Gap billing of property taxes occurs when there are one or more months (a gap) in billed property taxes between the expiration of a vehicle’s registration and the renewal of that registration or the issuance of a new registration. The vehicle is an unregistered vehicle during the gap in registration.
There was a gap in the registration of your vehicle resulting in a gap in the taxes billed. The registration for your vehicle previously expired. The vehicle registration was recently renewed, or a new registration was issued. Property taxes paid to the North Carolina Division of Motor Vehicles (NCDMV) at the time of registration renewal or issuance are for the same 12-month period as your registration. The taxes billed on a gap property tax notice are only for the months your vehicle was not registered with the NCDMV. The City is required to collect property taxes for unregistered vehicles per North Carolina General Statute 105-330.3.
Nash County is responsible for the assessment and the Town of Nashville is responsible for the billing of taxes where missed months of taxation exist between motor vehicle registration expiration and renewal dates. Vehicle value is determined as of January 1 of the calendar year in which the gap property tax notice was computed.
Failure to pay vehicle gap taxes by the September 1st due date will result in interest applied and collection actions, which may include bank account attachment, wage garnishment, levy on personal property, or setoff of income tax refunds.