Gap billing of property taxes occurs when there are one or more months (a gap) in billed property taxes between the expiration of a vehicle’s registration and the renewal of that registration or a new registration is issued. The vehicle is an unregistered vehicle during the gap in registration.
Legislation enacted during the 2017 General Assembly Session (N.C. General Statute 105-330.3) established the requirements and procedures to conduct gap billing. Forsyth County Tax Administration, as well as all N.C. counties, is responsible for the assessment, billing and collection of the taxes for months between the registrations when the vehicle was unregistered.
Beginning in August 2018, the motor vehicle owners in Forsyth County will start receiving notices (tax bills) for the months that their registered motor vehicle had an expired plate. This is referred to as a Gap Property Tax Notice. These notices will cover motor vehicles with gaps in their renewals beginning July 2017 forward. The Gap Property Tax Notice will cover at least one month of missed taxation and cover all months between registrations, without limitation.
What this means is if you have a motor vehicle that has had an expired license plate for more than one month, and you have been to or go to the License Plate Agency (LPA) on or after July 1, 2017 to renew your plate or a new plate is issued, you will receive a notice (tax bill) from Forsyth County Tax Administration for the number of months that your vehicle’s plate was expired.
When you renew the expired plate you will be paying the property taxes for the upcoming 12 months that the plate is renewed for, to the North Carolina Division of Motor Vehicles (NCDVM). The Gap Property Tax Notice will cover the months that the plate was expired or lapsed. The Gap Property Tax Notice will be paid to the Forsyth County Tax Administration.
For more information please contact Forsyth County Tax Administration at 336-703-2300 or visit the FAQ section of this website, http://forsyth.cc/Tax/faqs.aspx.