Motor Vehicle Gap Tax

About Gap Tax Billing

Cabarrus 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 gap billing.

The N.C. General Assembly established the requirements and procedures to conduct gap billing in 2017.

Gap Tax Billing Q&A

WHAT IS GAP BILLING OF PROPERTY TAXES FOR UNREGISTERED VEHICLES?

Gap billing of property taxes occurs when there is a lapse in property tax billing for one or more months between the expiration of a vehicle’s registration and the renewal of that registration or the issuance of a new registration. During the "gap," the vehicle is unregistered.

WHY DID I RECEIVE A GAP PROPERTY TAX NOTICE?

Motor vehicles are required by law to be taxed for every month. Taxes are paid to the NCDMV when a vehicle is registered with them. Taxes for vehicles not registered with the NCDMV are paid to the County. There was a gap in time between when the registration expired and when it was renewed with the NCDMV. The gap property tax notice covers taxes during the lapse in registration. The County is required to collect property taxes for unregistered vehicles per North Carolina General Statute 105.330.3

DOES THE PROPERTY TAX I PAID WHEN I RENEWED MY REGISTRATION APPLY TO THE GAP BILLING PERIOD?

No. Property taxes paid to the North Carolina Department of Motor Vehicles (NCDMV) at the time of registration renewal or issuance are for the same 12-month period as your registration. The taxes billed on a gap property tax notice are only for the months your vehicle was not registered with the NCDMV.

HOW MANY MONTHS CAN A GAP PROPERTY TAX NOTICE COVER?

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

CAN I APPEAL?

Appeals of value, taxing location and/or taxability must be filed with the County Assessor’s Office within 30 days of the due date shown on the notice. The letter of appeal should detail your reason for appeal and include any documentation that will assist us in reviewing the account.

WHEN ARE TAXES DUE?

The bill is due on the September 1st that follows the notice and is payable without interest through the following January 5th.

HOW CAN I PAY THE GAP PROPERTY TAX?

Cabarrus County real estate and personal property tax can be:

• ‍Paid online
• Paid using a credit card or debit card by calling 704-920-2119
• Mailed in with payment using the envelope and coupon provided with the bills
• Paid in person at the Cabarrus County Government Center Tax Collections office at 65 Church St. SE, Concord. Payment is accepted Monday through Friday from 8 a.m. to 5 p.m.

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Gap Tax Bill Sample