, 2013?
A If your vehicle registration has an August 2013 expiration date or earlier, you will still receive a bill from Forsyth County which is to be paid to the county tax office. The last bills to be sent from the tax office will be due December 1, 2013 and past due January 1, 2014. Any past due county tax bills should also be paid to the county. Top
QWhat happens if I do not pay my Forsyth County vehicle tax bill?
AInterest continues to accrue on past due bills. Collection remedies are still in force. The tax department can still block registrations, attach wages, bank accounts, and state income tax refunds. A past due bill can also be reported to the credit bureau. Top
QWhat is a registered motor vehicle?
AThis is a vehicle that has a license plate from the state of North Carolina and is considered a special class of property under the N.C. laws of taxation in GS 105-330. These vehicles are automatically listed and billed from information received from the NC DMV (Dept. of Motor Vehicles) at the time you register. They should not be listed on your annual listing form. These vehicles are typically billed for property taxes on the first day of the fourth month following the date the registration expires or, on the first day of the fourth month following the last day of the month in which the new registration is applied for. Example: Plate renewal month is March 2013 – Property taxes are due July 1, 2013-Past due after July 31, 2013Top
QWhat did I pay to the DMV when I applied for my NC registration?
AYou paid highway use tax and state taxes along with a registration fee that the NC DMV requires. Local property taxes are billed annually approximately 90 days after you register or renew a license plate.Top
QHow do you determine who or where my vehicle should be taxed?
ANCGS 105-330(a)(1) states that the ownership, situs (location), and taxability of a registered motor vehicle shall be determined annually as of the day on which a new registration is applied for or the day on which the current vehicle registration is renewed, regardless of whether it is renewed after the expiration date. You must pay the county where you were living at the time you last purchased or renewed your license plate.Top
QWhat time period does my registered motor vehicle tax bill cover?
AYou are billed for a 12 month period beginning the first month after your registration (plate) month. Example: Date of registration is March 30, 2012 (Tag expires March 2013) - Tax bill is calculated for a 12 month period April 2012 – March 2013.Top
QWhy does my tax bill show a different tax rate year from the year that the bill is due?
AThe fiscal year tax rate (beginning July 1 and ending June 30) that is in effect at the time of registration is used for calculation purposes even if it is renewed late. The tax bill year is based on the month and year that the property tax bill is first due. Example: Registration month is March 31, 2011 (2010 FY tax rate in place – 07/10-06/11) - Bill is due July 1, 2011 which falls in the 2011 tax year (07/11-06/12). Not all bills calculate this way. Your tax rate may be the same as your tax year depending on your month of registration.Top
QWhy did I receive two bills in the same year for the same vehicle?
AEach renewal or register of a tag initiates the billing process. One of the reasons why you may get two bills in one year is due to a prior year registration being made long after the expiration date. Another reason could be that you have applied for another plate (personalized or replacement) in the same year for the same vehicle. If you do receive two bills on the same vehicle for the same time period, please contact the Tax Office at 336-703-2300 (option 2) for assistance.Top
QIf I move to another county in North Carolina do I need to get a new license plate and have my Forsyth County bill pro-rated?
ANo, as long as you remain in NC your current plate will be sufficient until it expires. You pay the county where you were living at the time you last purchased or renewed your license plate. You will need to change your address and the county location where you are to be taxed with DMV before/when you renew your next registration.Top
QHow do I correct my account if I received a bill from Forsyth County and did not live there when I registered or renewed my plate last?
AFirst, check with the Department of Motor Vehicles or on your registration card to see what county shows as the “county to be taxed”. If it is not correct, you will need to change that information with the DMV and notify the tax office of the error. Once proof is provided that you were living in another county on the day you registered your tag, the information can be sent to the correct county. Proof can include a copy of a utility bill for the same time period as your plate issue date or confirmation from another county that your permanent residence is in that county.Top
QI have moved since I registered my vehicle with DMV and did not receive a tax bill. What do I need to do?
AYou may contact the tax office at 336-703-2300 with your vehicle registration information, or use our Tax Bill Online Services to locate your bill. You pay the NC county in which you were living at the time you last renewed or registered your vehicle. You must contact the NC DMV to make an address change and change your county to be taxed. It is important to remember that DMV will provide your address at the time of registration to the county and will not update any changes that you make afterward.Top
