Rate Breakdown

Property taxes in Bertie County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Bertie County

In Bertie County, property taxes are calculated based on the assessed value of your real and personal property and the combined tax rate set by the Board of Commissioners. The county conducts a general reappraisal periodically to ensure that all properties are valued at their current market value as of the effective date of the reappraisal. This assessed value serves as the tax base.

The tax rate, often referred to as the millage rate, is expressed in dollars per $100 of valuation. To determine your annual tax obligation, the county multiplies your property’s assessed value by the total tax rate (which includes both the county-wide rate and any applicable municipal or fire district rates). For example, if your home is assessed at $100,000 and the total tax rate is $0.90 per $100, your annual tax bill would be $900.

Available Exemptions

North Carolina state law provides several property tax relief programs to assist qualified homeowners. These programs are administered at the county level, and applicants must generally meet specific criteria to qualify:

• Elderly or Disabled Exclusion: Available to homeowners who are at least 65 years of age or are totally and permanently disabled, provided their income does not exceed the statutory limit set annually by the North Carolina Department of Revenue.
• Disabled Veteran Exclusion: This program offers a significant reduction in the assessed value of a permanent residence for honorably discharged veterans who have a total and permanent service-connected disability, or for the unmarried surviving spouse of such a veteran.
• Circuit Breaker Tax Deferment: This program limits the amount of property tax to a percentage of the owner’s income. The difference between the taxes due and the amount paid is deferred, though it may become a lien on the property.

Payment Schedule & Deadlines

Property tax bills in Bertie County are typically mailed in July or August each year. The tax year runs from January 1 through December 31. The following schedule and regulations apply:

• Due Date: Taxes are due on September 1 of the current year.
• Delinquency Date: Taxes become delinquent if not paid by January 5 of the following year.
• Late Penalties: If payment is not received or postmarked by the January 5 deadline, interest begins to accrue at a rate of 2% for the first month and 0.75% for each subsequent month.

Failure to pay property taxes may result in enforcement actions, including the garnishment of wages, attachment of bank accounts, or tax liens and foreclosure proceedings on the property.

Appealing Your Assessment

If you believe your property’s assessed value does not reflect its fair market value, you have the right to appeal. The process begins with an informal review by the Bertie County Tax Assessor’s office. If you remain dissatisfied with the results of the informal review, you may file a formal appeal with the Bertie County Board of Equalization and Review. You must provide evidence, such as recent appraisals, sales data of comparable properties, or documentation of structural issues, to support your claim that the valuation is incorrect.