Collections

Collections

The Collection Division consists of the Current and Delinquent collections sections and the Customer Service section. Current collections pertains to tax bills that are within the allotted time frame for being paid. The Delinquent Collections section works to collect any and all property tax bills that are past-due. 

TAX PAYMENT OPTIONS:

    Pay in Person with cash, check, credit or debit card (PIN required) at One Courthouse Square, Carthage, NC.  Office hours are Monday - Friday from 8:00 am until 5:00 pm.

    Mail check or money order to Moore County Tax Department, PO Box 457, Carthage, NC 28327

   *Phone at 1-833-303-6673 (please have the bill number(s) you are paying when calling. 

   *Online at https://www.moorecountync.gov/tax/pay

*Payments made by phone or online will be assessed a one time convenience fee by MSB, the service provider.  The fee is based on the total amount due.  Convenience fees are in addition to the amount(s) owed and are calculated as follows:

     1.79% convenience fee will be charged for debit card payments using Visa and MasterCard

     2.19% convenience fee will be charged for debit card payments using American Express and Discover

     2.19% convenience fee will be charged for credit card payments using Visa, Mastercard, American Express and Discover

     A fixed $0.12 convenience fee will be charged for payments using e-check

Click here to view tax rates.

Current Collections

The Current Collections Section works to collect taxes that are due for all real property, personal property, and public service company property. Taxpayers are provided a billing statement regarding property taxes that are due relating to any taxable property in Moore County. Taxpayers may pay tax bills by sending the payment coupon directly to the Tax Department, visiting the Tax Department in the Historic Courthouse in Carthage, N.C., or pay online using credit or debit card.  A convenience fee is charged to the cardholder by MSB for credit  and debit card.

Delinquent Collections

All property owners are provided a billing statement indicating the property being billed, along with a value of the property and the tax amount due as well as the due date for the bill. For real property, the due date is September 1 of each year; however, a discount is provided to property owners who pay the bill prior to August 31. Real property tax bills are considered past due if not paid by January 5th, and after that date penalties are added for each month the bill remains unpaid along with any cost involved in collecting the taxes.

To see the billing schedule for the various types of taxable property, click HERE.

Taxpayers need to contact the Moore County Tax Department prior to January 14, 2020 regarding payment agreements to avoid collection remedies.

Tax Foreclosures

When real property accounts become past due, the Moore County Tax Department may initiate a foreclosure proceeding. If the property owner fails to act, the property will likely be put up for public auction.

Moore County uses Zacchaeus Legal Services to conduct tax foreclosure sales.  To gain complete foreclosure sale information, please visit Zacchaeus Legal Services at: https://www.ZLS-NC.com/property-for-sale

If you are interested in bidding on property under foreclosure, please read the information below:

FORECLOSURE:
Foreclosure is a collection tool that is used as a last resort after all other avenues of collection have been exhausted or deemed unsuitable for the parcel under consideration. Foreclosures by the Moore County Tax Collector’s Office are performed by Zacchaeus Legal Services   HTTPS://WWW.ZLS-NC.com/  pursuant to North Carolina General Statute §105-374.  Despite the initiation of foreclosure proceedings, the property owner will be given every opportunity to pay the taxes, legal fees and interest to avoid the loss of ownership.

SALE NOTICES:
Properties that are scheduled for public sale will be posted on the bulletin board at the Moore County Clerk of Superior Court’s Office, in the Customer Service Office of the Moore County Tax Department and in the classified legal ads of The Pilot Newspaper. All notices will be posted for two consecutive weeks prior to the sale. Notices of sale will indicate the time and date of sale. Tax sales will be held in the lobby of the Moore County Court House located at 102 Monroe Street, Carthage NC 28327.

BIDS:
Certified check or a cash deposit of 20% of the highest bid are required at the time of the sale. The balance is due upon delivery of the deed, which is usually 30 days following the Clerk of Superior Court's confirmation of the sale. The sale is subject to a 10-day period in which upset bids will be accepted at the Clerk of Superior Court’s office pursuant to North Carolina General Statute §1-339.25.

FINANCES:
You MUST have your funding in place prior to the sale. DO NOT bid on property at our sales unless you are able to pay the purchase price in full within the statutory time period.  Financing is not available. All sales must be paid with certified funds.

NOTICE TO BIDDERS.

