In North Carolina, property tax gets paid to the counties. The property gets assessed locally. You won't see a property tax bill from the North Carolina Department of Revenue. In most counties in North Carolina, the tax lien date is January 1, so if you own the property as of that date, you're the one liable for paying the property tax. Still, the N.C. Department of Revenue exercises general and specific supervision over the taxation of property in the whole state. North Carolina General Statute 105-289 covers that. The N.C. Department of Revenue's Property Tax Division holds the responsibility of