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1. What if I buy/sell my property during the year?

The owner of the property as of January 1 of the current tax year is responsible for the taxes for the entire year. The Tax Office does not prorate taxes; this should be taken care of between the buyer and the seller at the time of the sale. All unpaid taxes will be advertised in a local newspaper as being delinquent after January 5, and an additional cost will be added. Past due taxes are subject to enforcement measures including, but not limited to, garnishment of wages and bank accounts, levy on personal property, and foreclosure of real estate.

2. What if I disagree with my assessment?

Call the Surry County Tax Office and talk to the appraiser who assessed your neighborhood. If not satisfied, file an appeal to the Board of Equalization and Review. If not satisfied with Board’s decision, appeal to North Carolina Property Tax Commission, then to the North Carolina Circuit Court of Appeals.

3. What properties qualify for exemption or reduction of tax?

There are several classifications of “exempt” and “use value” property which are taxed at a deferred rate until they are sold or no longer qualify for exempt or value status (at which time the owner will be billed the deferred tax amount for the current year and the three prior years). Property can be exempt if it is used for educational, charitable or religious purposes. Property that is historical or used for farm or forestry purposes may qualify for the use value program. A property retains its historical status until destroyed. An application must be filled out with Surry County’s Tax Office.

4. Is there a reduction of taxes for elderly or disabled persons?

North Carolina excludes from property taxes the greater of twenty-five thousand dollars ($25,000) or fifty percent (50%) of the appraised value of a permanent residence owned and occupied by a qualifying owner. A qualifying owner is an owner who meets all of the following requirements as of January 1 preceding the taxable year for which the benefit is claimed:

• Is at least 65 years of age or totally and permanently disabled



• Has an income for the preceding calendar year of not more than $25,600



• Is a North Carolina resident



Income is defined as monies received from every source including Social Security benefits, retirement payments, proceeds from insurance policies, interest dividends, etc. It does not include gifts or inheritances from a spouse or immediate family member. For married applicants residing with their spouses, the income of both spouses must be included, whether or not the property is in both names.


Applications must be filed with Surry County's Tax Office.

5. What are my options for payment of my tax bill?

We offer a variety of options for tax bill payment, including tax payment online. A complete list of your options can be found by viewing our Tax Payment Options page.

6. When are property taxes due and are there interest and penalties for late payment?

Property tax payments for real and personal property taxes are due on September 1 of each year. Taxes not paid by January 5 accrue interest in accordance with North Carolina General Statutes. Interest begins to accrue against unpaid taxes at the rate of 2 percent on the sixth day of January following the date on which those taxes became due. Beginning on the first day of February and continuing thereafter, interest accrues at the rate of 0.75 percent per month, in addition to the 2 percent that accrued in January.

7. What happens if I make a payment by check and my check is returned by the bank?

Under North Carolina General Statute, a returned check fee calculated at 10% of the check amount will be charged. In addition, tax receipts are invalid if payment is made with a check that fails to clear the bank and could result in the accrual of interest if there is not a valid tax receipt by January 5.

8. Is a Federal Tax ID number the same as a Sales Tax Number?

No, the NC Department of Revenue issues a state sales tax number, which allows you to buy wholesale and sell retail. There may be a fee to set up this account; you can reach the NC Dept. of Revenue at 336-896-7024.