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Address

Mailing Address:

Office of the Tax Collector
P.O. Box 31457
Charlotte, NC 28231-1457

Office Location:


Robert L. "Bob" Walton Plaza
700 E. Stonewall Street
Charlotte, NC 28202

MAP

Hours: Mon-Fri 8 a.m - 5 p.m.

Contact

Tax Collections
704-336-7600

​Forms-Charts-Lists

The Office of the Tax Collector uses a number of forms to administer tax collection processes 

The ones listed below are available on our website

If you have questions about these forms, please e-mail us at taxmeck@MecklenburgCountyNC.gov
or call 704-336-7600.


View or Print the City of Charlotte Auto Fee Reduction Application for the Elderly

This form can be used by qualifying taxpayers to receive a $15.00 refund of the $30.00 Charlotte Auto Fee In order to qualify, a taxpayer must must be 65 years of age or older in the month in which the automobile registration expires and have a disposable income that does not exceed twenty eight thousand one hundred dollars ($29,500) Disposable income includes all monies received from Social Security, retirement income, dividends, etc. for the prior year The form must be filed within 30 days from the tax bill due date Contact the Tax Customer Service Center at 704-336-7600 ​or via e-mail at taxmeck@MecklenburgCountyNC.gov with any questions


Homestead Exclusion Appli​cation ​(E​lderly and Disabled)

 

1. LOW-INCOME HOMESTEAD EXCLUSION

North Carolina allows low-income homestead exclusions for qualifying individuals. Qualifying owners must apply with the Assessor's Office between January 1 and June 1. If you qualify, you can receive an exclusion of the taxable value of your residence of either $29,500, or 50%  (whichever is greater).

As of January 1 of the year for which the exclusion is claimed:

  • The applicant's name must be on the deed or title to the residence.
  • The residence must be the applicant's primary residence.
  • The applicant must be:
    1. A North Carolina resident.
    2. At least 65 years of age or totally and permanently disabled. Total and permanent disability is a disability that substantially hinders a person from obtaining gainful employment.
    3. If claiming disability, able to provide proof of disability in the form of a certificate from a physician licensed to practice medicine in North Carolina or from a governmental agency authorized to determine qualification for disability benefits.
    4. Of an income for the preceding calendar year of not more than the income eligibility limit*. Income determination is described below.

2. DISABLED VETERANS HOMESTEAD EXCLUSION

North Carolina excludes from property taxes the first $45,000 of assessed value for specific real property or a manufactured home which is occupied as a permanent residence by a qualifying owner.

Applicants for this exclusion must meet the following requirements, regardless of age or income:

  • Be an honorably discharged veteran who has a 100% total and permanent disability that is service-connected or the unmarried surviving spouse.
  • Be certified by the U.S Department of Veterans Affairs or another federal agency of the permanent total disability that is service-connected.
  • There is no age or income requirement.

3. PROPERTY TAX DEFERRAL FOR THE ELDERLY OR TOTALLY AND PERMANENTLY DISABLED ("CIRCUIT BREAKER")

This program is available instead of Homestead Exclusion for elderly or disabled homeowners whose income does not exceed 150% of the income eligibility limit* for the Homestead Exclusion.

As of January 1 of the year for which the deferral is claimed, the applicant must:

  • Meet the requirements as stated in the Homestead Exclusion for age or disability.
  • Must have owned and occupied the property as the owner's permanent legal residence for five (5) years.
  • Must be a North Carolina resident.
  • For married applicants residing with their spouses, include the income from both spouses, whether or not the property is in both names.

Other Requirements:

  • All owners of the property must apply and elect to defer the applicable portion of their taxes. 
  • A new application is required annually.

Unlike exclusion, which reduces taxes owed (by excluding part of the value on which the tax is based), deferral postpones paying (defers) a portion of taxes due in one year to some future time (such as sale of the property), based on the owner's income.

INCOME DETERMINATION - for Low Income Homestead Exclusion or Property Tax Deferral

Documentation verifying income is required. For married applicants residing with their spouses, the income from both spouses must be included, whether or not the property is in both names.

Income from EVERY source must be listed on the application, with the exception of gifts or inheritances received from a spouse, lineal (direct) ancestor, or lineal descendant. Examples of income include but are not limited to disability payments, IRA distributions, pensions and annuities, social security benefits, capital gains, and veteran benefits.

*Annual Income Eligibility Limit is set every year by the NC Department of Revenue. The limit for 2017 is $29,500 for income received from all sources during the calendar year 2016. This limit establishes the ceiling for the Low-Income Homestead Exclusion (option 1 above). It further establishes the ceiling for the Circuit Breaker deferral of taxes (option 3 above), where income cannot exceed 150% ($44,250) of this limit. Please contact 704-336-6348 or visit us in our office if you have questions concerning how this applies to your situation.


Offices to Contact with Starting a New Business
 
​This list is a resource guide to help those who are starting a new business. It is important that business owners comply with all governmental regulations for opening and operating a business Please contact the Business Tax Collections unit by telephone at 704-336-7600 or via e-mail at taxbusiness@MecklenburgCountyNC.gov with any questions.

View or Print the Privilege License Application

A Privilege License application must be completed by anyone doing business in Charlotte and Mecklenburg County unless exe​mpted by North Carolina or Federal law This license must be renewed annually Please contact the Business Tax Collections unit by telephone at 704-336-7600 or via e-mail at taxbusiness@MecklenburgCountyNC.gov with any questions.


View or Print the Privilege License Classification Codes

 

This is a classification code list of Privilege License categories. Businesses in these categories are required to purchase an annual license. Please contact the Business Tax Collections unit by telephone at 704-336-7600 or via e-mail at taxbusiness@MecklenburgCountyNC.gov should you have any questions.


View or Print the Privilege License Application Instructions - Gross Receipts Tax Instructions

Figuring out how to fill out your Gross Receipts Tax amount due for your Privilege License application can be a d​aunting task Take a look at these instructions and it's a piece of cake Please contact the Business Tax Collections unit by telephone at 704-336-7600 or via e-mail at taxbusiness@MecklenburgCountyNC.gov if you should have any questions.


View or Print the Prepared Food and Beverage Tax Return

The Prepared Food & Beverage Tax Return is remitted monthly by retailers who make food or beverages available for immediate human consumption Please contact the Business Tax Collections unit by telephone at 704-336-7600 or via e-mail at taxbusiness@MecklenburgCountyNC.gov with any questions.


​View or Print the Room Occupancy Tax Return

The Room Occupancy Tax Return is remitted monthly by those who rent rooms, lodging, or provides accommodation furnished by a hotel, motel, inn, tourist camp, or similar place in Mecklenburg County. Please contact the Business Tax Collections unit by telephone at 704-336-7600 or via e-mail at taxbusiness@MecklenburgCountyNC.gov with any questions .


View or Print the Vehicle Rental Tax Return

The Vehicle Rental Tax Return is remitted monthly by those engaged in leasing or renting vehicles to the public on a short-term basis Please contact the Business Tax Collections unit by telephone at 704-336-7600 or via e-mail at taxbusiness@MecklenburgCountyNC.gov with any questions.

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Address

Mailing Address:

Office of the Tax Collector
P.O. Box 31457
Charlotte, NC 28231-1457

Office Location:


Robert L. "Bob" Walton Plaza
700 E. Stonewall Street
Charlotte, NC 28202

MAP

Hours: Mon-Fri 8 a.m - 5 p.m.

Contact

Tax Collections
704-336-7600