• The 2023 tax rate for Person County is $.7225 per $100 value.
• The 2023 tax rate for the City of Roxboro is $.80 per $100 value.
• The fire tax for 2023 for Person County, excluding properties located in the City of Roxboro, is $.05 per $100 value.
  

  
  (With a median home value of $118,000, the average home in Person County and not in the city limits of Roxboro is charged $908.60 annually. Person County taxes would be $849.60 and the Fire Tax would be $59.00.)

Historic tax rates are shown below:

Property Transfers
Real estate taxes are generally the legal obligation of the owner of record as of January 1. However, in the case of a transfer of ownership, North Carolina Law transfers the liability for unpaid taxes to the owner as of the date the taxes become past due. This means if the taxes are unpaid as of January 6, the owner as of that date is responsible for the payment of the taxes. Ordinarily, taxes are prorated at the time of the transfer of ownership. To determine if your taxes were prorated at the time of closing, contact your realtor or closing attorney. The best way to make sure there are no surprises regarding unpaid taxes is to request that the taxes are paid upon the closing of the transaction. If current year taxes are not yet due, we will accept prepayments based on the previous year's rate.

Mortgage Escrow Accounts
We update billing information to your financial institution (or their servicing agent) on a daily basis. A statement will also be sent to the property owner. If you are unsure as to whether your tax bill has been paid, check with your mortgage company. Most mortgage companies pay the tax bill prior to December 1. You may also check online to determine if your taxes have been paid. 

When are tax bills mailed?
Real Estate and Personal Property bills are mailed in August of each year. These bills are due on September 1 and are payable up to the interest date listed on your Tax Bill without interest.

How can my taxes go up?
Taxes may increase from the prior year for any one of the following reasons:

• A change in the tax rate by Person County or the City of Roxboro.
• The assessment increased due to revaluation (or if certain improvements made).
• Additional taxable property was acquired (real estate or personal).

I cannot pay, what should I do?
You can pay using a credit card over the phone or the Internet. Otherwise, you should contact the Tax Collector's Office for further information. Property taxes are not based on the ability to pay or income. Property taxes are an ad valorem tax which means according to value.

What methods of payment do you accept?
We accept cash, check, credit/debit (excluding American Express) and money orders over the counter,  IVR,  and on-line using our website, http://tax.personcountync.gov/. You may pay by phone by calling 1-877-369-0027. Additional fees are charged for credit/debit card payments.

Tax and Tag Together Program
Your vehicle registration renewal fees and vehicle property tax are due at the same time. You will receive one bill in the mail about 60 days before your vehicle registration expires. Pay it all together online at http://www.ncdot.gov/dmv, by mail to North Carolina Department of Motor Vehicles, or in person at any DMV tag agency.

Address Confirmation
When you receive your vehicle registration renewal card from DMV, please make sure your address and county are correct. If the address and county are wrong, DMV must be notified. Otherwise, you will be billed for taxes incorrectly.

How is the tax value and tax rate determined?
The responsibility of the Tax Assessor's Office is to determine the fair market value (retail value) through market analysis in order to value all taxable property in the County. The total value of all the property in the County is called the tax base. Governing bodies from each jurisdiction adopt a budget. To determine a tax rate, the budget is then divided by their tax base. The tax rate is based on amounts per each $100 in value.