Vehicles Sold or Moved Out of State
If you sold your vehicle or moved your vehicle out of state, you may be entitled to a proration or refund of taxes. The following two conditions must be satisfied to qualify for the adjustment:
  1. The license plate must be surrendered, or reported lost or stolen to the North Carolina Division of Motor Vehicles prior to the month of expiration.
  2. Vehicle ownership must be transferred to a new owner or the vehicle must be registered in your new state of residence.
Within one year of your license plate surrender, mail a copy of the NCDMV FS-20 surrender form along with either a bill of sale or a copy of the new state registration to:

Wake County Revenue Department
Post Office Box 2331
Raleigh, NC 27602-2331

Please be certain to provide the mailing address to be used on your refund check.

Any municipal vehicle tax assessed in accordance with NC General Statute 20-97 is not subject to proration or refund.

Relocating Within North Carolina

If a vehicle owner moves out of Wake County to another county within North Carolina, the existing tax bill remains payable in full to Wake County. At the time of your next registration renewal, you will be billed by the county where you currently reside.