Office of Tax Collections FAQ’s
When are real estate and personal property taxes due?
Real Estate/Personal PropertyEach September taxes become due for real estate, business personal property and individually held personal property (manufactured homes, boats, boat motors jet skis and unlicensed motor vehicles) are mailed to the property owners in late August early September. Taxes on real estate and personal property are due in September and are payable through January 5 without interest. If January 5 falls, a weekend, the payment period is extended to the next day of business.
An interest charge of 2% is added on January 6 and an additional _% is added on the first day of each month thereafter until the bill is paid in full.
Does my mortgage or escrow company get a tax bill?
EscrowsReal estate tax bills are only mailed to property owners. Haywood County does not mail tax bills to loan institutions or escrow companies because you are the owner of the property, not your loan institution. We will gladly provide your loan institution with your billing information at their request, but we strongly suggest that you send them a copy of your bill.
Although your mortgage company may forward your escrow funds to the tax service as early as August, the tax service does not normally remit payment to the County until between November 15 and December 31. You are encouraged to verify your payment data with your loan institution. Please be advised that even if the taxes are to be paid from an escrow account, the property owner remains responsible for assuring timely payment of the bill.
I sold my property, why did I get the tax bill?
Property TransfersOwnership of real property is established as of January 1 of the tax year, and transfer of ownership during the year does not relieve the seller of tax liability. However, at the time of closing, the property taxes are generally prorated with the seller paying his share to the buyer. In this case, the new owner is responsible for payment of the current year property tax. Haywood County also sends tax notices to owners who have purchased real estate during the year. If you have questions concerning the closing procedures for a recent real estate purchase, please refer to the settlement statement you received at closing or contact the attorney or realtor who handled the transaction.
If you wish to insure that you have no tax liability, you may request that payment be made to the Tax Collector at the time of closing. If current year taxes are not yet due, we will accept prepayments based on the previous year’s rate.
Can I make partial payments?
Partial PaymentsIf you are unable to pay your taxes in full by January 5 of each year, partial payments can be accepted. Prior to tax bills being mailed out in September we are able to give you a prepayment estimate based on the current value and the number of months remaining in the year.
Example: Mr. Property Owner comes to the tax office in April and request a prepayment plan based from April – December. Mr. Property Owner’s tax bill is estimated at $1000.00 divided by ten months. 1000/10=100 equals a $100.00 per month payment.
Mr. Property Owner would pay $100.00 a month payment and make adjusted payments in September-December if there were any changes due to ensure that tax would be paid in full by December.
Once tax bills are mailed in September, the payment plan will be based on the number of months remaining in the year, so that the tax will be satisfied by the end of the calendar year. To request a payment plan call 828.452.6643
Example: Mr. Property Owner comes to the tax office in September and request a payment plan based from September – December. Mr. Property Owner’s tax bill is $1000.00 divided by 4 months. 1000/4=250 equals a $250.00 per month payment.
Sorry, motor vehicles can not be included in payment plans.
Delinquent Collections for Real and Personal Property after January 6All 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.
See Delinquent Collections
Tax Rates and Fees
Haywood County collects taxes for 15 fire districts and nine road maintenance districts and one sanitation district. The County collects motor vehicle taxes for the four incorporated towns however the town collects for real estate and personal property.
All owners of improved property in Haywood County which include manufactured homes/campers pay a landfill /solid waste fee to help support the County’s landfill and recycling programs.
This fee does not duplicate fees municipalities and private waste haulers charge their residents/customers. The programs covered by the County's fee are in addition to the curbside/drop-off programs offered by municipalities and private waste haulers.
Registered motor vehicle bills are mailed during the third month following your vehicle registration or renewal. The tax is due on the first day of the following month, and interest begins one month later.
If taxes are not paid in full by the block date of eight months following registration or renewal), the North Carolina Department of Motor Vehicles (DMV) will not mail your renewal notice. If this occurs, you must provide DMV with a paid tax receipt from the tax office in order to renew your vehicle registration.
Delinquent Collections Motor Vehicles
Enforced collections may begin when bills first become delinquent. Legal remedies of collection may include garnishment of wages, attachment of bank accounts and rents and North Carolina tax refunds (Debt Setoff).
See Delinquent Collections
Delinquent Tax Collections
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.
NCGS 105-367(b) gives the tax collector the authority to seize and sell personal property to satisfy the tax lien on real or personal property.
The tax collector may direct an execution against personal property for the taxes to the Sheriff of Haywood County. The deputy to whom the execution is directed shall proceed to levy on and sell the personal property subject to levy in the manner and with the powers and authority normally exercised by sheriffs in levying upon and selling personal property under execution.
Haywood County uses the In-Rem and contracts with a local attorney to pursue delinquent property taxes through foreclosure.
Does Haywood County sell Tax Lien Certificates?
Haywood County does not sell Tax Lien Certificates. This practice was abolished in the early 1980's.
Is there a list of pending foreclosures for interested buyers?
Yes, when there is a sale it will be posted on our website. However, we do not mail out notices of sale.
Can you pay someone's delinquent taxes and become the owner of the property?
No. paying someone else's taxes does not give legal ownership of the property.
When are foreclosures sales?
If there is a sale it will be the last Tuesday of the month at 1:00pm. The sale is advertised for two weeks prior to the sale in The Enterprise Mountaineer. The Notice of Sale will be posted at the Haywood County Justice Center and at the Haywood County Tax Collections office located in the Waynesville Plaza bulletin board prior to the sale.
What happens at the foreclosure sale?
The bidding starts at the judgment amount, plus interest, costs and sheriff's fees. The highest bidder at public sale shall be required to pay 10% of the amount of the successful bid at the conclusion of the execution sale.
There is a ten (10) day upset bid period in which the high bid may be upset by filing an upset bid with the Haywood County Clerk of Court. The upset bid must be in cash or by certified funds in an amount greater than or equal to five percent (5%) of the amount of the upset bid but in any event not less than seven hundred fifty ($750.00) dollars. This upset bid must be filed with the Haywood County Clerk of Court by 5:00 P.M. on the tenth day after the filing of the Report of Sale. If the tenth day is a Sunday or a legal holiday or a day which the office of the clerk is not open then the deposit may be made the following business day.
Does a property have to be delinquent for multiple years to be subject to foreclosure?
No. After advertisement of unpaid taxes in March any advertised property is subject to foreclosure.