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The material explains what qualifies as a gap bill, how value and taxability appeals must be filed within 30 days, and what enforcement actions may occur if past-due taxes remain unpaid. It also details due dates, mail receipt rules, interest and late fees, and provides guidance on registration timing, address changes, incorrect bill reporting, and steps when a vehicle is sold or a tag is surrendered.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":35,"@type":76,"position":81},"https://docshare.wps.com/document/healthcare/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/gap-billing-questions-answers-local-property-taxes-on-your-motor-vehicle/310146/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/gap-billing-questions-answers-local-property-taxes-on-your-motor-vehicle/310146.png","ImageObject",300,407,{"name":92,"@type":93},"Aditya","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-22","2026-09-20",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",15,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What is GAP billing and when does it apply?","Question",{"text":113,"@type":114},"GAP billing is the billing of taxes for missed months between a vehicle’s registration renewal dates. It applies when one or more months are billed as a gap after the prior registration expires and before renewal or a new registration is issued.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"How do I appeal a GAP billing decision for value or taxability?",{"text":118,"@type":114},"Appeals of value and taxability must be filed with the tax office within 30 days of the notice date. The document also states value appeals must be made within 30 days of the due date on the bill.",{"name":120,"@type":111,"acceptedAnswer":121},"What enforcement actions can occur if a bill remains unpaid?",{"text":122,"@type":114},"Past due taxes are subject to enforcement measures such as garnishment of wages and bank accounts, levy on personal property, attachment of state tax refund income, and attachment of lottery winnings. Enforcement begins immediately after the due date.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},310146,1789875657,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":34,"category_name":35,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":14,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":130,"read_time":24},962085564549,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","GAP Billing  \nWhat is GAP billing?  \nThe billing of taxes where missed months of taxation exist between motor vehicle renewal dates. NC General 105-330.3(2) established the requirements and procedures for countries in NC to implement the gap billing process.  \nWhat constitutes a gap bill?  \nGap billing occurs when there are one or more months (a gap) in billed property taxes between the expiration of a vehicles registration and the renewal or the issuance of a new registration.  \nIs there an appeal process?  \nAppeals of value and taxability must be filed with the tax office within 30 days of the date of this notice.  \nWhat happens if bill remains unpaid?  \nPast due taxes are subject to enforcement measures including, but not limited to, garnishment of wages and bank accounts, levy on personal property, attachment of current and future state tax income refunds, and attachment of lottery winnings. Enforcement measures will begin immediately after the due date.  \nWhat is the due date?  \nTaxes must be paid on or before past due date. Payments received by mail are deemed received based on the U.S. Postal Service postmark. If no date is shown on the postmark OR if the postmark is not affixed by the U.S. Postal Service, the tax payment shall be deemed received when received in the tax office. G.S. 105-360(d) states that the burden of proof shall be on the taxpayer to show that the payment was timely made.  \nWhat is the interest rate?  \nInterest accrues at 2% for the first month and 3/4% added the first day of each month thereafter until paid in full.  \nWhy am I receiving a bill?  \nThe registration for the vehicle listed on this notice expired. The registration was recently renewed or anew registration was issued. During the lapse in registration, the vehicle was considered unregistered and the county is required to collect property taxes for vehicles with an unregistered status per NC General Statute 105-330.3(2) .  \nPoints to Remember  \nTo insure the registration and assessment process functions smoothly, we suggest you follow these instructions:  \n􀁮 Register your vehicle on time.  \n􀁯 Make sure the county you reside in appears correctly on your registration.  \n􀁰 Notify DMV of any address changes.  \n􀁱 Report all incorrect billings immediately.  \n􀁲 Notify the Tax Department immediately when a vehicle is sold and tag is surrendered.  \n􀁳 Pay your vehicle tax bill on time.  \nTwo Convenient Locations  \nGuilford County Tax Department The Independence Center  \n400 West Market Street Greensboro, NC 27401 Phone: 336-641-3320  \nEmail: [indtax@guilfordcountync.gov](indtax@guilfordcountync.gov)  \n[Website: www.guilfordcountync.gov](Website: www.guilfordcountync.gov)  \nGuilford County Tax Department Guilford County Office Building  \n325 East Russell Avenue High Point, NC 27260 Phone: 336-641-7911  \nEmail: [indtax@guilfordcountync.gov](indtax@guilfordcountync.gov)  \n[Website: www.guilfordcountync.gov](Website: www.guilfordcountync.gov)  \n16606158_ 5653MBRO  \nDecember 2024  \nLocal Property Taxes on your Motor Vehicle  \nQuestions & Answers  \nGuilford County Tax Department PO Box 3138  \nGreensboro, NC 27402 336-641-3320  \nEmail: [indtax@guilfordcountync.gov](indtax@guilfordcountync.gov)  \nVisit us at: [www.guilfordcountync.gov](www.guilfordcountync.gov)  \nProviding efficient, effective, responsive government that meets the public’s needs and improves our community  \nHow am I billed for taxes on my vehicle?  \nAbout two months before you renew your license plate, you will receive a bill which is due and payable on or before the 15th day of the following month for which the license plate expires. Beginning July 1, 2016 DMV will charge a late fee once the plate has expired and it has not been renewed.  \nThe first month the renewal is late, DMV will charge $15. The second month there will be a $20 charge. If the plate is expired more than two months the citizen will be charged $25 thereafter. The late fee is charged on the first of each month after the pl","cbCaivXPuDprt9m1","https://ap.wps.com/l/cbCaivXPuDprt9m1","pdf",564916,"English","# GAP Billing\n## What is GAP Billing?\n## What constitutes a gap bill?\n## Is there an appeal process?\n## What happens if the bill remains unpaid?\n## What is the due date?\n## What is the interest rate?\n## Why am I receiving a bill?\n## Points to Remember\n## Two Convenient Locations\n# Local Property Taxes on Your Motor Vehicle - Questions & Answers\n## How am I billed for taxes on my vehicle?\n## DMV late fees after plate expiration\n## DMV will not allow you to renew your registration\n## What if my address has changed?\n## How did you determine my vehicle value?\n## What if I don’t agree with my vehicle value?\n## What tax rates are used on my bill?\n## What if my bill is not correct?\n## What if I surrender my tag and sell my vehicle?","[{\"question\":\"What is GAP billing and when does it apply?\",\"answer\":\"GAP billing is the billing of taxes for missed months between a vehicle’s registration renewal dates. It applies when one or more months are billed as a gap after the prior registration expires and before renewal or a new registration is issued.\"},{\"question\":\"How do I appeal a GAP billing decision for value or taxability?\",\"answer\":\"Appeals of value and taxability must be filed with the tax office within 30 days of the notice date. The document also states value appeals must be made within 30 days of the due date on the bill.\"},{\"question\":\"What enforcement actions can occur if a bill remains unpaid?\",\"answer\":\"Past due taxes are subject to enforcement measures such as garnishment of wages and bank accounts, levy on personal property, attachment of state tax refund income, and attachment of lottery winnings. Enforcement begins immediately after the due date.\"}]","GAP Billing - Questions & Answers - Local Property Taxes on Your Motor Vehicle | PDF"]