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Real Estate and Personal Property
Tax bills are mailed to all Jackson County property owners in July or August of each year. If you do not receive your tax statement, please contact the Jackson County Tax Collector’s Office during regular office hours to request a statement of taxes due.
Due Date
Taxes are due on September 1 each year. Payment without interest may be made through January 5. Interest begins to accrue on January 6 for any unpaid balance. Should January 5 fall on Saturday, Sunday or holiday, the payment is extended to the next business day. Mail payments are deemed as received as of the date affixed by the U.S. Postal Service.
Property taxes not paid in full by January 5 are subject to an interest charge of 2% for the first month delinquent and 3/4% each month thereafter until paid in full. North Carolina General Statutes require local tax collectors to advertise annually all current year unpaid taxes levied on real estate in the local newspaper (between March 1 and June 30). Advertisement of property tax liens is mandatory because it is the beginning for the foreclosure process. There is an additional cost to the taxpayer for this advertising.
Property Transfers
Real estate taxes are the legal obligation of the owner of record as of January 1. Transfer of ownership does not relieve the seller of tax liability. Therefore, real estate tax bills are sent to the January 1 owner. However, at the time of closing, property taxes are generally prorated with the seller paying his share to the buyer. In this case, the new owner is responsible for payment of the property tax. We also send tax bills to owners who have purchased property during the year if taxes remain unpaid late in the year. To determine if your taxes were prorated at the time of closing contact your realtor or closing attorney. If you wish to insure that you have no tax liability, you may request that a payment be made to the Tax Office at the time of closing. If current year taxes are not yet due, we will accept prepayments based on the previous year’s rate.
Mortgage Escrow Accounts
Tax bills are mailed to you the property owner, not your loan institution. We will gladly provide billing information to your loan institution (or their tax servicing agent) at their request, but we strongly suggest that you send them a copy of your bill.
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