What is gap billing of property taxes for unregistered vehicles?

Gap billing of property taxes occurs when there are one or more months (a gap) in billed property taxes between the expiration of a vehicle’s registration and the renewal of that registration or the issuance of a new registration. The vehicle is an unregistered vehicle during the gap in registration.

Why did I receive a gap property tax notice?

There was a gap in the registration of your vehicle resulting in a gap in the taxes billed. The registration for your vehicle previously expired. The vehicle registration was recently renewed or a new registration was issued. During the gap in registration, the vehicle was unregistered. The Town is required to collect property taxes for unregistered vehicles per North Carolina General Statute 105-330.3.

Does the property tax I paid when I renewed my registration apply to the gap billing period?

No. Property taxes paid to the North Carolina Department of Motor Vehicles (NCDMV) at the time of registration renewal or issuance are for the same 12-month period as your registration. The taxes billed on a gap property tax notice are only for the months your vehicle was not registered with the NCDMV.

How many months can a gap property tax notice cover?

A gap property tax notice will cover at least one month and can cover all months between registrations, without limitation.

When is my vehicle value determined?

Vehicle value is determined as of January 1 of the calendar year in which the gap property tax notice was computed.

How can I appeal?

Appeals of value, situs (location where taxed), and taxability must be filed with the tax office within thirty (30) days of the September 1 that follows the gap property tax notice date.

When are the taxes due and when does interest start?

Taxes are due by the September 1 that follows the gap property tax notice date and can be paid without interest before the following January 6. Interest accrues for taxes paid on or after January 5 at 2% for the month of January and accrues at ¾ of 1% for each following month.

What if I do not pay?

Taxes are delinquent if unpaid before the January 6 that follows the September 1 due date. Delinquent taxes are subject to garnishment of wages and levy on personal property immediately upon becoming delinquent.

On July 1, 2015 the Town of Waxhaw stopped collecting Privilege License Taxes and issuing Business Licenses. North Carolina General Statute 160A-211 - Privilege License Taxes - was repealed on May 29, 2014 by the North Carolina General Assembly. However, businesses are still required to obtain any zoning or permitting requirements from the Town of Waxhaw for their business.

Beer and wine licenses are still required.

Should you have any questions or concerns, please contact the Tax Department at (704) 843-2195.

• If you live in the town limits of Waxhaw you will have two tax bills each year. One from Union County, and one from the Town of Waxhaw.
• You can pre-pay for next year’s taxes starting as early as July 1.
• Are your taxes escrowed? Before the delinquency date, due by January 5 each year, try to check on the payment status of your taxes. This will give you time to take care of any problems that may arise before interest starts to accrue.
• The Tax Department is always here to help if you are having trouble making payments. Please call to setup a payment plan. Payments will be divided into six months.
• Did you know when writing a check the handwritten section takes precedence over the number section.
  • For example, a check has $995.00 in the number section, but “Nine hundred fifty-five dollars and 00/100” ($955.00) in the written section. The amount that is taken is $955.00.
• If you close your business, notify Union County immediately at (704) 283-3746. Your business is connected to tax bills.
• Did you know there is Tax Relief for an Elderly taxpayer, a Disabled taxpayer or a Disabled Veteran taxpayer. Please see Union County's Tax Department for more information.
• Want to appeal the tax value of your home? Please see Union County's Tax Department for more information.