Payment Options: Search/Pay Taxes

Real Estate and Personal Property

Tax bills are mailed each August and are due September 1. Payments can be made without interest through the interest date shown on your tax bill (typically January 5). To avoid interest, payments must be received or postmarked by that date. If mailing, send your payment at least five business days before the deadline.

Payments can also be made online or by phone (1-877-369-0027). A convenience fee applies.

Late Payments

Delinquent taxes are charged 2% interest in January and an additional 0.75% each month after. State law requires unpaid real estate taxes to be advertised in local newspapers, and related advertising costs are added to the tax bill. Unpaid taxes may also result in collection actions, including garnishment, levy, or foreclosure.

Tax Rates

Tax bills are determined by two factors, the valuation of the property and the tax rate.  The tax rate is set each year prior to July 1 by the governing boards.

• The 2026 tax rate for Person County is $.62 per $100 value.
• The 2026 tax rate for the City of Roxboro is $.75 per $100 value.
• The fire tax for 2026 for Person County, excluding properties located in the City of Roxboro, is $.04 per $100 value.

With a median home value of $192,800, the average home in Person County, not in the city limits of Roxboro, is charged $1,291.76 annually. Person County taxes would be $1,214.64 and the Fire Tax would be $77.12. 

Property Transfers

Property taxes are generally the responsibility of the property owner as of January 1. However, under North Carolina law, if taxes remain unpaid after they become delinquent (typically January 6), the owner on that date is responsible for payment.

Property taxes are often prorated during a property sale. To confirm whether taxes were prorated at closing, contact your realtor or closing attorney. To avoid unexpected tax liabilities, buyers and sellers should consider paying taxes at closing.

If current year taxes are not yet due, prepayments may be accepted based on the previous year's tax rate.

Mortgage Escrow Accounts

Tax billing information is updated daily and provided to mortgage companies and their servicing agents. A tax bill is also sent to the property owner.

If you are unsure whether your property taxes have been paid, contact your mortgage company, as most lenders pay property taxes before December 1. You can also check your tax payment status online.

Tax and Tag Together Program

Your vehicle registration renewal fees and vehicle property tax are due at the same time. You will receive one bill in the mail about 60 days before your vehicle registration expires. Pay it all together online at North Carolina Department of Motor Vehicles, by mail to North Carolina Department of Motor Vehicles, or in person at any DMV tag agency.

Address Confirmation
When you receive your vehicle registration renewal card from DMV, please make sure your address and county are correct. If the address and county are wrong, DMV must be notified. Otherwise, you will be billed for taxes incorrectly.