QDo I still have to pay interest if I did not receive a bill before the past due date?
AYes, there is no N.C. law that allows removal of interest for any reason. Forsyth County makes every effort to mail each taxpayer’s bill to the best address available. Bills are mailed to the address that you provided to the DMV on the day you renewed or registered your tag. If you did not receive a tax bill approximately 90 days after you renewed/registered your license plate, you should call the tax office at 336-703-2300.Top
QWhat happens if my bill is past due?
AAs authorized by NCGS 105-330.4(b) interest is calculated on the unpaid balance at 5% on the first day of the first month following the date the taxes were due. An additional ¾% is charged for each month thereafter until the taxes are paid. The Tax Collector’s Office can begin to enforce collections on a past due bill once it becomes delinquent per N.C.G.S. 105-330.4(c). Some of the methods that Forsyth County uses are sending a wage garnishment to your employer to withhold 10% of wages until the tax is paid and sending an attachment to your bank to withdraw the tax from your account. The vehicle can also be seized and sold for the amount of tax due along with reporting the debt to the credit bureau. A block will also be put on your registration and no renewal notice will be sent to you until the taxes are paid in full and the block is lifted.Top
QHow do I renew my tag if a block has been put against my registration?
AFirst, you must pay the full amount including interest to the tax office. Once the payment is received and posted to the account the block can be lifted from your tag. If you pay over the phone (1-877-309-4924) you need to contact the Tax Collector’s Office at 336-703-2300 (option 2) with your payment confirmation number. The DMV will also accept an official Forsyth County tax receipt (MAV2 form) from our office.Top
QDo I still have to pay taxes on a registered motor vehicle that I no longer own?
AYes. In order to receive a pro-rated bill or a refund on a registered motor vehicle you must provide 2 documents to the tax office. (1) A (FS20) form “receipt of tag surrender” from the DMV. (2) A bill of sale or other official document showing transfer of ownership. Both of these documents must be presented within 365 days (1 year) from the date the tag was surrendered to be eligible for an adjustment/refund. Any pro-ration or refund will be calculated from the date of tag surrender. You are required by law to pay for the amount of time that the plate was active. If your tag registration expires before you return the plate, you will not be eligible for an adjustment/refund.Top
QDo I have an unlimited amount of time to request a pro-ration or refund for a vehicle that I no longer own?
ANo, you must request a pro-ration or refund within 365 days of the date that the license plate was returned to the DMV to be eligible.Top
QDo I still have to pay the bill if I transferred the plate to another vehicle?
AYes, N.C.G.S. 105-330.6(b) states that you pay for whatever vehicle you owned at the date of your last registration. Typically, this means that if you renew or register a tag on March 30, 2012 – you will be billed in July 2013 for that vehicle. When you renew the same tag on a different vehicle in March of 2013 – you will be billed for that vehicle in July, 2012.Top
QWhat happens if I have moved out of state?
AIn order to be eligible for a refund or a pro-ration you must (1) present a “Receipt of Tag Surrender” (FS20) form to the tax office and (2) provide a copy of your new state’s registration within 365 days from the tag surrender date. We must have both of these documents to adjust a bill or create a refund. Tags can be returned to NCDMV, Vehicle Registration Section, 3148 Mail Service Center, Raleigh, NC 27699-3148 or call 919-715-7000. You may fax your FS20 form and your registration the tax office at 336-727-2369.Top
QHow did you arrive at the tax value of my vehicle?
ANCGS 105-330.2(a) states that the tax value of a vehicle be established as of January 1 in which the bill becomes due. Values are provided to all N.C. counties by an appraisal company that uses the average market value.Top
QHow do I appeal the value of my registered motor vehicle?
AYou have 30 days from the due date in which to appeal. In order to consider an appeal it has to be in writing and received or postmarked by the last day of the month in which the bill is due. If your vehicle has high mileage, you will need to submit your last odometer reading from an inspection or a vehicle dealer. Please remember that we have to consider the condition of the vehicle as of January 1. Once your appeal is received and worked you will be notified. It is highly recommended that you appeal your value in writing long before the past due date. (see below)Top
QDoes interest for late payment start to accrue if my vehicle value appeal is not completed by the past due date?
AYes, NCGS 105-330.2(b) states that an owner of a motor vehicle must pay the tax on the vehicle when due. If the taxpayer does not pay the bill timely, the appeal process should be suspended until the bill is paid in full. Interest will begin to accrue and enforcement remedies can be used per NCGS 105-330.4 (b). If an adjustment to lower the value is made after the bill has been paid, you will receive a refund for the difference.Top
QWhat is the vehicle fee on my tax bill?
