4 Property Tax Bulletin No. 179
© 2022 School of Government. e University of North Carolina at Chapel Hill.
Date Event
May 2023
1 Monday • Deadline for governing board to adopt or amend discount schedule for use this year.
New or revised schedule must be submitted to Property Tax Division for approval and
then published once in a newspaper. Schedule continues in eect for subsequent
years until amended or repealed. G.S.105-360(c).
• Latest date for the rst meeting of board of equalization and review. G.S.105-322(e).
2 Tuesday • Transferred from Monday, May 1. Begin new interest rate on delinquent taxes.
G.S.105-360(a).
22 Monday • Third Monday following rst Monday in May: In counties not conducting a general
revaluation of real property, board of equalization and review that held rst meeting
on the rst Monday in May must adjourn by today unless the board needs more time
and publishes notice of the new adjournment date. G.S.105-322(e).
26 Friday • Last day for counties to provide Division of Motor Vehicles with appraisal data for
classied motor vehicles with registrations that expire in August.
29 Monday • Memorial Day holiday.
June 2023
1 Thursday • Budget ocer should have led proposed budget with governing board by today.
Tax collector is not required to accept prepayments of 2023–24 taxes until proposed
budget for the new scal year has been led with governing board. G.S.159-11;
105-359(b).
• Last day for assessor to report to Division of Motor Vehicles (via VTS) the 2023–24
property tax rates for all taxing units within the county.
• Last day for electronic listing of business personal property. G.S.105-307(b)(3).
• Last day to apply for the three individual residential property tax relief exclusions.
G.S.105-277.1(c).
• Begin new interest rate on delinquent taxes. G.S.105-360(a).
30 Friday • Last day for counties to provide Division of Motor Vehicles with appraisal data for
classied motor vehicles with registrations that expire in September.
• 2022–23 scal year ends. G.S.159-8(b).
• Last day for advertising tax liens. G.S.105-369(c).
July 2023
1 Saturday • 2023–24 scal year begins. G.S.159-8(b).
• After July 1 and before being charged with 2023–24 taxes, the tax collector must
make a sworn report to the governing board showing a list of unpaid 2022–23 real
property taxes and a list of unpaid 2022–23 personal property taxes that are not liens
on real property. The tax collector must also make settlement for the prior year’s taxes
before being charged with the current year’s taxes. G.S.105-373(a).
• Governing board of each taxing unit should appoint tax collector on or before today
for a term of oce to be determined by board. G.S.105-349.
• In counties not conducting a general revaluation of real property, board of
equalization and review may not accept new real property appeals after today but
may complete work on pending real property appeals. G.S.105-322(e). The board may
continue to accept personal property appeals. G.S.105-322(g)(5)(d).