Sampson County Tax Administration
The Sampson County Tax Office is responsible for the appraisal and assessment of property for taxation in Sampson County, including taxation for the County, other municipalities, and special taxation districts. The Tax Assessor is charged with supervising the listing and assessing of property by its owners and for actively discovering unlisted property. The Assessor is further responsible for maintaining all tax records, which include tax listings, property transfers, and new construction, for the interpretation and understanding of tax laws, and the custody and maintenance of county tax indexes and maps. The Tax Collector is charged to employ all lawful means to collect all property tax, special tax, licenses, etc., and with the annual settlement of said taxes collected.

Sampson County Tax Rates:
Countywide Tax Rate: $ .83 per $100 valuation
Clinton City School District Supplemental Tax: $ .145
Fire Service District Tax Rates:
Clinton .1000 cents
Clement .0900 cents
Autryville .0950 cents
Garland .1000 cents
Taylors Bridge .0350 cents

Special Fire Districts Tax Rate
Plain View .0900 cents
Halls .0700 cents
Spivey's Corner .1000 cents
Franklin (Harrells) .0800 cents
Turkey .0700 cents
Vann's Crossroads .1000 cents
Godwin-Falcon .1000 cents
Coharie .0850 cents
Herring .0850 cents
Honeycutt-Salemburg .1000 cents
Piney Grove (Giddensville) .0750 cents
Newton Grove .0650 cents
Taylors Bridge .0700 cents
Goshen Fire .0700 cents

Property Tax Listing
Effective January 1, 1993, the annual listing of all licensed vehicles, boat trailers, utility trailers, travel trailers, truck, motorcycles, and recreational vehicles is not required due to the adoption of North Carolina General Statute 105-330. Under the new law, all vehicles will be billed automatically by the County Tax Assessor in the name of the record owner as of the day on which the current vehicle registration is renewed or the day on which a new registration is applied for. Taxpayers are still required to list all unlicensed vehicles by January 31st to avoid 10% late list penalty.

  • What to list?

  • Property owners should list the following:
    1. All unlicensed automobiles, trucks, trailers, campers, motorcycles, and recreational vehicles.
    2. Mobile homes, boats and motors, farm equipment and machinery.
    3. All improvements or changes to real estate.
    4. All business machinery and equipment.

  • When to list?
  • Listing of taxes begins January 2nd. The deadline for the listing is January 31st. Completed forms must be postmarked by the U.S. Postal Service no later than January 31st to avoid a 10% late list penalty.

  • Where to list?
  • If you have property described above in "What to List", the necessary forms are available at the Sampson County Tax Office at 126 West Elizabeth Street in Clinton. Assistance in completing the forms is available at the Tax Office, Monday through Friday, 8:00 a.m. to 5:00 p.m.

    Property Tax Relief for the Elderly and Permanently Disabled (N.C.G.S. 105-277.1)
    North Carolina excludes from property taxes the greater of twenty thousand dollars ($20,000) of 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:
    1. Is at least 65 years of age or totally and permanently disabled.
    2. Has an income for the preceding calendar year of not more than nineteen thousand seven hundred dollars ($19,700).
    3. Is a North Carolina resident.

    Income is defined as the adjusted gross income, as defined in Section 62 of the Internal Revenue Code, plus all other moneys received from every source other than gifts or inheritances received from a spouse, lineal ancestor, or lineal descendant. For married applicants residing with their spouses, the income of both spouses must be included, whether or not the property is in both names.
    The application period for the elderly and permanently disabled exemption is January 2, 2006 to June 1, 2006. top

    Registration/Taxation of Motor Vehicles (N.C.G.S. 105-330)
    A registered motor vehicle is every vehicle which is self-propelled (such as cars, trucks, motorcycles and motor homes) and every vehicle designated to run upon the highways which is pulled by a self-propelled vehicle (such as trailers). This does not include mopeds.

