City of Rocky Mount
Frederick E. Turnage Administrative Complex
331 S Franklin Street
PO Box 1180
Rocky Mount, NC 27802-1180
Customer Service is located on the 1st floor and Tax Billing is located on the 4th floor.
Hours of Operation
Office: Monday - Friday 8:30 a.m. - 5:00 p.m.
Drive thru window: Monday - Friday 8:00 a.m. - 5:30 p.m.
Call Center: Monday - Thursday 8:30 a.m. - 7:00 p.m.; Friday 8:30 a.m. - 5:00 p.m.
Responsibilities of the City of Rocky Mount Tax Office:
- Bills and collects real estate and business and residential personal property taxes for property located within the city limits based on county assessed valuation.
- Processes tax refunds and releases.
- Provides tax information to the public and legal professionals.
- Apply property tax rates. Tax rates are set by the City Council in June of each year.
Responsibilities of the County Tax Office:
- List, map, and assess taxes on real property parcels, motor vehicles, businesses, and personal property listings. It is the County Assessor's responsibility to assure that all properties are appraised fairly and equitably.
- DMV bills and collects motor vehicle taxes for the county and the City of Rocky Mount.
- Receive and process applications for tax exemptions, exclusions, and deferments.
- Nash County Tax Office
- Edgecombe County Tax Office
Frequently Asked Questions
What are the tax rates for the 2014 tax year?
- Real and Personal Property Tax Rate: $0.58
- Special District Tax Rate: $0.20
- Dog Tax: $10.00 per dog
When are property tax bills mailed?
Tax bills for real estate and personal property are mailed to all City of Rocky Mount property owners in August of each year. If you do not receive your tax statement by September 15th, please contact the Call Center at (252) 972-1250.
When are the property taxes due?
Taxes on real estate and personal property are due on September 1st and are payable through January 5th. If January 5th falls on a Saturday or Sunday, the payment period is extended to the next business day.
What time period does the property tax bill cover?
The taxes that are due on September 1st are levied for a fiscal year that runs from the preceding July 1st to the following June 30th.
If I have sold my property during the year do I still owe the property tax?
Real estate taxes are the legal obligation of the owner of record as of January 1st. Transfer of ownership during the year does not relieve the seller of tax liability. Ordinarily, taxes are prorated at the time of transfer of ownership. To determine if your taxes were prorated at the time of closing, contact your realtor or closing attorney. If you want to insure that you have no tax liability, you may request that payment be made to the Tax Collector's Office at the time of closing. If current year taxes are not yet due, we will accept prepayments based on the previous year's rate.
What penalties will there be if my property tax bill is not paid in full by September 1st?
To avoid interest or penalties, payment must be in the Tax Collector's Office or postmarked by January 5th. If payment is not postmarked, it is deemed to be received when it is actually delivered to the Tax Collector's Office. To avoid interest, we urge taxpayers to mail payments at least 5 business days before the deadline. Interest on delinquent taxes accrues at a rate of 2% for the month of January and an additional ¾% each month thereafter. North Carolina General Statutes allow unpaid real estate accounts to be advertised in all local newspapers from March 1st until June 30th. Enforced collections will begin when bills become delinquent. Legal remedies of collection may include garnishment of wages, bank accounts, rents, and foreclosure.
What types of exemptions are available?
The following exemptions are available and application must be made at the County Tax Office. The deadline for application is June 1 of the current year.
North Carolina excludes from property taxes the first $45,000 of the assessed value of the permanent residence of honorably discharged veterans (or the unmarried surviving spouses of veterans) who as of January 1 have a total and permanent service connected disability, or receive benefits for specially adapted housing under 38 U.S.C. 2101. There is no age requirement or income requirement for this exclusion. Verification by the Department of Veterans Affairs is required. A one time application is required, and periodic review of all applications will take place by the County tax office.
Senior Citizens/ Disabled Persons
North Carolina excludes from property taxes the first $25,000 or one-half the assessed value (whichever is greater) of the permanent resident of persons 65 or older, or applicants who are totally and permanently disabled. Persons who qualify may not have an income greater than $29,000. Income is defined for the purposes of this program, as all money other than a gift or an inheritance, including all interest, social security benefits, disability benefits, pensions, etc. Written verification of income is required. Applicants under the age of 65 must complete a disability certification form. A one time application is required and periodic reviews and confirmation of all information will take place by the County Tax Office.
Persons who are 65 or older and/or totally and permanently disabled and have owned and occupied their permanent residence whose income is no greater than $43,500 may qualify for the Homestead Circuit Breaker. The taxes are based on a percentage of the income rather than an amount taken from the assessed value. Taxes which exceed this percentage become deferred taxes, which are a lien against the property. Interest accrues on the deferred taxes as if they had been payable on the original bill date. Upon a disqualifying event, the current plus last three years of deferred taxes plus accrued interest become payable and due. The application process for this program must be completed every year at the County Tax Office.
How often is property revalued?
Land and buildings located in the City of Rocky Mount are revalued by the County Tax Assessor’s Office at least every eight years. This procedure allows the Tax Department to adjust the appraised value of real estate to reflect the property's true value in light of changing real estate market conditions. The most recent revaluation occurred in 2009.