The property tax law calls for counties to charge interest for overdue accounts. Recent legislation now allows counties to block the license plate (registration) renewal for any vehicle for which the owner owes an overdue property tax.

A county tax collector can place a "block" on the registration of any vehicle for which property tax payment is at least four months overdue. If a county places a "block" on the vehicle registration, the DMV is unable to renew the license plate for that vehicle until the owner presents the DMV with a standardized paid tax receipt.

The DMV is not involved in establishing the value of a vehicle for property tax purposes. It furnishes a record of the make and model of the registered vehicle, and the local county assessment office determines the tax accordingly.

The new law covers all motor vehicles except:

• vehicles exempt from registration by North Carolina law;
  
  
• manufactured homes;
  
  
• mobile classrooms and offices;
  
  
• semi-trailers registered on a multi-year basis;
  
  
• motor vehicles owned or leased by public service companies; and
  
  
• vehicles in confidential status.

North Carolina residents who have not registered their vehicles or who have not renewed their vehicle registrations are required to list their vehicles with their county of residence by January 31 of each year.