NCDOR is Experiencing High Call Volume
NCDOR is experiencing a high volume of calls which may result in longer than expected wait times. We apologize for any inconvenience this may cause.
AV-14A is an informational bulletin only. Please refer to the North Carolina Administrative Code for the specific Property Tax Commission Rules at https://www.ncdor.gov/taxes/corporate-income-franchise-tax/north-carolina-administrative-code. (See Title 17, Chapter 11.). Names and addresses for the County Assessors and County Attorneys are available at https://www.ncdor.gov/taxes/north-carolinas-property-tax-system/property-tax-counties.