General Statute § 1-339.69. Failure of bidder to comply with bid, resale. (a) When the highest bidder at a sale of personal property fails to pay the amount of the bid, the sheriff shall at the same time and place immediately resell the property. In the event no other bid is received, a new sale may be advertised in the regular manner provided by this Article for an original sale. (b) When the highest bidder at a sale or resale of real property or any upset bidder fails to comply with the bid within 10 days after the tender to the bidder of a deed for the property or after a bona fide attempt to tender such deed, the clerk of the superior court who issued the execution may order a resale. The procedure for such resale is the same in every respect as is provided by this Article in the case of an original sale of real property. (c) A defaulting bidder at any sale or resale or any defaulting upset bidder is liable on the bid, and in case a resale is had because of the default, the defaulting bidder remains liable to the extent that the final sale price is less than the bid plus all costs of the resale or resales. Any deposit or compliance bond made by the defaulting bidder shall secure payment of the amount, if any, for which the defaulting bidder remains liable under this section. (d) Nothing in this section deprives any person of any other remedy against the defaulting bidder. (1949, c. 719, s. 1; 2001-271, s. 18.)

SALE CONDITIONS:
Unless otherwise stated in the Notice of Sale, the sale will be held free and clear of all other liens with the exception of taxes not included in the tax judgment.

All sales are held subject to tax years not included in the judgment and the purchaser will be responsible for paying those subsequent taxes once the deed is recorded.

Moore County will not pay recording fees at the Register of Deeds office. Those fees are the responsibility of the purchaser and are to be paid when recording the deed.

If Moore County purchases the property at the sale, the property will be disposed of in accordance with North Carolina General Statute  §105-376.

Licenses

BUSINESS LICENSE ISSUED

The Moore County Tax Department issues beer/wine licenses, however, the license must first be obtained from the North Carolina ABC Board and the municipality, if applicable, in which the business is located. Copies of the NC ABC Board and municipal licenses are required before the Tax Department will issue a license. To obtain a license application, select beer/wine licenses; applications may also be obtained by visiting the Collections Office. Additional questions should be directed to 910-947-4116.
For further information on starting a new business, please visit www.nccommerce.com.

Tax Estimator

This calculator will compute your tax bill based on the value of your property and your county/township and fire district tax rates.

Calculate Your Bill

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FAQs

The due date is September 1. A discount is offered if paid by August 31. (Aberdeen, Carthage, Pinehurst, Southern Pines and Whispering Pines municipalities do not allow a 2% discount). Taxpayers have until January 5th to pay without a penalty.

Yes, partial payments can be made anytime before taxes become past due. If taxes are past due, you should contact the collections office to set up payment arrangements (CONTACT US).

Yes, prepayment amounts would be based on the previous year’s tax value and tax rates and would be subject to settlement when the value, rates, and bill are finalized.

Yes, as part of our commitment to providing citizens with efficient, convenient service, Moore County Tax Department has partnered with Official Payments Corp. to offer payment of taxes over the internet at www.officialpayments.com or by telephone by calling 1-800-272-9829. For Moore County tax bills, a jurisdiction code of 4350 should be used when paying via Official Payments and Visa, MasterCard, American Express and Discover credit and debit cards are accepted through this service. Electronic checks are also accepted using the online method. Official Payments Corp., the service provider, charges a convenience fee for payment processing.

North Carolina law states that all taxable real property shall be listed and billed in the name of the owner as of January 1st each year. If this is a bill for real property that was sold on or after January 1st, you may mail the tax bill directly to the new owner. It is Moore County Tax Department policy to provide a copy of the tax bill to the new owner as soon as possible. If you purchased property after January 1 and did not receive that specific tax bill, please call our office (910-947-2255).

Tax foreclosures are posted on the Moore County website www.moorecountync.gov approximately four weeks prior to the sale date. They are also posted in the foyer of the Moore County Courts Facility and published in the legal section of The Pilot newspaper.

The sales are conducted by the Moore County Sheriff’s Department in the lobby of the Moore County Courts Facility. The properties are sold at a public auction to the highest bidder.

You or a representative should be present to place a bid; however the bid is left open for 10 days for upset bids. The upset bid process is handled by the Moore County Clerk of Court’s office.

There is no set schedule but sales are usually scheduled about every eight weeks.

Buying tax liens is no longer legal in North Carolina and property ownership is only changed by recorded deed or will.

The foreclosure process may be started in April of the year in which the tax bill becomes delinquent.

If your mortgage company requested your tax bill information, ‘Copy Sent To Mortgage Co’ will be printed on the tax bill. It is the taxpayer’s responsibility to ensure that their mortgage company receives and pays the taxes.

The Tax Office issues beer/wine license, however, the license must first be obtained from the NC ABC Board and the municipality in which you are located, if applicable. Copies of those licenses are required by our office.  Beer & Wine licenses can be obtained from our collections office. Questions can be directed to 910-947-4116. Further information can be obtained on starting a new business by visiting www.nccommerce.com.

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