Tax Offices

The period of time for which taxes are levied, or the period taxes for a particular year are said to "cover" is a matter that has occasionally caused confusion. Units of local government operate on a fiscal year beginning July 1 and ending June 30; property is listed for taxation each year in January.

Beginning with September 2013 registration renewals, the NCDMV began sending a new combined notice for vehicle registration and the property tax for the motor vehicle, and both were due at the same time. The full amount of motor vehicle property taxes and NCDMV registration fees must be paid in full, to the NCDMV, before a registration renewal sticker can be issued.

North Carolina General Statute 105-277.15(b) Classification - Wildlife conservation land is designated a special class of property under Article V, Section 2(2) of the North Carolina Constitution and is to be appraised, assessed, and taxed in accordance with this section. Wildlife conservation land classified under this section must be appraised and assessed as if it were classified under G.S. 105-277.3 as agricultural land.

105-277.15(c) Requirements - Land qualifies as wildlife conservation land if it meets the following size, ownership, and use requirements:

What is Present Use Value?

It is the value of the land in its current use as agricultural land, horticultural land, or forestland. The land meeting the eligibility requirements is taxed on the present-use value instead of market value of the land.

To be eligible for present-use values, a farm unit consisting of one or more tracts must meet the following requirements of North Carolina General Statute 105-277.

This page contains links to several forms that the Assessor's office uses regularly. You may click on the links to go to the form and print it using the "File - Print" command on your browser. All forms are in PDF format and will require Adobe Acrobat Reader.

All forms and applications may be sent to:

Henderson County Assessor
200 N. Grove Street
Suite 102
Hendersonville NC 28792

Fax (828) 697-4578

North Carolina General Statute 105-282.1 governs applications for exemption or exclusion. Strict compliance is necessary in order for property to be properly exempted or excluded from taxation.