**2023 Tax Bills**
2023 tax bills are scheduled to be mailed out on July 25, 2023. In North Carolina, tax bills have a due date of September 1, but taxpayers have until January 5, 2024 to pay without interest. Tax bills of $100 or more automatically include payment coupons that break the bill down in to four payments due the 15th of each month starting in August.
**Real Property Reviews**
Real Property Appraisers from the Transylvania County Tax Office will continue to review properties throughout the county. Tax Office appraisers will be driving a marked county vehicle and will knock on your door to identify themselves before performing the review. Tax Office appraisers will not ask to enter your home. Our appraisers will be conducting an exterior review of the property to ensure the building characteristics in our records are accurate. If you are home, the appraiser will also ask a few questions to verify the interior features of the home. If you are not home, or do not wish to come to the door, a notice will be left on the door notifying you of our visit. Neighborhoods are chosen based on the last date visited. The Tax Administration office strives to visit each neighborhood in the county within a 6-year window.
City of Brevard Tax Bills
Just a reminder that beginning with the 2019 tax bills, the City of Brevard began collecting taxes for the City of Brevard and Heart of Brevard districts. If your property is located in either of these districts, you (or your mortgage company) will continue to receive two tax bills; one from Transylvania County and one from the City of Brevard.
Do not hesitate to contact our office at (828) 884-3200 if you have any questions concerning your Transylvania County tax bill. For questions concerning City of Brevard or Heart of Brevard taxes, you may contact Tina Tanner at (828) 885-5600.
It is the mission of the Transylvania County Tax Administration to be fair and equitable while abiding by the North Carolina General Statutes governing our county. It is our goal to inspire confidence in our abilities while providing accurate and prompt service. The Tax Administration office works as a team to deliver excellent customer service by cross training staff in Real Property, Personal Property, Business Personal Property, Land Records (Mapping) and Property Tax Collection. We strive to maintain and improve upon our collection rate each year as it is a vital component in the County’s budget process.
What We Do
The Tax Administration office is responsible for the discovery, listing and appraisal of all real and personal property in Transylvania County while abiding by the NC General Statutes that govern our office. The month of January is our Listing Period. Taxpayers are required to list any personal property, business personal property, income producing farm equipment and any additions, deletions, or other changes to their real property. January also begins the appeal period each year. Taxpayers may appeal informally with the Tax Administration office from January 1st until the date Board of Equalization and Review convenes, which is generally the first Monday in April. When the Board of E & R is in session, appeals must be directed to the Board. Once the Board has adjourned, it ends the appeal period for that year. A taxpayer must appeal to the Board of E & R in order to continue in the appeal process to the North Carolina Property Tax Commission in Raleigh.
The Tax Administration office is also responsible for the collection of Ad Valorem property taxes for Transylvania County and the municipalities located within the county. Tax bills are mailed each July with a North Carolina due date of September 1st. Taxpayers have 30 days from the date the bill was mailed to appeal personal property values. Taxpayers have until January 5th to pay with no interest. The tax office does accept and encourage partial payments. You may begin making partial payments as early as January for taxes that will be billed in July. Any payments made prior to the mailing of tax bills will be deducted from the original bill amount. On January 6th any unpaid balance on a tax bill will then be delinquent and will accrue interest. The first month’s interest is 2%, each month thereafter is an additional ¾%.
The Tax Administration office also maintains the GIS records. Property records are edited and maintained through documents recorded in the Transylvania County Register of Deeds and the Transylvania County Clerk of Court office.
North Carolina General Statutes requires the Tax Assessor’s office to conduct a county-wide Reappraisal to bring property values to 100% of market value at least once every eight years. Transylvania County’s last Reappraisal was January 1, 2021. The next Reappraisal is scheduled for January 1, 2025, moving Transylvania County to a four year Reappraisal cycle.
Frequently Asked Questions
Q:Does the Tax Collector accept wire transfers for payment of taxes?
No, we do not accept wire transfers for payment of property taxes. We accept cash, personal checks, credit/debit cards (additional fees apply to credit/debit card payments).
Q: Does Transylvania County offer a Homestead Exclusion?
North Carolina offers an Elderly or Disabled Exemption. To apply, you must be 65 or older as of January 1st or totally and permanently disabled, a permanent resident at your home in Transylvania County, and a household income requirement (combined income if married; income from all sources, including any Social Security) that changes each year. Please contact the tax office for the current year's income requirement. Applications and supporting documentation must be submitted by June 1 of the year for which application is made.
There are also the Circuit Breaker Tax Deferment Program and Disable Veteran Exclusion. Contact our office for additional information and requirements on these programs.
Q: Are there any upcoming tax sales?
Any tax sales are posted in the Transylvania Times. You may contact Tabitha Wiggins at the tax office to be notified by email of an upcoming sale. Her email address is t[email protected].
Important Things to Remember
Real Estate and Personal Property Tax Bills:
- Tax Bills are mailed in July of each year and are due September 1st.
- You have through January 5th to pay with no interest.
- Interest begins January 6th at a rate of 2% the first month and an additional ¾% each month thereafter.
- We accept monthly payments on tax bills. You may pay your tax bill by stopping by our office to pay in person or by utilizing our afterhours drop box. We also accept credit/debit card payments over the phone, or you may go to https://ccpaymentservice.com/TransylvaniaTax/ (additional fees apply to credit/debit card payments).
