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Updated 2025 Tax Year

Moore County
Property Tax Guide

Everything you need to know about property taxes in Moore County, NC. Rates, due dates, exemptions, and how it affects your monthly payment.

9 Official Sources
8 min read
Quick Facts
Tax Rate
$0.465 per $100 assessed value (base county rate), varies by fire/service districts
Exemptions
5+ Available
Section 1

How Property Tax Works

Moore County, North Carolina operates on a property tax system that serves as the primary funding source for essential county services including schools, public safety, infrastructure, and social services. The county assesses property taxes based on the current market value of real estate and personal property, with tax bills calculated by multiplying the assessed value by the applicable tax rate per $100 of valuation.

Property tax rates in Moore County vary by location within the county due to special taxing districts, fire districts, and municipal service districts. The base county-wide rate for FY 2024-2025 is $0.465 per $100 of assessed value, but residents may pay additional assessments depending on their specific location and the services provided in their area. This decentralized approach ensures that property owners pay for the level of services they receive while maintaining funding for county-wide essential services.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)Description
County General$0.32Base county services, administration
Fire District$0.0875Fire protection services (unified rate)
Total Base Rate$0.465*Combined county and fire protection

*Rate applies to FY 2024-2025 levy year. Actual rates vary significantly by location within Moore County due to:

  • Municipal fire districts with different rates
  • Special service districts
  • School bond assessments in specific areas
  • Rural fire department districts

Residents should contact the Moore County Tax Office to determine their exact rate based on property location, as some areas may have additional assessments while others may have different fire district rates.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Moore County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Moore County are additional property tax assessments that occur when there are changes to property ownership, value, or use during the tax year. The most common triggers include new construction completion, property transfers that trigger reassessment, changes in property use classification, or corrections to the original assessment.

When supplemental taxes are levied, they are calculated based on the difference between the new assessed value and the previous assessed value, multiplied by the applicable tax rate, and prorated for the remaining months in the tax year. For example, if a $500,000 home receives a $100,000 addition that is completed and assessed in January, and the tax rate is $0.465 per $100, the supplemental tax would be approximately $465 ($100,000 ÷ 100 × $0.465) prorated for the remaining portion of the fiscal year.

Example Calculation

$300,000 Home:

  • Assessed Value: $300,000
  • Applicable Credits: None applied (homestead exemption would require application)
  • Net Taxable Value: $300,000
  • Annual Tax: $300,000 ÷ 100 × $0.465 = $1,395
  • Monthly Payment: $116.25

$600,000 Home:

  • Assessed Value: $600,000
  • Disabled Veteran Credit: $45,000 reduction (if qualified and applied)
  • Net Taxable Value: $555,000
  • Annual Tax: $555,000 ÷ 100 × $0.465 = $2,580.75
  • Monthly Payment: $215.06

$1,000,000 Home:

  • Assessed Value: $1,000,000
  • Senior/Disabled Homestead: Greater of $25,000 or 50% of value = $500,000 (if qualified and applied)
  • Net Taxable Value: $500,000
  • Annual Tax: $500,000 ÷ 100 × $0.465 = $2,325
  • Monthly Payment: $193.75

Note: All credits require application and qualification. Actual rates may be higher due to special district assessments.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Moore County require property tax escrow accounts for borrowers with less than 20% down payment. Lenders collect monthly tax payments along with principal and interest, depositing funds into an escrow account to pay annual property tax bills on behalf of homeowners. The escrow payment is calculated by dividing the previous year's tax bill by 12 months, plus a small cushion as allowed by federal regulations.

Moore County property taxes are typically due and payable during the fiscal year running from July 1 to June 30. Lenders receive tax bills directly from the county and pay them from escrow funds before the due date to avoid penalties. Property owners should verify that their lender has the correct tax bill amount and payment schedule, especially after reassessments or rate changes. Homeowners can monitor their escrow accounts through annual escrow analysis statements provided by lenders and may request escrow account details at any time.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are Moore County property taxes due for FY 2024-2025? A: Property taxes are typically due by January 5th following the tax year. Late payments incur interest and penalties starting the day after the due date.

Q: What homestead tax credits are available and how do I apply? A: Eligible seniors (65+) and disabled homeowners may qualify for homestead exclusion reducing assessed value by the greater of $25,000 or 50% of home value up to one acre. Applications must be filed with the Moore County Tax Office and are not automatic.

Q: How does the homestead credit work? A: The homestead credit caps the annual increase in assessed value for qualifying homeowners, protecting against dramatic tax increases due to rising property values. You must apply annually and meet age/disability requirements.

Q: Are disabled veteran tax credits available? A: Yes, qualified disabled veterans may receive exemption on the first $45,000 of assessed real property value. Contact your local Veteran Service Officer or the Tax Assessor's office to apply.

Q: How often does Moore County reassess properties? A: Moore County conducts countywide revaluations every four years, with the most recent completed revaluation effective for the current tax year. Property owners can appeal assessments within 30 days of notice.

Q: What happens if I pay my property taxes late? A: Interest accrues daily on late payments at rates set by state law. Additional penalties may apply, and prolonged non-payment can result in tax liens or foreclosure proceedings.

Q: Can I pay my property taxes online? A: Yes, Moore County offers online payment options through their official website. Payment methods typically include electronic check, credit card, and debit card with applicable processing fees.

Q: Why is my tax bill different from my neighbor's on a similar home? A: Tax bills vary based on assessed value differences, location within different fire or special service districts, and whether property owners have applied for and qualified for available tax credits or exemptions.

Q: How do I apply for property tax credits? A: Most tax credits require annual application through the Moore County Tax Office. Applications typically have deadlines during the first few months of the calendar year, and qualification requirements must be met annually.

Q: What if I disagree with my property assessment? A: Property owners can appeal assessments by filing a written appeal within 30 days of receiving assessment notice. The county provides an informal review process before formal appeal hearings with the Board of Equalization and Review.

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