Nuisance abatements occur when a local government takes action “to remove, abate, or remedy anything that is dangerous or prejudicial to the public health or safety,” such as overgrown vegetation or trash-filled lots. A lien is automatically created on the taxpayer’s real estate when an abatement occurs. Should the abatement remain unpaid, the lien can be enforced using all remedies available for property tax collection such as foreclosure, attachment of wages, bank accounts, rental income or State income tax refunds, or levy and sale of personal property. The lien remains attached to the property until satisfied in full regardless of subsequent ownership transfers.
The Revenue Department assists local governments with the collection of past due abatements. Real estate accounts having abatement amounts charged to this office for collection will be displayed on our online Tax Bill Search with a ‘LIEN’ flag.
For information regarding nuisance abatements, please call the appropriate jurisdiction:
Town of Zebulon 919-269-2611
Town of Wendell 919-365-4450
Town of Knightdale 919-217-2220
Special assessments are an additional property tax levied to pay for the construction or improvement of certain public works such as street, sidewalks, or water, sewer, and stormwater systems. Special assessments are levied against the properties that benefit from these projects.
Once Wake County Board of Commissioners confirms an assessment, it becomes a lien on the real estate. The lien remains attached to the property until satisfied in full regardless of ownership transfers that may take place after the confirmation.
The Revenue Department is charged with the duty of billing and collecting special assessments on real estate parcels that are not located within a municipality. If the property is located within a municipality, Wake County would not have information on the assessment or be charged with the collection of the lien. Contact the appropriate municipality for information.
Properties subject to a County assessment are displayed on our online Tax Bill Search with a ‘LIEN’ flag. Currently, there are no active special assessments.