    All registered motor vehicles are listed by the Assessor from information provided by the North Carolina Division of Motor Vehicles including the name and address at the renewal of a registration or purchase of a new registration. The County Tax Office is not notified of name or address changes after a renewal is made. Approximately three (3) months after a registration takes place, an individual bill will issued by the Tax Assessor’s Office for each vehicle registered.

    The owner of a classified motor vehicles who does not register the vehicle or does not renew the registration of the vehicle on or before the expiration date of the current registration shall list the vehicle for taxes with the Assessor of the County in which the vehicle is located on or before January 31st following the date the unregistered vehicle is acquired, or in the case of a registration that is not renewed, January 31st of each succeeding year that the vehicle is unregistered.

    Statements issued for each registered motor vehicle’s property tax are separate and apart from any other property tax bill including real estate and become due the first day of the fourth month after registration. Taxes are past due on the first day of the fifth month after registration. Accounts that are past due are assessed an interest charge of 5% the first month and 3/4% each month thereafter. Failure to pay registered motor vehicle bills after the eighth month when they are first become due will result in the enforcement of a "block" to the registration. If this occurs, the North Carolina Division of Motor Vehicles is required to not issue a renewal card for that particular vehicle. Proof of payment of taxes due is then required before the renewal can take place.

    The date of registration is the listing date for each vehicle and begins a twelve-month "tax year" for the vehicle. Because registered motor vehicle billing is based on the date of registration, you may not receive a bill on every registered vehicle you own at the same time.

    The tax value of a registered motor vehicle may be appealed to the Assessor within thirty (30) days of the date of the notice. Filing an appeal does not extend the time period for payment of the notice. Interest will accrue from the date the bill becomes past due. An owner who appeals the valuation of a classified motor vehicle shall pay the tax on the vehicle when due, subject to a full or partial refund if the appeal is decided in the owner’s favor.

    Taxes due on registered motor vehicles are no longer included in real property statements. Therefore, your mortgage company will not receive a bill for your motor vehicles. Sampson County bills and collects the property tax on registered motor vehicles for all municipalities within the County.

    If the owner of the classified motor vehicle either transfers the motor vehicle to a new owner or moves out of state and registers the motor vehicle in another jurisdiction, and the owner surrenders the registration plates from the listed vehicle to the Division of Motor Vehicles, then the owner may apply for a release or refund of taxes on the vehicle for any full calendar months remaining in the vehicle’s tax year after the date of surrender. To apply for a release or refund, the owner must present to the Tax Office, within 365 days after surrendering the plates, the receipt received from the Division of Motor Vehicles along with proof showing change of title or that the vehicle has been registered in an out-of-state jurisdiction. top

    Tax Collections
    The Sampson County Tax Office is solely responsible for the collection of all county taxes, fire district taxes, and school district taxes. The Department is currently collecting taxes also for the municipalities of Turkey, Harrells and Clinton.

    Tax bills for real estate, business personal property and individually owned personal property are mailed to Sampson County property owners in July of each year. Registered motor vehicle bills are mailed monthly (see above).

    Sampson County allows a 2% discount on real estate, business personal property and individually owned personal property tax bills if paid by August 31st (or if bearing U.S. Postal Service postmark of August 31). If August 31 falls on a Saturday or Sunday, the discount period is extended to the next business day. No discount is allowed on licensed vehicle tax notices.

    Taxes on real estate, business property and individually owned personal property are due September 1st. Payment without interest may be made through January 5th. Should January 5th fall on a Saturday or Sunday, the payment is extended to the next business day. Mail payments are deemed as received as of the date affixed by the U. S. Postal Service. Upon receipt of tax bill, if full payment cannot be made, partial payment will be accepted until taxes become delinquent after January 5th.

    Real estate, business personal property and individually owned personal property taxes not paid in full by January 5th are assessed an interest charge of 2% for the month of January and an additional 3/4% each month thereafter. All unpaid real estate accounts will be advertised in the local newspaper in the name of the property owner as of January 1st. This normally occurs the first week in March, and all associated costs of advertising become a part of the tax lien.