ASome cities/towns charge a vehicle fee for each motor vehicle located within the limits of that city/town. This money goes directly to the city/town for their use. You may contact the town or city charging the fee for clarification on how these fees are used. These fees are not eligible for pro-ration if you qualify for an adjustment/refund.Top
QDo I still have to pay vehicle taxes if I am active Military?
AYes, if your home of record is North Carolina. If your home of record is some other state, you will need to provide a copy of your LES indicating your home of record for the month of renewal to the tax office and the bill will be released. If the vehicle is titled in more than one name and the second owner does not qualify as a military spouse then the bill is reduced by half (50%).Top
QDoes the spouse of an active duty military person have to pay vehicle taxes?
AYes, unless the spouse can prove that they are present in another state solely to be with the service member. The spouse must provide proof of an established and maintained domicile in some state other than North Carolina. Documents that can be accepted as proof are a dependent military ID card, active driver’s license, voting record, real property ownership or jury summons. If both names are on the title of the vehicle and only one spouse can provide proof that their home of record is outside of North Carolina, the vehicle bill will be reduced by half (50%) and payable.Top
QMy taxes were overpaid who gets the refund?
AOverpayments are refunded to the last payee who made the overpayment.Top
QMy mortgage lender sent a letter stating my Property Taxes were paid but it is not showing paid when I contact Forsyth County or check the website. Why?
AUsually, because the payments go through a process with a servicing agent. This process could take up to a month to be received by the tax office.Top
QWhat is the North Carolina Debt Set Off Program?
AIt allows counties and cities to garnish state income tax returns and/or State Lottery winnings to collect delinquent debts.Top
QI paid my bill using “online bill pay”. The money is back in my account and I have received a past due bill with interest. Why?
AUsually this happens when an incorrect account number is used. This will result in a rejected payment. If your payment is rejected electronically, interest charges may accrue if the bill becomes past due. If you choose to use this payment method be sure the online bill payment program that you use will allow you to change the full account number.Top
QI received a tax bill on property I owned on January 1 but sold during the year. Why?
AUnder North Carolina General Statue 105-285, property taxes are billed annually in the name of the owner of record as of January 1. A duplicate bill is also sent to the current owner. The property tax bill is mailed to you for this reason. However, North Carolina Session Law 2006-106 relieves the seller of liability for property taxes assessed on real property when the seller transfers the property before the taxes become past due. This law authorizes the Tax Collector to enforce payment by all legal means against the owner of the property (and any subsequent owner) as of the date taxes become past due.Top
QI received a tax bill on property I purchased during the year. Do I owe the full amount?
AUsually, taxes are prorated at the time of the transfer of ownership. To determine if your taxes were prorated at the time of closing, please contact your realtor or closing attorney. The best way to make sure there are no issues regarding unpaid taxes is to request that the taxes are paid upon the closing of the transaction. If current year taxes are not yet due, we will accept prepayments based on the previous year’s bill.Top
QWhat are the different methods available to pay my tax bill?
ABy US mail, in person between 8:00 am - 5:00 pm at 201 North Chestnut St., Winston-Salem, NC (please note; if payments are made in person the only forms of payments accepted are cash, check, or money order). Credit card and e-check payments are accepted online. If paying by a credit card or a non-VISA debit card: the fee is 2.6% of the total amount due with a minimum fee of $3.95. If paying by VISA consumer debit card the fee is $3.95. To pay by e-Check the fee is $1.95 up to $9,999.99. A drop box is available anytime, which is located next to the parking deck entrance.Top
QI just purchased my property and your website still shows the old owner’s name and mailing address. Do you have record of my purchase?
AOnce Forsyth County tax records are updated, our website usually takes a few weeks to show updated ownership information.Top
QHow often is the tax rate adjusted?
AThe amount of property tax you pay is based upon the value of your property and the tax rate is determined by your local government annually.Top
QHow often does Forsyth County assess property?
ANCGS 105.286 requires each county to reappraise real property. The law also allows counties to reappraise more frequently at its discretion. Forsyth County has generally performed reappraisals every four years since 1988, which lessens the shift in values that occur over an eight year period.Top
QHow do I appeal the value of my property?
AIf you do not agree with the value, you may appeal to the Board of Equalization and Review by filling out a BER Appeal Form. You may request a form by contacting our office during normal business hours, or you may print your form online by accessing your property on Geo Data. The timeframe to appeal is from January 1 until June 28 for 2013. Top
