Vehicle Registration Gap Billing

The Cherokee County Tax Assessor’s Department is responsible for the billing of taxes that were missed between motor vehicle registration expiration and renewal dates. This is known as gap billing. The General Assembly established the procedures and requirements to conduct these billings in 2017.

  • Why did I receive a gap property tax notice? There was a gap in the registration of your vehicle resulting in a gap in the taxes billed. The registration for your vehicle previously expired. The vehicle registration was recently renewed or a new registration was issued. During the gap in registration, the vehicle was unregistered. The County is required to collect property taxes for unregistered vehicles per North Carolina General Statute 105-330.3.
  • How many months can a gap property tax cover? A gap property tax notice will cover at least one month and will cover all months between registrations, without limitation.
  • When is my gap bill value determined? Vehicle value is determined as of January 1 of the calendar year in which the gap property tax notice was computed.
  • Can I appeal? Appeals of value, situs (location where taxed) and taxability must be filed with the tax office within 30 days of the September 1 that follows the gap property tax notice date. The letter of appeal should detail your reason for appeal and include any documentation that will assist us in reviewing the account.
  • When are the taxes due and when does interest begin? Taxes are due by the September 1 that follows the gap property tax notice date and can be paid without interest before the following January 6. Interest accrues for taxes paid on or after January 6 at 2% for the month of January and accrues at ¾ of 1% for each following month.
  • What if I do not pay the gap bill? Taxes are delinquent if not paid before the January 6 that follows the September 1 due date. Delinquent taxes are subject to collection actions, which may include bank account attachment, wage garnishment, levy on personal property or setoff of income tax refunds.
  • Why did I receive a gap property tax notice? There was a gap in the registration of your vehicle resulting in a gap in the taxes billed. The registration for your vehicle previously expired. The vehicle registration was recently renewed or a new registration was issued. During the gap in registration, the vehicle was unregistered. The County is required to collect property taxes for unregistered vehicles per North Carolina General Statute 105-330.3.
If you have any questions please contact the Cherokee County Registered Motor Vehicles Department at (828) 835-3296, ext. 1804