Noteworthy North Carolina Property Tax Dates in 2018

Property Tax Revaluation Timeline Dates 2018

Recently, Christopher B. McLaughlin of the UNC School of Government compiled an extensive timeline outlining important dates and deadlines for this year's property tax revaluation season. We've listed below the dates that we believe are the most important ones for you to be aware of this upcoming year. 

Monday, January 1, 2018

  • The first day of the 2018 - 19 listing period.

  • Today, the taxability, situs, ownership and value of all personal and real property are decided for property taxes in 2018 - 19. 

  • Liens for all 2018 - 19 property taxes are attached to real property in that taxing unit. 

Saturday, January 6, 2018

  • 2017 - 18 taxes that are unpaid become delinquent and a 2 percent interest begins to accrue. 

Wednesday, January 31, 2018

  • Unless extended by the governing board, this is the last day of the listing period. (Any extensions made will extend all of the deadlines listed below).

  • This is the last day to apply for any listing extensions.

Friday, March 2, 2018

  • This is the last day that a listing period can be extended within a non-revaluation year. 

Friday, March 23, 2018

  • The county assessor must determine and publish the first of three required notices, declaring whether the board will convene on the first Monday in April. (Additional notice will be required if the board decides to meet earlier or postpone the meeting)

Monday, April 2, 2018

  • This is the earliest that the first board of equalization and review meeting can occur. 

Monday, April 16, 2018

  • The last day for an extension on any individual listing.

Monday, April 23, 2018

  • In counties that do not conduct a general real property revaluation, the board of equalization and review must hold a meeting by today. If the board needs more time, they will publish a notice with the new adjournment date. 

Monday, May 7, 2018

  • The latest possible date for the board of equalization and review to meet for the first time. 

Friday, May 25, 2018

  • For counties that are not conducting a general revaluation of real property, the board of equalization and review must meet by today. If the board needs more time, they can publish a notice pushing back the adjournment date.  

Sunday, July 1, 2018

  • The board of equalization and review cannot accept new real property appeals for counties not conducting a general revaluation. However, the board may continue to receive appeals on personal property.

Saturday, September 1, 2018

  • Taxes for 2018 - 19 are due today

  • Prorated municipal taxes from 2017 - 18 are due if the property is located in areas that were annexed between September 2, 2017 and June 30, 2018. They will then, for collection purposes, be treated as 2018 - 19 taxes.

  • Prorated municipal taxes from 2018 - 19 are due if the property is located in areas that were annexed between July 1, 2018, and September 1, 2018. Taxes that are prorated in areas annexed after September 1, 2018, and before July 1, 2019, will not be due until September 1, 2019. 

Saturday, December 1, 2018

  • The board of equalization and review cannot accept new appeals after today for counties conducting a general revaluation of real property, but they may complete work on pending appeals.

Sign up for the North Carolina Property Tax Law Monitor

About the Author

John Cocklereece Jr

John A. Cocklereece, Jr.

John Cocklereece concentrates his practice on property tax appeals, business law, tax controversies, and estate planning and administration.
Email John

More Reading