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Union County, North Carolina

GAP Tax Notices FAQs

Union County is responsible for assessing, billing and collecting taxes on registered motor vehicles for months that were previously untaxed between the registration and renewal dates. This is known as the Gap Billing.

WHAT IS A GAP TAX NOTICE?

A gap tax notice is a property tax bill that covers the months between the expiration of a vehicle’s registration and the renewal of that registration or the issuance of a new registration.

WHY DID I RECEIVE THIS NOTICE?

The registration for the vehicle listed on this notice expired. The vehicle registration was recently renewed or a new registration was issued. During the lapse in registration, the vehicle was considered unregistered. Union County is required to collect property taxes for vehicles with an unregistered status per NC General Statute 105-330.3.

WHAT IF I PAID PROPERTY TAX WHEN I RENEWED?

Property taxes paid to the NC Department of Motor Vehicles at the time of renewal or issuance are for the same 12 month period as your registration. The taxes billed on this notice are only for the months your vehicle was not registered.

HOW MANY MONTHS CAN A GAP TAX NOTICE COVER?

A gap property tax notice will cover at least one month and can cover all months between registrations, without limitation.

WHEN IS THE VALUE DETERMINED?

Vehicle value is determined as of January 1 of the year the current registration expires.

HOW CAN I APPEAL?

Per NCGS 105-317.1(c), appeals of value, situs, and taxability must be filed with the tax office within thirty (30) days of the September 1 that follows the gap property notice date.

WHEN ARE THE TAXES DUE AND WHEN DOES INTEREST START?

Taxes are due by the September 1 that follows the gap property tax notice date and can be paid without interest before the following January 6. Interest accrues for taxes paid on or after January 6 at 2% for the month of January and accrues at ¾ of 1% for each following month.

WHAT HAPPENS IF THE BILL BECOMES DELINQUENT?

Collection actions may include bank attachment, wage garnishment, levy on personal property, debt setoff, and attachment of escheats.

WHERE DO I SEND MY PAYMENT?

Payment must be made to the Union County Revenue Division. The following are payment options:

  • By Internet: Visit Pay My Tax Bill located on our website for credit card, debit card or eCheck payment.*
  • By phone: 1-888-977-8411*
  • By mail: Mail check or money order with payment stub to Union County Revenue Divison, PO Box 38, Monroe NC 28111-0038.
  • In person: Union County Revenue Division, in the Government Center, 500 N. Main St., Suite 119, Monroe NC 28112.

*A fee will be added if you choose to complete the payment transaction with a credit/debit card or eCheck. Mastercard, VISA and Discover accepted.