Tax Department
Welcome to the Yancey County Tax Administration Office
Tax Office hours are weekdays from 8:30 am to 5:00 pm. While you may come into the office for assistance, property owners may also call the office for assistance at 828-682-2198 or use the online resources below. If you wish to visit the office, you can find us in the Yancey County Courthouse at 110 Town Square Burnsville, NC 28714. To make a payment on your property tax bill, you may visit Room 1. For questions and concerns regarding Property Tax Collections, you may visit Room 2 to see Deputy Tax Collector, Fonda Thomas and for questions and concerns regarding Property Tax Assessing, you may also visit Room 2.
The Tax Department consists of two sections, the Property Tax Assessing and Property Tax Collections and is responsible for obtaining, developing, analyzing, and maintaining records necessary for the appraisal, assessment, billing, collection, and listing of taxes associated with real and personal property within the jurisdiction of the county, according to the state of North Carolina General Statutes. The Tax Department is required to provide information, research, and maintain records for the NC Department of Revenue, and provide statistical information for General Assembly analysts. The department also serves as the staff liaison to the Board of Equalization and Review.
See the Frequently Asked Questions section for more information, in addition to the information listed below:
Property Tax Relief Programs
If you qualify for the tax relief programs listed below, visit the North Carolina Department of Revenue web site to complete the application. The descriptions and appropriate forms are listed below for each tax relief program. You may visit the link below to be directed to Department of Revenue website, find the appropriate form and complete the required information. Once the application is completed you may return it to the Yancey County Tax Administration Office either by mail or in person.
Elderly or Disabled Exclusions:
Short Description: This program excludes the greater of the first $25,000 or 50% of the appraised value of the permanent residence of a qualifying owner. A qualifying owner must either be at least 65 years of age or be totally and permanently disabled, must be the applicant’s permanent and primary residence and the annual household income can’t be no greater than $33,800
Note: When applying for the Elderly Exclusion, proof of income is required to be submitted with the application. Preferably an income tax return; if an income tax return can’t be provided in lieu a statement of benefits from Social Security or a bank statement showing proof of benefit’s will also be accepted.
Note: When applying for the Disability Exclusion; in addition to proof of income. You must file Form AV-9A Certificate of Disability with the Yancey County Tax Office
Disabled Veteran Exclusion:
Short Description: This program excludes up to the first $45,000 of the appraised value of the permanent residence of a disabled veteran. A disabled veteran is defined as a veteran whose character of service at separation was honorable of under honorable conditions and who has a total and permanent service-connected disability or who received benefits for specially adapted housing under 38 U.S.C. 2101. The applicant must have been disabled as of January 1 of the year in which the benefit is requested. There’s no age or income limitation for this program. This benefit is also available to a surviving spouse (who has not remarried) of either (1) a disabled veteran as defined above, (2) a veteran who died as a result of a service-connected condition whose character or service at separation was honorable or under honorable conditions, or (3) a service member who died from a service-connected condition in the line of duty and not as a result of willful misconduct. See G.S. 105-277.1C for full text of the statute.
Note: When applying for the Disabled Veteran Exclusion you must file Form NCDVA-9 Certification for Disabled Veteran’s Property Tax Exclusion. This form must be completed by a Veteran’s Service Officer through either a State Veteran’s Service Center or a County Veterans Service Office
Property Tax Relief on NC Motor Vehicle
Disabled Veteran NC Motor Vehicle: This exemption exempts from taxation a motor vehicle given to a qualified disabled veteran by the United States government or motor vehicle altered with special equipment to accommodate a service related disability. Please complete “Form AV-10V”
Forms for Exemption and Exclusion forms can be found here:
https://www.ncdor.gov/taxes-forms/property-tax/property-tax-forms#exemption-and-exclusion-forms
IMPORTANT INFORMATION
As per G.S. 105-307 the listing period is the month of January unless extended by the Board of County Commissioners. Any change to real estate or personal property that is subject to taxation is to be listed by the taxpayer during this time. Taxable personal property includes but is not limited to: business assets, untagged motor vehicles, boats, personal watercraft, untagged campers, untagged trailers, mobile homes, and aircraft. Anyone who fails to list property during the regular listing period will be subject to a 10% penalty.
In-Person Payments
If you wish to pay in person you will be visiting the Tax Collections Office within the Yancey County Courthouse at 110 Town Square, Rm 1. Payments can also be placed in the drop box, which is located at the top of the sidewalk in front of the Yancey County Courthouse. All of the drop boxes are collected twice per workday. The first is by 12:00pm and then again by 5:00pm.