QSince 2013 is a reappraisal year, citizens may appeal their value to the Assessor. These "informal appeal" forms are made available in the mailing of Reappraisal Notices to citizens.
A Informal appeals are a first option for contesting your property value. If you are dissatisfied with the result of the informal appeal, you may appeal to the Board of Equalization and Review. You can skip the informal appeal process and appeal straight to the BER at your discretionTop
QWhy did my Pin Number change?
AThis usually occurs when a mapping change has been done to an existing real estate parcel.Top
QDo I have to list my property taxes?
AN.C.G.S. 105-285 states that all taxpayers that own real estate, personal property, or business personal property as of January 1 must list by January 31 of each year. There is a 10% penalty based on the personal/ business personal property tax added for each listing period that is late or missed. Real estate with no improvements made during the past year is automatically listed and is not penalized for failure to list timely.Top
QWhat types of property are included as personal and should be listed?
AUnregistered vehicles or vehicles without a current tag as of January 1 should be listed. Permanently tagged, multi-year vehicles/trailers and ATV’s should also be listed as personal property. Other items that should be listed include manufactured homes, watercraft, horse tack and farm tractors. Do not list household items, livestock, personal golf carts, and residential lawn tractor/mowers. Please call the tax office at 336-703-2300 option 2 if you have a question regarding what property should be listed.Top
QDo I have to list my dogs and cats?
ANo. Dogs and Cats are licensed through Forsyth County Animal Control. Please call 336-703-2480 if you would like more information.Top
QHow do I list my property with the County tax office?
AIf you listed personal property in Forsyth County last year or own real estate as of January 1, you should receive a listing form in the mail on or before January 1. If you are listing for the first time or have not received your listing form in the mail you may call us at 336-703-2300 option 2 or visit the listing office on the first floor of the Forsyth County Government Center at 201 N. Chestnut Street in Winston-Salem between the hours of 8:00 am and 5:00 pm, Monday through Friday.Top
QWhat do I need to do to avoid being penalized?
AN.C.G.S. 105-307 states tax listing forms should be completed, signed, and received in the tax office or postmarked by the U.S. Post Office by January 31 of each year unless the Forsyth County Board of Commissioners extends the listing period. Faxed listings are not accepted. Currently the county does not have the capability to accept personal property listings online.Top
QHow do I remove personal property from my listing form that I sold or transferred during the previous year?
ADuring the current listing period you may mark through the entry and explain what happened to the property: example; date sold, date junked, etc., sign and return the listing. If you need to report this after the current listing period is over, we will need a copy of a bill of sale indicating when the item was sold in order to consider an adjustment.Top
QDo I still have to pay taxes for a full year on the personal property that I sold after January 1?
AYes, you are taxed based on what property you owned on January 1. Additionally, you will need to mark through the item on your next year’s listing form.Top
QHow do I appeal the value of my personal property?
AIf you do not agree with the value printed on the tax listing form you may send a written appeal with your listing form. A “Notice of Value” will be mailed to each taxpayer with personal property in the spring and you will be given 30 days from the date of the notice to appeal your value. Appeals should be submitted in writing with as much information about the property as possible.Top
QHow do I apply for the elderly or permanently disabled homestead exemption, disabled veteran’s exemption, or the circuit breaker program?
AYou need to submit a completed application on or before June 1. You can obtain an application by checking the box in section “D” on your listing form or call the office at 336-703-2300 (option 3) and one will be mailed to you. You may also stop by the office during business hours. You must meet certain criteria to qualify. More information is provided on the website or in the enclosed brochure included with your listing form.Top
QWhat is business personal property?
ABusiness personal property is movable property that is used in a trade or business. This type of property is subject to property tax throughout North Carolina.Top
QIf I close my business is the personal property still taxable?
AWhen a business ceases operation, the property remains taxable in Forsyth County unless it is converted into household personal property, moved out of Forsyth County or is sold or discarded. Household personal property is defined as property that could normally be found at a home. Business personal property is taxable as of January 1 of each year.Top
QWhat information should a taxpayer provide the Tax Assessor’s Office if they close their business?
AThe taxpayer should complete the out of business section on the business personal property listing form and sign the document. In the out of business section, the taxpayer should indicate when the business closed and what happened to the assets. The taxpayer needs to state whether the assets were sold, discarded and/or donated, moved out of Forsyth County, converted to household personal property or were involved in a bankruptcy. The taxpayer should also provide any other relevant information concerning the taxability of the assets in question. The taxpayer should provide the name and address of the purchaser of the assets, if the assets were sold.Top