    Registered motor vehicle accounts that are past due are assessed an interest charge of 5% the first month and 3/4% each month thereafter. In addition, the Department blocks the renewal of the license tag until the taxes are paid in full.

    Enforced collections begin immediately upon the account reaching delinquent status. These legal actions may include garnishment of wages, attachment of bank accounts or rents, seizure and sale of personal property and foreclosure. top

    Board of Equalization and Review
    The Board of Equalization and Review is a local body charged with hearing appeals of property taxation. The Board of Equalization and Review has the authority to increase or reduce property values on its own motion. In Sampson County, the Board of Commissioners sits as the Board of Equalization and Review. The Board convenes no earlier than the first Monday in April and no later than the first Monday in May. Hearing times are advertised in the local newspaper. A taxpayer who wishes to appear before the Board of Equalization and Review may simply appear at one of the designated times, but an appointment is preferred. The taxpayer will be required to provide specific information as to why the tax relief should be granted. Appeals of the rulings of the Board of Equalization and Review must be made to the State Property Tax Commission.

    Taxation of Gross Receipts Derived From Retail Short-Term Lease or Rental of Motor Vehicles
    On May 17, 2000, the North Carolina General Assembly signed into law S.L. 2000-2, an act repealing the property tax on certain vehicles leased or rented under retail short-term leases or rentals. The act further authorized counties to levy local taxes on the gross receipts derived from these retail short-term leases to replace a portion of this lost revenue. The amount levied would be 1 1/2 % of the gross receipts from the short-term lease or rental of the vehicle at retail to the general public. Motor vehicles subject to this gross receipts tax include: passenger cars, vans, mini-vans, sport utility vehicles, cargo vans, pickup trucks, trucks with gross vehicle weight of 26,000 pounds or less, and trailers or semi trailers of 6,000 or less.

    Sampson County has adopted an ordinance authorizing the establishment of such a levy, effective July 1, 2000. The taxes levied are due and payable to the County in monthly installments on or before the fifteenth of each month following the month in which the tax accrues. The County will distribute to taxable establishments the necessary forms for filing returns along with instructions to insure full collection of the tax. Every taxable establishment required to collect the tax shall, on or before the 15th day of each month, prepare and render a return to the County.

    A person, firm, corporation or association who fails or refuses to file a return and pay the tax levied herein shall pay a penalty of ten dollars ($10.00) for each day's omission up to a maximum of two thousand dollars ($2,000.00) for each return. In case of failure or refusal to file a return or pay the tax for a period of thirty (30) days after the time required for filing the return or paying the tax, there shall be an additional tax, as a penalty, of five percent (5%) of the tax due, with an additional tax of five percent (5%) for each additional month or fraction thereof until the tax is paid. The County Board of Commissioners, for good cause shown, may compromise or forgive any penalty or additional tax imposed hereunder.

    Any person, firm, corporation or association who willfully attempts in any manner to evade a tax imposed herein or who willfully fails to pay the tax or make and file a return shall, in addition to the penalties provided by law and herein, be guilty of a misdemeanor punishable as provided by law.

    Tax Administrator:
    Jim Johnson

    Physical Address:
    Courthouse Annex Building
    126 West Elizabeth Street
    Clinton, North Carolina 28328

    Mailing Address:
    Sampson County Tax Administrator
    Listing and Assessing
    Post Office Box 1082
    Clinton, North Carolina 28329

    Telephone: (910) 592-8146
    Facsimile: (910) 592-4865

    Tax Collector:
    Angela S. Sanderson

    Mailing Address:
    Post Office Box 207
    Clinton, North Carolina 28329

    Telephone: (910) 592-7081
    Facsimile: (910) 592-1945

    home | about | departments | employee info. | public info. Website Design and Web Hosting by Wordwright Web
    Copyright © 2005 Sampson County NC. All rights reserved.