Frequently Asked Questions

Paying someone else’s delinquent property taxes does not entitle you to ownership of the property. In North Carolina, property tax collection, lien placement, and foreclosure follow a specific legal process. While anyone may pay the taxes on a property, doing so does not transfer title or ownership rights.

North Carolina requires all real property to be appraised at 100% market value as of January 1 of the county’s most recent General Reappraisal year.
Market value is established by buyers and sellers of real estate. Appraisals for tax purposes are determined by comparative sales analysis with in a locational market area.

Transfers of ownership of real property for the current tax year have been updated through May to reflect the current owner.
 For personal property, the bill is sent to the listing owner as of January 1 of the current tax year.

Property taxes are billed each July and are due by September 1. However, they are not considered delinquent, and no interest or enforced collections will apply, until January 6.

The Pitt County Board of Commissioners sets County, fire and EMS district taxes annually when the budget is adopted. Municipal tax rates are set by the respective elected town officials.