QIf I receive a rejection letter about my original listing, do I make the corrections on this listing or do I need another listing form?
AMake the corrections on the listing form that was sent back to you. A new listing form is not necessary.Top
QIf the listing form is blank, do I need to complete Section B every year?
AYes, total historical cost of the assets by the correct year of acquisition is required in Schedule B. If these cost numbers are not preprinted, you need to enter them on Schedule B.Top
QOn Schedule B the numbers are preprinted. Can I change them?
AYes, if the preprinted numbers are not correct, you need to draw a line through the incorrect preprinted number and enter the correct number. For example, under the Computer Equip/Software column on Schedule B there is a figure of $2,000 representing two computers costing $1,000 each. If one of these computers is discarded, draw a line through the $2,000 and write in $1,000, which represents the cost of the remaining computer that was in place on January 1 of the year in question.Top
QI do not have enough space to list all of my mobile homes and/or unregistered vehicles on the listing form. What should I do?
AList them on a separate sheet of paper and include it with your listing form.Top
QHow do I notify the Forsyth County Assessor’s Office concerning the total cost of my professional library?
AList this cost on a separate sheet of paper and include it with your listing form. If you no longer have a professional library, please indicate the date it was disposed.Top
QThe number of mobile homes I own has changed from last year. What do I need to do?
AYou should include a list of the mobile homes owned as of January 1 of the year in question and provide all of the information requested in Schedule D.Top
QI have the same mobile homes that I had last year. Do I still need to list them?
AYes, you are required by NCGS 105-274 to list your mobile homes, as well as, any other personal property.Top
QI do not own a business. Why do I have to list my airplane on a business form?
AThe business personal property listing form is the only form in Forsyth County on which you can list airplanes. The fact that airplanes are often owned by businesses provides the theoretical basis for listing aircraft on a business personal property listing form.Top
QI have some business personal property that I believe is exempt from property taxes. Do I still have to list the property?
AYes, the business personal property needs to be listed. You need to contact a Tax Deferment Specialist with the Forsyth County Assessor’s Office for the applicable exemption forms. The Tax Deferment Specialist will make a determination relative to the validity of the exemption request.Top
QWhy are you revaluing property at this time?
AForsyth County has been conducting 4th year reappraisals since 1988. It is appropriate to re-equalize values periodically to make sure that all property bears its fair share of the tax burden – no more, and no less. A delay would mean that some would pay too much and others would pay less than their fair share.Top
QHow will the reappraisal affect my tax bill?
AThe impact of a reappraisal on an individual tax bill varies. This is because the same tax rate is applied to both real and personal property in North Carolina. Personal property values are not affected by reappraisals. The amount of change in your total tax obligations will depend on the amount and value of personal property you own and the amount of change in your real property value.Top
QWill I be able to compare my property value with other properties?
AYes. Tax assessment records are open to public inspection. You may also visit the Tax Assessor’s Geo-Data Explorer and view tax records on-line. You will also find our new Forsyth County Residential Home Sales application which shows all the residential sales we used in developing the 2013 residential values.Top
QAnd what if I’m still not satisfied?
AIf the informal review process does not resolve your concerns you may appeal your valuation to the Forsyth County Board of Equalization and Review. Appeals to this board must be submitted in writing no later than June 28, 2013. If you do not agree with the Board’s decision you may appeal to the North Carolina Property Tax Commission. The North Carolina Court of Appeals and the North Carolina Supreme Court would hear future appeals, if necessary.Top
QIf I want to talk with someone in the Tax Office, what do I have to do?
AReappraisals bring about a significantly increased workload for our appraisal staff, so our appraisers are not always available when people drop by to visit. Please call (336) 703-2300 and we will be happy to set an appointment at a convenient time. Top
QMay I purchase tax lien certificates from the Tax Collector's Office?
ANorth Carolina State law prohibits the selling of property tax liens.Top
QWhat is the difference between Foreclosure Sales, County Auction, & Surplus Property?
APhase 1: Foreclosure Sales are properties sold due to delinquent tax liens.  The County opens bidding at the amount equal to taxes plus legal costs.  Anyone may offer an amount over the County's bid and obtain ownership upon completion of a 10 day upset bid period.

