Understanding Your Motor Vehicle Property Tax Value

This guide explains how Sampson County, North Carolina, determines the value of your car for property tax purposes.


What Vehicles Get Taxed?

Any vehicle with a current North Carolina registration is subject to a property tax. This includes cars, trucks, buses, campers, trailers, and motorcycles.

How Much is My Tax?

The tax amount is based on the assessed value of your vehicle. Sampson County uses a guide called the "North Carolina Vehicle Valuation Manual" to determine this value.

What Value Does the County Use?

The county focuses on the retail price a car dealer would charge a customer, not the wholesale price they pay or what someone might ask for in a private sale.

When is My Vehicle Valued?

The value used for your property tax depends on the month you renew your registration:

  • January to August renewals: The value used is from the previous January 1st.
  • September to December renewals: The value used is from the current January 1st.

What Resources Should I Avoid?

For property tax purposes, the county doesn't consider:

  • Wholesale car prices
  • Values listed in "blue book" guides (like Kelley Blue Book)
  • Asking prices on private seller websites

By understanding how Sampson County values your vehicle, you'll have a clearer picture of your property tax bill.