Revenue & Collections Division

The Revenue & Collections Division is responsible for billing and collecting property taxes, ambulance service fees, and other County revenues. This page explains what we collect, how to make payments, and what may happen if taxes or fees become past due.

Our goal is to help taxpayers understand their bills, pay on time, and get assistance when needed.

What We Collect

The Revenue & Collections Division bills and collects:

• Real and personal property taxes
• Ambulance (EMS) service fees
• Delinquent tax payments
• Mobile Home Moving Permit fees
• Business privilege taxes (beverage license)
• Occupancy taxes

If you have a question about a bill you received, please contact us for help.

How to Pay

You can pay your property tax bills, ambulance bills, and some other county fees in several ways:

• Pay Online or In Person
• Payment Assistance Programs (payment plans and monthly drafts)
• EMS Ambulance Bill Payments

Payment methods and details, including drop box locations and phone payments, are available on the Payment Options page.

Delinquent Taxes

Property taxes become delinquent after January 5 each year. Interest begins the next day. The Tax Office is required by North Carolina law to collect past-due taxes using specific collection methods.

Common collection methods include:

• Wage garnishments
• Bank account attachments
• North Carolina state income tax refund intercepts
• Rent levy for rental property owners
• Attachment of funds held by third parties (contractors, tenants, real estate closings)
• Property tax foreclosure (In Rem process)

We encourage taxpayers to contact us early if they are unable to pay in full. Many issues can be resolved before enforcement actions begin.

Collection Enforcement Actions

North Carolina law authorizes the Tax Office to take certain actions to collect past-due taxes. These include:

Wage Garnishments

The Tax Office may notify your employer to withhold a portion of your wages to pay your past-due taxes. Garnishments continue until the bill is paid.

Bank Attachments

A bank attachment requires your financial institution to send available funds in your account to the Tax Office to pay the debt.

NC State Refund Intercept

Past-due taxes may be collected from your North Carolina income tax refund through the state’s Debt Setoff Program.

Rent Levy

If you rent out property, the Tax Office may require your tenants to send their rent payments directly to the County until the delinquent taxes are paid.

Tax Foreclosure

If taxes remain unpaid, the County may begin tax foreclosure through the In Rem foreclosure process. Property may be sold at public auction to recover the taxes owed.

Mobile Home Moving Permits

Before moving a mobile home, state law requires a Mobile Home Moving Permit. The permit verifies that:

• Taxes are paid for the current year
• No delinquent taxes are owed

To request a permit, visit the Mobile Home Moving Permit page.

Other Taxes We Collect

Beverage License

Businesses that sell beer or wine must obtain and renew an ABC Beverage License each year. More information is available at:  Beverage License Information .

Occupancy Tax

Hotels, short-term rentals, and other lodging providers must collect and remit occupancy tax on overnight stays. Learn more at: Occupancy Tax Information.

How to Avoid Enforcement Actions

• Pay your bill before January 5 to avoid interest.
• Consider joining a payment assistance program.
• Contact us early if you cannot pay in full.
• Keep your mailing address updated with the Tax Office.

We are here to help you stay current and avoid problems.

Contact Revenue & Collections

If you have questions about payments, bills, or past-due accounts, please contact us.

Phone: 919-245-2100 (Option 2)
Email: tax@orangecountync.gov

If you need an interpreter or a disability-related accommodation, please tell us when you call or visit. We want all County services to be accessible to everyone.