Phase 2: County Auction parcels have already completed the tax foreclosure phase and the property is currently deeded in the County's name.  These parcels will be offered at auction.  If no one offers a bid at this auction, these properties move into the surplus property category (see below).

Phase 3: Surplus Properties are parcels that have completed both the tax foreclosure sale and the County Auction process without a bid.  These parcels may be purchased directly from the County by submitting a written offer, or by completing the "form for bid" located on the Surplus Properties Page.

 These properties are not to be confused with properties held by the County for its own use.Top
QAre these properties involved in mortgage company, city, or Sheriff's Office foreclosures?
AThese sales are generated from delinquent tax liens ONLY.  They are NOT related to any mortgage company, city, or sheriff's office foreclosures.  The Tax Administration Office has no knowledge of foreclosure proceedings being conducted by a mortgage company, city or sheriff's office.Top
QHow do I acquire a list of properties and sale dates?
AThe Tax Office does not maintain or provide a mailing list of these properties.
When foreclosure properties are ready, the sale dates are posted on the Foreclosures Page on the 2nd floor bulletin board in the Hall of Justice (Second & Main Streets, Winston-Salem); in the Forsyth County Government Center (1st Floor atrium); and, in the Winston-Salem Journal for three weeks prior to sale.

County auction properties, awaiting or assigned an auction date, will be listed on the County Auctions Page. Prior to the auction, a sale notice will be published in the Winston-Salem Journal, legal classifieds section; and in the 1st Floor atrium of the Forsyth County Government Center.

