Attachments & Garnishments
Once a tax bill has become delinquent, the Tax Collector has the authority (given by NCGS 105-368(a)) to garnish the taxpayer’s wages or to attach rent, bank deposits, or other funds that are being held on behalf of the taxpayer to satisfy the debt. By law, the wages or funds must be sent to the Tax Collector to satisfy the delinquency, including service fees ($15 to $30). If you are a taxpayer who has received a Notice of Attachment or Garnishment, note that we have also notified your employer, bank or renter to send your funds to the Tax Collector to satisfy your debt.
Wages Garnished
Your employer is required to send 10% of your gross wages per pay period until the amount requested including the service fee is paid or until they receive a Release of Garnishment from our office.
Bank Account Attached
Your bank will immediately place a 10-day hold on any funds on deposit up to the amount needed to satisfy your debt. During the 10-day holding period you may choose to pay with cash or certified funds the total amount due and the tax office will send a Release of Attachment to your bank. After 10 days has passed, the bank will withdraw the funds and send them to the Tax Collector. Note: your bank may also charge you a fee for processing the attachment.
Rent Attached
Your renter is required by law to send the total rent payment each month until the total due including service fees are paid in full. If you choose to voluntarily pay, you must do so in our office in Hillsborough. Upon receiving your payment, the tax office will send a Request for Release of Attachment to your renter. You may voluntarily make a partial payment or pay the balance in full at any time during the garnishment period.
Other examples
Attachments can also include funds due to owners of low-cost housing as subsidies for rent (Section 8), Escheated funds held by the state, and funds awarded to taxpayers as a result of a lawsuit.