Real Estate
Sampson County Real Estate Taxes: A Simple Guide
This guide explains real estate taxes in Sampson County, North Carolina, in easy-to-understand terms.
What is Real Estate?
Real estate refers to land and anything permanently attached to it, such as houses, buildings, and other structures. In Sampson County, even a double-wide mobile home on a permanent foundation counts as real estate. Real estate property includes land, buildings, structures, improvements and permanent fixtures. Double-wide mobile homes that are placed upon a permanent enclosed foundation on land owned by the owner of the double-wide mobile home are considered real property.
How Do I Pay Real Estate Taxes?
Sampson County keeps track of all real estate properties, so you don't need to re-list yours every year. Taxes are attached to the property itself, not the owner. This means whoever owns the property on January 1st of that year is responsible for the taxes for that entire year.
Receiving and Paying Your Tax Bill
Real estate tax bills are typically mailed in July or August each year. If you don't receive yours by September 1st, contact the Sampson County Tax Office for a duplicate. Most mortgage companies get your tax information electronically, so you might not receive a paper copy.
Important Dates
- Tax Bill Period: Real estate taxes cover the fiscal year, which runs from July 1st to June 30th. For example, a bill you receive in July 2024 covers the period from July 1, 2024, to June 30, 2025.
- Payment Deadline: Taxes must be paid in full by January 5th of the following year to avoid interest charges.
Property Changes and Reporting
If you build something new on your property, add an extension, or make any major improvements that required a building permit, you need to report it to the county. Use a "Personal Property Listing Form" for this purpose. However, routine maintenance like painting or landscaping doesn't count.
Selling Your Property
If you sell your property during the year, you're still responsible for the taxes since you owned it on January 1st. You'll receive the tax bill in July or August, regardless of the sale. If the buyer agrees to pay the taxes at closing (the final meeting to transfer ownership), you should forward the bill to them.
By understanding these basics, you can ensure timely payment of your Sampson County real estate taxes.
Real Estate Listing
Sampson County has a permanent real estate listing system which automatically lists property; therefore property does not have to be relisted annually. A tax lien is attached to real estate on January 1 and remains in place until all taxes on the property are paid in full. Property owners as of January 1 are required to report any new property such as buildings, additions, improvements and/or deletions that occurred during the preceding calendar year where a building permit was not issued. Please use a Personal Property Listing form(PDF, 1MB) to report the changes. These changes must be reported whether made by you or someone else. Maintenance such as painting, replacement of existing structures, landscaping, etc., is not considered an improvement and does not require listing.
Annual Tax Bills
Annual tax bills are normally mailed to property owners in July or August of each year. If you do not receive your tax statement by September 1, please contact our office to request a duplicate. Tax bills are not mailed to mortgage companies. The majority of lenders electronically access and retrieve tax data directly from an Auto Agent, eliminating the need for a paper copy of the bill.
Real estate accounts that were paid through an escrow account in the prior year do not receive a bill in July. Statements for real estate, business and personal property can be printed using our Online Tax Bill Search.
Annual tax bills are calculated for the fiscal taxing period of July 1 through June 30. They are not based on a calendar year. (Example: A bill issued in July 2011 would cover the period of July 1, 2011, through June 30, 2012.) Property taxes not paid in full by January 5 following billing are assessed an interest charge of 2% for the month of January and an additional 3/4 of 1% each month thereafter.
Real Estate Sold During the Year
If you own real estate on January 1st you are considered the listing owner for that year and will receive the tax bill when it is mailed in July or August, regardless of when or if the property is sold. If the purchaser has assumed responsibility of the tax bill in closing please forward the bill to the new owner.