The Town of Harrisburg utilizes the Cabarrus County offices of the Tax Assessor for assessment and billing of our Ad Valorem Tax levies. Our current general tax levy is $0.1585 per $100 valuation and fire district levy is $0.1315 per $100 valuation. We are responsible for the collection of all levies in accordance with the North Carolina General Statues. The Tax Division also supports Cabarrus County in processing applications for tax relief and tax exemptions that may be granted under North Carolina State law, and maintains records of property ownership and tax maps.
Each December, the Tax Department mails out forms for the listing of personal property to all taxpayers who listed the previous year or who purchased real estate during that calendar year. These forms must be completed and returned to the Tax Department during the month of January.
Taxes due are computed on the basis of real and personal property owned. The par amount of the bill must be paid if the payment is made between September 1 and January 5 (of the following calendar year). After January 7, interest is assessed on the basis of delinquency.
State law provides for a reduction of property taxes for certain qualified taxpayers 65 years of age or older, and for citizens who are totally and permanently disabled. Further information about this feature of the law may be obtained from the Cabarrus County Tax Department.