What is a gap tax notice
A gap tax notice is a property tax bill that covers the months between the expiration of a vehicle’s registration and the renewal of that registration or the issuance of a new registration.
Why am I receiving this property tax bill?
The registration for the vehicle listed on this notice expired. The vehicle registration was recently renewed or a new registration was issued. During the lapse in registration, the vehicle was considered unregistered. Harnett County is required to collect property taxes for vehicles with an unregistered status per NC General Statute 105-330.3(2).
I paid property tax when I renewed.
Property taxes paid to the NC Department of Motor Vehicles at the time of renewal or issuance are for the same 12 month period as your registration. The taxes billed on this notice are only for the months your vehicle was not registered.
VALUE: Vehicle value is determined as of January 1 of the year the current registration expires.
APPEAL: Per NCGS 105-317.1(c), appeals of value, situs, and taxability must be filed with the tax office within thirty (30) days of the billing date on this statement.
INTEREST: Interest accrues at the rate of 5% on January 8, 2018 and ¾ of 1% each following month.
FAILURE TO PAY: Delinquent taxes are subject to garnishment of wages and levy on personal property immediately upon becoming delinquent.