Collections

Davidson County Tax Collections Office

Collection Office

The Tax Collector’s Office is solely responsible for the collection of taxes. Any questions regarding listing, billing, and assessed values should be directed to the Tax Assessor’s Office at 336-242-2180.


Tax Bills

Tax bills for real estate and personal property are mailed to all Davidson County property owners in July of each year. A discount of 1 1/2 % is offered for the month of July and in August, a 1% discount is offered. If you do not receive your tax statement by September 1, please contact the Tax Collector’s Office during regular office hours. Taxes on real estate and personal property are due on September 1 and are payable through January 5. If January 5 falls on a Saturday or Sunday, the payment period is extended to the next business day.

Real Estate Bills

Real estate bills are mailed to the listing owner as of January 1. Transfer of ownership during the year does not relieve the seller of tax liability. Ordinarily, taxes are prorated at the time of transfer of ownership. To determine if your taxes were prorated at the time of closing, contact your realtor or closing attorney. If you want to ensure that you have no tax liability, you may request that payment be made to the Tax Collector’s Office at the time of closing.

Penalties

To avoid interest or penalties, payment must be in the Tax Collector’s Office or postmarked by January 5. If payment is not postmarked, it is deemed to be received when it is actually delivered to the Tax Collector’s Office. To avoid penalties, we urge tax payers to mail payments at least 5 business days before the deadline. Real estate accounts that are past due are assessed a charge of 2%for the month of January and an additional 3/4% each month thereafter.

Payment Plans

Payment plans must be set up upon receipt of the annual tax bill and be paid by the delinquent date. The responsibility is that of the taxpayer to contact the Collections office to request this option. To avoid enforcement of collections remedies, any bill must be paid in full by the delinquent date.

Delinquent Bill

Once a tax bill has interest applied, meaning that it is a delinquent bill, it is subject to collection actions that could include any or all of the following: garnishment of wages, attachment of bank accounts or rents, and levy on personal property. On Real Estate there is also the option of Tax Foreclosure, which means placing the property with the foreclosure attorney and selling the property at public auction to collect the delinquent taxes and legal fees that have accrued.

Delinquent Collection Remedies

Enforced collection of taxes will begin immediately upon the account reaching the delinquent status. These legal actions may include, but are not limited to, garnishment of wages, attachment of bank accounts and rents, seizure and sale of personal property, and foreclosure and sale of real property.

  • Attachments & Garnishments
  • Sheriff's Warrant
  • In Rem Foreclosures
  • Attachment of NC State Refund

                             Mail your check for payment of taxes to:

                                  Davidson County Tax Collector
                                               P.O. Box 1577
                                         Lexington, NC 27293

General Statute

North Carolina General Statutes allow unpaid real estate accounts to be advertised in all local newspapers from March 1st to June 30th. Owner as of January 6th (delinquent date) will be advertised. There is an additional cost to the taxpayer for this advertising. Enforced collections will begin when bills become delinquent. Legal remedies of collection may include garnishment of wages, bank accounts, rents, and foreclosure.


Credit Card Payments

To make a payment using your credit / debit card please come into our office, call 855-461-9799, or visit our payment portal website. You will need the bill year, number, and amount to complete the transaction. There is currently a 2.5% fee charged based on the amount being paid by Point and Pay for this transaction. In office credit card payments can only be made in our Lexington Office.  

This office is responsible for:

  • Bankruptcy Claims 
  • Tax Certifications
  • County licenses for sale of beer and wine
  • Divided parcels (48 hour waiting period)
  • Escrow payments
  • Levies on rents, bank accounts, etc.
  • Payment Contract Agreement
  • Tax Foreclosure Sales
  • Wage Garnishments

Resources

View advertisements of tax liens for non-payment of 2022 taxes on real property by Davidson County (PDF)

                                  2022 DELINQUENT LIST