- Land Records/GIS are edited and maintained to the best of our knowledge and ability based on documents recorded in the Transylvania County Register of Deeds and Transylvania County’s Clerk of Court office. Tax maps are not legal documents.
- NC General Statute 105-286 requires North Carolina counties to conduct a Reappraisal at least once every 8 years. Current legislation is being considered in NC to change required Reappraisal cycle to every 4 years.
- Reappraisals are conducted to assure all properties reflect current market values and to create equity among all classes of property.
- Reappraisals are not conducted to increase revenues for the County.
- Certified appraisers who are employees of Transylvania County will appraise your property.
- Transylvania County’s last Reappraisal was effective January 1st, 2021.
- January begins the Informal appeal period each year. Property owners may appeal informally to the Tax Administration office in person, by telephone, mail, email or online.
- The Board of Equalization and Review convenes no earlier than the first Monday in April. Once the Board is in session, all appeals must be made to the Board. Appeals to the Board require a separate application which is available in the Tax Administration office. Once the Board has adjourned, generally the first Monday in May, the appeal period has ended for the year.
- If an appeal is not resolved at the Board of Equalization and Review, the next appeal is to the Property Tax Commission in Raleigh, which is a more formal appeal process.
- If not resolved, a taxpayer may appeal to the NC Court System.
Annual Listing Period:
- The month of January is the annual listing period each year. Taxpayers are required to list personal property (such as mobile homes, boats, untagged motor vehicles, etc.) they own as of January 1st each year.
- Property owners are also required to list any changes (additions, deletions, remodeling, etc.) made to real property in the previous year.
- A 10% late list penalty is applicable to personal property listings if listing form is not completed and returned prior to January 31st.
- Application for Present Use programs or Property Exemption must be made during the month of January.
- Applications for property tax relief (Elderly/Disability Exemption, Circuit Breaker program or Disabled Veteran) are accepted beginning January 1st and runs through June 1st of each year.
Who is Required to file a Business Listing:
- Individuals or businesses owning or possessing personal property used or connected with a business or other income producing purpose on January 1. This is an annual listing for all counties in North Carolina pursuant to NC GS 105-274.
- All assets used to produce an income are taxable (Examples: Vacation rental properties, farm machinery and equipment, furniture and fixtures, retail equipment, medical equipment, leasehold improvements, supplies, etc.).
- Business Personal Property listing forms must be received on or before January 31st. An extension of time to list the business personal property may be granted by sending a written request for the extension during the regular listing period. The maximum extension available is April 15th.
- Business Personal Property listing forms are mailed to all businesses that listed in the prior year. If your business has not received a form by January 5th or if you are a new business, please contact our office.
- Blank copies of the listing forms and instructions are under Available Documents.
- Business Personal Property Brochure
- Motor vehicle taxes are included with your Invitation to Renew from the NC Department of Motor Vehicles.
- The combined renewal notice may be paid at the NC License Plate Agency located within the Tax Administration Office at 20 E Morgan St. in Brevard, or online at https://www.ncdot.gov.
2023 TAX RATES:
- Transylvania County - 0.6033
- City of Brevard - CI01 - 0.4800
- Town of Rosman - CI02 - 0.4600
- Heart of Brevard - HOBD - 0.2130
- Brevard Fire - FR02 - 0.0550
- Rosman Fire - FR03 - 0.0550
- Little River Fire - FR04 - 0.0550
- Connestee Fire - FR05 - 0.0550
- Cedar Mtn. Fire - FR06 - 0.0550
- Lake Toxaway Fire - FR07 - 0.0550
- Balsam Grove Fire - FR08 - 0.0550
- North Transylvania Fire - FR09 - 0.0550
FEES FOR SERVICES:
- 8 1/2" x 11" Map: $1.00
- 8 1/2" x 11" with Aerial or Topo: $2.00
- 8 1/2" x 11" with Aerial and Topo: $3.00
- 20" x 20" Map: $6.00
- 20" x 20" with Aerial or Topo: $8.00
- 20" x 20" with Aerial and Topo: $10.00
- 30" x 30" Map: $10.00
- 30" x 30" with Aerial or Topo: $12.00
- 30" x 30" with Aerial and Topo: $14.00
- Property Record Card: $0.50
- Property Record Card Faxed: $0.75
Notary Fee Schedule
- 1 Signature $7.00
- 2 Signatures $8.00
- 3 (or more) Signatures $9.00
- 2024 AV-9 Elderly or Disability Exclusion Application
- Certification of Disability for Property Tax Exclusion
- Disabled Veterans Certification Form
- General Statutes for Present Use Applications
- Application for Present Use Program
- Occupancy Tax Return Form
Please download the forms above if applicable and mail to:
20 East Morgan Street
Brevard, NC 28712
Contact and Phone Numbers:
- Assistant Tax Administrator – Shasta Moretz (828) 884-3200
- Appraisal - Chris Owen (828) 884-3202
- Tax Collections Supervisor – Tabitha Wiggins (828) 884-3197
- Land Records (Mapping) – Paulette Wall (828) 884-3132
- Business Personal Property – Christy Lyday (828) 884-3200
- Motor Vehicles & Personal Property – Christy Lyday (828) 884-3200
- License Plate Agency - (828) 883-3251