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Vehicle Taxes


Licensed motor vehicles include any motor vehicle that maintains an active North Carolina tag or registration. The term "Motor Vehicle" includes automobiles, trucks, buses, campers, trailers and motorcycles. Motor Vehicles are valued by year, make and model in accordance with the North Carolina Vehicle Valuation Manual. Values are based on the retail level of trade for property tax purposes. A motor vehicle offered for sale by a dealer to the end consumer represents the best example of the retail level of trade. In addition, the retail value of the motor vehicle is determined as of the January 1 of the year in which the taxes are due.

Licensed motor vehicles are not valued at wholesale, blue book or private party asking price for property tax purposes. Sales transactions between private buyers and sellers and Internet valuation lookup websites typically reflect these levels of trade.

A licensed motor vehicle does not have to be listed for taxation. Registering a newly owned motor vehicle, or renewing a current registration, with the North Carolina Division of Motor Vehicles (NCDMV) constitutes listing for local property taxes. The date of registration is the "listing date" for each vehicle, which begins a 12-month "tax year" for the vehicle.

Approximately three months after registration takes place, a tax bill will be issued by the Wake County Revenue Department for each vehicle registered. Motor vehicle bills are due on the first day of the fourth month following registration and become delinquent on the first day of the fifth month following registration. Past-due accounts are assessed an interest charge of 5% the first month and 3/4 of 1% each month thereafter. Any bill not paid in full by the eighth month following registration will result in the enforcement of a "block" to the registration. If this occurs, the NCDMV will not issue a renewal card for the vehicle or allow registration without evidence of payment.

Bills are created based on information provided to the NCDMV at the time of registration. The Wake County Revenue Department is not notified of name or address changes made after renewal.

For information on vehicles not licensed with NCDMV, please view the Personal Property section of this website.


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