Payment Options
The Tax Office also accepts credit cards, debit cards, & E-check payments. They can be made in person, or by calling 828-682-2197 and online by clicking the “Pay Taxes” tab at the top of the screen. When paying online, there is a small service fee. The tax payer will need the bill year, bill type, and bill number to ensure the payment is credited properly. You can also click this Pay Taxes Online link to view and pay your tax bill.
Important Information regarding payments
If you make a payment on your tax bill in the month of August for the full amount rather than the discounted amount you will forfeit the 2% discount. The payment will be applied to your account as received and no refunds will be issued.
Find Our Most Frequent Questions Below
We often get the questions displayed below. When you click the question, a dropdown box will show the answer. If you have other questions, please contact the appropriate person listed under "Tax Contacts" on the right side of the page.
Frequently Asked Questions
Data is pulled for billing around mid-July. Payments can start being made on accounts immediately once bills are in the system. Tax bills are mailed to property owners on or before August 1st of the tax year. If tax bills are paid during the month of August, property owners will receive a 2% discount.
The owner of personal property (see explanation under Personal Property above) as of January 1st of the current tax year is responsible for taxes for the entire year. Real estate taxes are not pro-rated either but are usually handled between the buyer and seller at the time of closing. You should refer to your closing statement to see if provisions for property taxes were made at that time. Most attorneys pro rate the taxes on real estate on a calendar year basis and depending on the time of year the closing is processed determines whether the taxes are paid to the tax department directly or if the seller pays the buyer their portion of the taxes and then the buyer is responsible for payment of the entire tax bill to the tax office. The tax bill is sent to the owner of record as of January 1st of the tax year. The January 1st owner’s name will appear on the tax bill and is the responsibility of the owner on record to forward the bill onto the new owner if there is a change in ownership. The reason for sending the new owner the bill is if these taxes are not paid, a lien is placed on the property and any action as described above will be taken against the current owner.
Of course, no matter how thorough and fair a revaluation may be, there are still instances when only the property owner has all the information necessary for an accurate appraisal. That is why there is a relatively easy appeal process. First, complete the appeal form that can be found at the bottom of the page and return it to the Appraisal Office. The Tax Assessor will contact you and will discuss your concerns after reviewing the back-up used during the revaluation of your property. We will make any corrections that are appropriate based on the review or make no changes. This will be an appeal to the Yancey County Board of Equalization and Review which appointed by the Board of County Commissioners. Appeals must be submitted prior to the convening of the Board of Equalization and Review which meets between the first Monday in April and the first Monday in May. It is incumbent upon the appellant to prove that the assigned value is incorrect.
If you are still dissatisfied with your property value after being heard by the Board of Equalization and Review, the next step is to appeal to the North Carolina Property Tax Commission in Raleigh. Very rarely is this step required. From the Property Tax Commission, you may appeal to the North Carolina Court of Appeals and finally to the North Carolina Supreme Court. Again, these appeals are very rare since every effort is made by the Tax department to resolve our issue locally among people who are most familiar with property values in Yancey County.
Revaluation is a systematic, in depth process using a Computer Aided Mass Appraisal (CAMA) system to reappraise or reassess all real property in the County to the current market value. (Appraised value and assessed value can be used interchangeably in North Carolina because property is required to be assessed at 100% of its appraised value.) The real estate market is one of constant change caused by the freedom we have to buy and sell property. This change can vary greatly depending on a property’s size, type and location. This can create an inequitable situation in the level of assessment among owners of property and inequity among differing types of property.
The longer this situation exists, the more unjust it becomes. The end result is an unfair tax burden on those properties which have an assessed value close to the actual market value compared to those properties whose assessed value is well below market value. The relationship between assessed, or tax value, and market value is called the sales/assessment ratio.
A countywide revaluation is an enormous and complex task. Yancey County is fortunate to have contracted a qualified and knowledgeable reappraisal team, Pearson Appraisal to perform Yancey County’s 2024 revaluation. Field inspections are being conducted, sales files are developed and analyzed and market trends being monitored. Contacts are made with property owners, local realtors, building contractors, building suppliers and home lending institutions, all for the purpose of being as knowledgeable as possible about property values.
Mailing address changes can be made by coming into the office and having a member of our staff change your mailing address, call the office and have a member of our staff change your mailing address over the phone, or fill out the “change of address” located on the right of this page and send it into our office.
