Franklin, NC Tax DepartmentSabrina Scruggs, Tax Collector
(828) 524-2516 ext. 307 or firstname.lastname@example.org
Additional Property Tax Information
Ad-Valorem tax is levied on both real property and personal property. Real property includes land, buildings and other structures, and any improvements to the property. An example of an improvement is a garage added to a single family home or a road built on land. Personal property Ad-Valorem taxes are most commonly levied only on major personal property holdings, such as a mobile home, recreational vehicles, or a boat.
INFORMATION ON REAL & PERSONAL PROPERTY
Tax bills for real and personal property are mailed to all Town of Franklin property owners in August of each year. If you do not receive your tax statement, please contact the Tax Collector’s Office during regular office hours to request a statement of taxes due. Phone 828-524-2516.
Taxes are due on September 1 each year. Payment without interest may be made through January 5. Should January 5 fall on Saturday, Sunday or holiday, payment deadline is extended to the next business day. Mail payments are deemed as received as of the date affixed by the U.S. Postal Service.
Property taxes not paid in full by January 5 are subject to a penalty of 2% effective on January 6 and 3/4% interest will be accrued each month thereafter until paid in full. North Carolina General Statutes require local tax collectors to advertise annually all current year unpaid taxes levied on real estate in the local newspaper (between March 1 and June 30). Advertisement of property tax liens is required by state law. There is an additional cost to the taxpayer for this advertising.
Delinquent Collections for Real and Personal Property after January 6:
All unpaid real estate taxes will be advertised in the newspaper and an advertising fee is added to the unpaid bill in March of each year. Although we do not wish to embarrass property owners by doing this, it is mandatory since it is the first step in the foreclosure procedures.
Enforced collections may begin when bills first become delinquent. Legal remedies of collection may include garnishment of wages or rents, attachment of bank accounts, and North Carolina tax refunds (Debt Setoff), and foreclosure.
Attachment and Garnishment:
NCGS 105-368(a) gives the tax collector the authority to “attach wages and other compensation, rents, bank deposits, the proceeds of property subject to levy, or any other intangible personal property, including property held in the escheat fund.
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 now transfers the liability for unpaid taxes to the owner as of the date the taxes become past due. This means that if the taxes are unpaid as of January 6, the owner as of that date is now liable and responsible for the payment of the taxes. A “Notice of New Ownership of Real Property” letter is sent to owners of recently purchased property to remind them of existing 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 be 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.
Mortgage Escrow Accounts
We will gladly provide billing information to your financial institution (or their servicing agent) at their request.
Exclusion for Disabled Veterans allows qualifying property owners, including the unmarried surviving spouse of an honorably discharged disabled veteran, a portion of the appraised value of their residence excluded from taxation. For more information on this program, contact Macon County Tax Office Phone: 828-349-2142 or maconnc.org
Exclusion for Elderly or Disabled allows qualifying property owner’s exclusion. For married applicants, residing with their spouse, the income of both spouses must be included. For more information on this program, contact Macon County Tax Office. Phone: 828-349-2142 or maconnc.org.
Apply to Macon County tax office for any exemptions, exclusions, or deferments. If approved that information is shared with the Town of Franklin Tax Office and will be applied to your tax account.
Elderly or Disabled "Circuit Breaker" property tax deferral allows qualifying property owners to defer a portion of the tax on their home. Application for this deferral must be filed with the Tax Assessor by June 1. For more information, contact Macon County Tax Office. Phone: 828-349-2144
Present Use tax deferral allows a reduction in the assessed value of properties meeting specific requirements. The county will calculate property tax by applying the current tax rate to the use-value rather than the market value. This is not an exemption, but rather a deferral. A deferred tax is carried forward in the taxing records and a portion (present year plus three) of that would be due with interest should the property lose its eligibility.
Present use tax deferrals generally include agriculture, horticulture and forestry classifications, with specific requirements that apply. For more information, contact Macon County Tax Office. Phone 828-349-2144.
Change of Address for Tax Bills:
You may make address changes at the Town of Franklin; however, please make sure that you also change your address with the Macon County Tax Office. We receive a new tax file each year and the address in that file is what we use to mail your tax bill and correspondence.
Motor Vehicle Tax is collected through NCDMV:
For questions regarding tags, titles, and registration:
North Carolina License Tag Office
353 Westgate Plaza Road
Franklin, N.C. 28734
For assistance or questions regarding property tax, please call the Town of Franklin at 828-524-2516.