Office of the Tax Collector

The Mecklenburg County Office of the Tax Collector is responsible for administering and collecting ad valorem (property) and gross receipt (business) taxes. In addition, the office advertises, bills, collects and processes approved special assessments across the County (the City of Charlotte, the towns of Cornelius, Davidson, Huntersville, Matthews, Mint Hill, Pineville and unincorporated areas).

Real Estate

Real Estate Property Tax is based on the value of real estate as of January 1st of the current year. Real estate property refers to the physical land and everything attached to the land such as houses, barns, garages, etc. Real estate property also includes property that can be removed from the land such as a single-wide mobile home attached to a foundation.

Individual Personal Property

Individual Personal Property Tax is based on the value of the personal property as of January 1st of the current year. Examples of individual personal property are boats, campers, airplanes, and income producing farm equipment.

Business Personal Property

Business Personal Property Tax is based on the value of the personal property as of January 1st of the current year. Examples of business personal property include machinery, equipment, furniture, computers, and supplies.

Gross Receipts

We collect all gross receipts tax types for Room Occupancy, Prepared Food & Beverage, Heavy Equipment, Vehicle Rental Taxes, Taxicab, Attic Sale and Beer & Wine.

Regarding Special Assessments

The Office of the Tax Collector is responsible for advertising, processing, maintaining, billing, and collecting approved Special Assessments for Mecklenburg County.

Special Assessments are agreements between Mecklenburg County or a municipality within Mecklenburg County and property owners to solicit bids for specific improvement projects, awarding the project to a specific contractor, and providing up-front funding to pay for the project in full. In return, the affected property owners agree to repay the governing body in full within a certain timeframe. Each property owner has the option of paying their apportioned amount in full within a certain timeframe without interest or in annual installments with interest. Property owners must go through a process beginning with a neighborhood petition and concluding with approval from the respective governing board. Special Assessments are generally defined as contracts made for street, street lighting and/or annual utility costs for maintenance of street lighting, and sanitary water and sewer improvements.

Until a Special Assessment is paid-in-full, it is considered a lien on the property within the same meaning as a property tax lien.

Should you require further information, please contact the Office of the Tax Collector at 704-336-7600.