Tax Billing and Collection

All residents and businesses within the Town Limits of the Town of Granite Falls pay ad valorem taxes to both the Town and Caldwell County. The Town bills and collects all Town ad valorem taxes. Real Property taxes are billed based on ownership of the property as of January 1st of the tax year. If you dispose of real property after January 1st, please notify the new owner of any unpaid taxes. Attorneys usually determine the real property taxes due by each party during the real estate closing for properties that change ownership during the year.
The tax rate for the Town of Granite Falls is adopted each year by the Town Council. The current tax rate for listings as of January 1, 2018 is .4485/$100 valuation.                                                                                                                                                                                                                                 
The Town of Granite Falls taxes become due on September 1st of the year they are billed, and can be paid without interest through the following January 5th. We accept partial payments until payment is made in full. On January 6th interest at the rate of 2% of the tax amount due will be added to the balance due. Starting on February 1st, interest at the rate of 3/4% will be added to the past due balance each month until the taxes are paid in full.  
Payments can be made as follows:
  • Mail to Town of Granite Falls, P.O. Drawer 10, Granite Falls, NC 28630.
  • Pay in person with cash, check or money order at the Town of Granite Falls Town Administrative Office, located at 30 Park Square in Granite Falls.
  • Pay online or by phone 828.386.9726 with MasterCard, VISA, or Discover cards.  To pay your tax bill online, you will need the Bill Number from your tax bill.
Property Assessment:
The Caldwell County Tax Office assesses the value of all properties in Caldwell County. The Town accepts and adopts the appraisals assessed by the authorities of the County, per General Statute.
Listing of Personal Property:
Personal property listings are the responsibility of the owner and should be listed with the County during the regular listing period (the month of January). Personal property consists of items such as business equipment, mobile homes, untagged motor vehicles and boats. Personal properly is listed through a filing process at the Caldwell County Tax Office. 
Property Owners With Mortgage Escrow:
Many homeowners with a mortgage have funds held in escrow by their mortgage holder to pay property taxes directly to the Town. The property owner, not the mortgage holder, is penalized if the payment is delinquent.  
Motor Vehicle Taxes:
The North Carolina DMV Tag & Tax Together program combines your North Carolina vehicle's registration fees and property taxes into one renewal notice. You receive one invoice; you pay in one transaction.  Taxpayers of the Town of Granite Falls are billed for motor vehicle taxes based on the assessed value of the vehicle at the Granite Falls tax rate for that fiscal year (see tax rate above).  You may visit the NCDMV website for payment information.
Tax Releases and Refunds:
Requests for tax releases and refunds may be submitted to the Tax Collector for review by the Granite Falls’ Town Council.
Grounds for release or refund are as follows:
  • taxes were billed through clerical error,
  • taxes were illegal, or
  • taxes were levied for an illegal purpose.
All requests for tax release or refund are submitted to the Town Council for review and approval or denial.
Advertisement of Delinquent Taxpayers in Local Newspaper:
Each year in February, the Tax Collector presents a list of delinquent taxpayers to the Town Council and requests approval to advertise the list in a local newspaper. The advertisement must be made at least once between March 1st and June 30th, and the advertisement is usually published in May. Taxes are advertised in the name of the current taxpayer as of January 6th. Before the property is advertised, the delinquent taxpayers receive mailed notifications. The notification letters are mailed at least 30 days prior to the advertisement being published. The list of delinquent tax payers is updated for accuracy until the deadline for publication of the advertisement.
Property Tax Exemptions:
If you are at least 65 years old, or if you are permanently or totally disabled, or an honorably discharged veteran who has a total and permanent disability that is service-connected, you may quality for an exemption on your property taxes. Applications for exemptions are processed through the Caldwell County Tax Office. If Caldwell County allows the exemption, the Town of Granite Falls will also allow the exemption. Please contact the Caldwell County Tax Office for information or visit the Caldwell County Tax website.