Collections
The Tax Collector's Office is solely responsible for the collection of taxes and
fees. Any questions regarding listing, billing, and assessed values should be directed
to the Tax Assessor's Office.
Tax bills for real estate and personal property are mailed to all Forsyth County
property owners in August of each year. If you do not receive your tax statement
by September 15, please contact the Tax Collector's Office during regular office
hours. Registered Motor Vehicle bills are mailed monthly (for additional information
refer to Registered Motor Vehicles). Taxes on real estate
and personal property are due on September 1 and are payable through January 5.
If January 5 falls on a Saturday or Sunday, the payment period is extended to the
next business day.
Real estate taxes are generally the legal obligation of the owner of record as of
January 1. However, in the case of a transfer of ownership North Carolina Session
Law 2006-106 now transfers the liability for unpaid taxes to the owner as of the
date the taxes become past due. This means if the taxes are unpaid as of
January 6, 2007, the owner as of that date is now liable and responsible for the
payment of the taxes. Ordinarily, taxes are prorated at the time of the transfer
of ownership. To determine if your taxes were prorated at the time of closing, please
contact your realtor or closing attorney. The best way to make sure there are no
surprises regarding unpaid taxes is to request that the taxes are paid upon the
closing of the transaction. If current year taxes are not yet due, we will accept
prepayments based on the previous year's rate.
To avoid interest or penalties, payments for real property, business property and
individual listings must be in the Tax Collector's Office or postmarked by January
5, 2007. If the payment is not postmarked, it is deemed to be received when it is
actually delivered to the Tax Collector's Office. To avoid penalties, we urge tax
payers to mail payments at least 5 business days before the deadline. Real estate
accounts that are past due are assessed a charge of 2% for the month of January
and an additional 3/4% each month thereafter. Registered motor vehicle accounts
that are past due are assessed a charge of 5% for the first month and 3/4% each
month thereafter of the tax due.
North Carolina General Statutes allow unpaid real estate accounts to be advertised
in all local newspapers from March 1st until June 30th. There is an additional cost
to the taxpayer for this advertising. Past due taxes are subject to enforcement
measures including, but not limited to, garnishment of wages and bank accounts,
levy on personal property, foreclosure of real estate, withholding N.C. state tax
refunds, registration blocks and credit bureau reporting for motor vehicles. Enforcement
measures will begin immediately after the due date.
Business licenses are obtained from the Tax Collector's office. For any requirements
or questions regarding business licenses, please contact the Collector's office.
The Tax Collector's Office also collects fees for the following:
- All Municipal Property Taxes
- Motel Fees
- Street Assessments
- Forsyth County Parking Tickets
- Fire Citations
- Sanitation Liens
- Vehicle Rental Tax
- Manufactured Home Moving Permits
- Stormwater Fees (Clemmons and Kernersville)
- Recyclling Fees (Kernersville)