Surplus properties may be viewed on the Surplus Properties Page.Top
QWhere are sales conducted?
AForeclosure Sales are held on the 2nd floor of the Hall of Justice, Second and Main Streets, Winston-Salem, N.C.

County Auctions are conducted in the 1st Floor atrium of the Forsyth County Government Center, 201 N. Chestnut Street, Winston-Salem, NC. Top
QOn what days are the sales held?
ASale dates for both foreclosure sales and county auctions are randomly selected and occur at 12:00 noon.Top
QHow much is required as a deposit on the day of the sale?
AForeclosure Sales require a 5% - 20% of the highest bid (as set out in the Notice of Sale).

County Auctions require a 5% deposit.Top
QWill Forsyth County accept written or telephone bids?
AOnly bids from auction attendees at the foreclosure sale or County auction will be accepted.Top
QWhat type of payment is accepted for the deposit?
ACash, money orders or ceritifed funds are accepted for deposits.Top
QDoes Forsyth County offer financing?
AForsyth County does not offer financing.Top
QWill I be paid interest on my deposit if I am not the highest bidder?
ANo earned interest is paid for funds on deposit.Top
QWhat happens to property when no one raises the County's opening bid at a foreclosure sale?
AIf no initial or upset bid is submitted on a foreclosure property, County-purchased properties move into County auction status and will be made available for purchase at auction.  Sale dates will be chosen randomly but advertised on the website; in the Winston-Salem Journal; and posted in the 1st Floor atrium, Forsyth County Government Center.Top
QWhat happens to property when no one offers a bid for County auction property?
AThe property moves into surplus property status, and may be purchased directly from the County by completing and submitting the “offer to purchase” form—available on the Surplus Property Page.

The offer must be mailed to ATTN: Kirby Robinson, Forsyth County Tax Collector’s Office, PO Box 82, Winston-Salem, NC 27102-0082.

Offers may also be deposited in the Tax Collector’s Office drop box (to the right of the entrance to the parking deck), or dropped off with a cashier.

The offer will be reviewed by the County Board of Commissioners; and, if accepted, is subject to a 10-day upset bid.

You will receive notification of the status of your offer by either the County Manager’s or the County Attorney’s Office. (See question: How do I find out if the 10-day upset period has closed out?)Top
QWhere do I go to place an upset bid?
AForeclosure sale upset bids must be submitted in person at the Clerk of Court’s Office, Room #245, Hall of Justice, Second and Main Streets, Winston-Salem, N.C. The court case number must be provided to the Clerk's Office in order for the clerk to access the record. That number is available on the Property Tax Foreclosure Sales site.

County auction sales are FINAL AND NOT subject to upset bids

Surplus property offers must be submitted to and agreed upon by the Board of Commissioners, and will then be subject to a 10-day upset bid period. Accepted offers will be advertised in the Winston-Salem Journal and subject to a 10-day upset bid. To submit an upset bid on Surplus Properties ONLY, contact the County Manager’s Office at (336)703-2020.Top
QWhat is the required minimum for an upset bid?
AForeclosure upset bids require a 5% increase over the last bid, with a minimum increase of $750.

County auction sales are final and NOT SUBJECT TO UPSET BIDS.

Surplus property upset bids must be increased by 10% of first $1,000 and 5% of the balance of the most current bid. Top
QDoes the 10-day upset bid period include weekends?
AThe day after the foreclosure sale is recorded counts as Day 1. Saturday and Sunday are also counted; however, if Day 10 falls on the weekend or a holiday, the next working day shall be counted as Day 10.Top
QHow do I find out if the 10-day upset period has closed out?
AInquiries regarding "close out" status of foreclosure sales ONLY, must be made in person at the Clerk of Court's Office, Room 245, Hall of Justice, Second and Main Streets, Winston-Salem, N.C.

Again, County auction sales are not subject to upset bids.
 
For Surplus properties ONLY, contact the County Manager’s office at (336)703-2020 to inquire if the upset bid period has closed. Top
QWhen is full / final payment expected?
AFinal payment on a foreclosure sale shall be due in the foreclosure attorney’s office upon delivery of the Commissioner’s deed and no later than 30 days after completion of the 10-day upset bid period.

Final payment on County auction properties will be due in the County Manager’s Office within 10 days after the Board of Commissioners confirmation and approval of the bid.

Final payment on County surplus properties must be made within 10 days of completion of the 10-day upset bid period. Top
QWhat kind of deed will I receive if I am the final bidder at tax sale?
AFor foreclosure sales, a Commissioner's Deed will be issued.
Unless otherwise stated in the Notice of Sale, all other liens with the exception of current year taxes, if applicable, will be eliminated when the Commissioner's Deed has been issued and recorded.

A quitclaim deed will be issued for County auction and surplus properties.Top