HonestCasa logoHonestCasa
Updated 2025 Tax Year

Person County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
$0.63 per $100 base county rate; up to $1.38 per $100 in Roxboro with municipal and fire district taxes
1st Due
Sep 1
2nd Due
Jan 5
Exemptions
5+ Available
Section 1

How Property Tax Works

Person County, North Carolina operates on a property tax system that serves as the primary funding mechanism for essential local services including public schools, law enforcement, fire protection, road maintenance, and county administration. Property taxes in Person County are assessed based on the fair 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.

The effective tax rate in Person County varies by location within the county due to special taxing districts and municipal boundaries. For FY 2025, the base county rate is $0.63 per $100 of assessed value, while properties within the City of Roxboro face an additional municipal rate of $0.75 per $100, plus applicable fire district taxes. This means total effective rates can range from approximately $0.63 to over $1.40 per $100 depending on your property's specific location and the special districts that serve it.

Property assessments in Person County are conducted periodically to ensure valuations reflect current market conditions. Unlike some North Carolina counties, Person County does not have a statutory assessment cap, meaning property values can increase to full market value during revaluation years, though various tax credits may help limit the impact of assessment increases for qualifying homeowners.

Section 2

What Makes Up Your Tax Bill

ComponentRate per $100Description
Person County Base$0.63Countywide services, schools, administration
City of Roxboro$0.75Municipal services (applies only within city limits)
Fire District TaxVariesFire protection services (rate varies by district)
Total Rate Range$0.63 - $1.40+Depends on location and special districts

Rates shown are for FY 2025 and apply to the tax year beginning July 1, 2024. Actual total rates vary significantly based on your property's location within Person County and which special taxing districts provide services to your area. Properties outside municipal boundaries pay only the county rate plus applicable fire district taxes, while properties within incorporated areas like Roxboro pay additional municipal rates.

Section 3

When Are Property Taxes Due?

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

First Installment
Sep 1
Delinquent after Dec 10
Second Installment
Jan 5
Delinquent after Apr 10
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 Person County are additional property tax assessments that occur when there are changes to property ownership, new construction, or improvements that increase a property's assessed value during the tax year. These supplemental bills are issued to capture the tax difference between the old and new assessed values for the portion of the tax year after the change occurred.

Common triggers for supplemental taxes include: completion of new construction or major renovations, property transfers that prompt reassessment, removal of tax-exempt status, or corrections to previous assessments. The supplemental tax is calculated by determining the difference between the new and old assessed values, applying the current tax rate, and prorating the amount based on the number of months remaining in the tax year.

For example, if you complete a $50,000 home addition in January and your total tax rate is $1.38 per $100, the supplemental tax would be approximately $690 ($50,000 ÷ 100 × $1.38) prorated for the remaining months in the tax year. This supplemental bill would be issued separately from your regular annual property tax bill and would have its own due date, typically 30 days from the issue date.

Example Calculation

Example 1: $300,000 Home (County Only)

  • Assessed Value: $300,000
  • Less: Homestead Credit (if qualified): -$0 (limits future increases, doesn't reduce current tax)
  • Net Taxable Value: $300,000
  • Tax Rate: $0.63 per $100
  • Annual Tax: $1,890 ($300,000 ÷ 100 × $0.63)
  • Monthly Escrow: $157.50

Example 2: $600,000 Home (City of Roxboro)

  • Assessed Value: $600,000
  • Less: Senior/Disabled Credit (if qualified): -$300 tax credit*
  • Net Taxable Value: $600,000
  • Combined Tax Rate: $1.38 per $100 ($0.63 county + $0.75 city)
  • Gross Annual Tax: $8,280 ($600,000 ÷ 100 × $1.38)
  • Less Applied Credits: -$300
  • Net Annual Tax: $7,980
  • Monthly Escrow: $665.00

Example 3: $1,000,000 Home (County + Fire District)

  • Assessed Value: $1,000,000
  • Less: Homestead Credit: -$0 (caps assessment growth only)
  • Net Taxable Value: $1,000,000
  • Combined Tax Rate: $0.93 per $100 (estimated with fire district)
  • Annual Tax: $9,300 ($1,000,000 ÷ 100 × $0.93)
  • Monthly Escrow: $775.00

*Tax credits require annual application and are not automatic. Amounts shown are illustrative - actual credit values vary by program.

See How Taxes Affect Your Payment

Property taxes are just part of your total monthly cost. Get the full picture.

Calculate Now
Section 5

Escrow & Property Taxes

Most mortgage lenders in Person County require property tax escrow accounts for borrowers with less than 20% equity in their homes. Your lender collects monthly escrow payments along with your mortgage payment and holds these funds in a separate account to pay your property taxes when they become due on September 1st each year.

Lenders typically estimate your annual property tax bill and divide it by 12 to determine your monthly escrow payment. They're required to maintain a cushion in your escrow account (usually 2-3 months of payments) to ensure sufficient funds are available when taxes are due. Your lender will provide an annual escrow analysis statement showing the account balance, payments made, and any adjustments needed for the coming year.

It's important to verify that your lender pays your Person County property taxes on time, as you remain ultimately responsible even when using escrow. You can monitor payments through the Person County tax portal at bttaxpayerportal.com. If your property tax bill increases significantly due to reassessment or improvements, your monthly escrow payment will be adjusted accordingly, and you may need to pay any escrow shortage over 12 months or in a lump sum.

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 property taxes due in Person County for FY 2025? A: Property taxes are due and payable by September 1, 2024. Taxes become delinquent on January 6, 2025, and accrue interest at 2% for the first month, with additional penalties thereafter.

Q: What tax credits are available and do they apply automatically? A: Person County offers various tax credits including elderly/disabled homeowner credits and other need-based programs, but these require annual application and are NOT automatic. Contact the Person County Tax Office to learn about available credits and application requirements.

Q: How does the Homestead Exemption work in Person County? A: The Homestead Exemption doesn't reduce your current tax bill - instead, it limits how much your home's assessed value can increase each year (typically capping increases). You must file an application to qualify, and it only affects future assessment growth, not your current year's taxes.

Q: How often are properties reassessed in Person County? A: Person County conducts countywide property revaluations periodically. Between revaluation years, your assessment typically remains the same unless you make improvements or there are other specific triggers for reassessment.

Q: What happens if I pay my property taxes late? A: Taxes paid after September 1 but before January 6 are considered late but not yet delinquent. Starting January 6, delinquent taxes accrue interest at 2% initially, with additional penalties added over time.

Q: Can I pay my property taxes online? A: Yes, Person County provides online payment options through their tax portal at bttaxpayerportal.com, where you can also view your property record card, payment history, and exemption status.

Q: Why is my tax rate different from my neighbor's? A: Tax rates vary within Person County based on special taxing districts. Properties in the City of Roxboro pay additional municipal taxes, and various fire districts impose additional levies. Your total rate depends on which jurisdictions serve your specific property location.

Q: How do I appeal my property assessment? A: Property owners who believe their assessment is incorrect can appeal during the designated appeal period. Contact the Person County Tax Assessor's office for information about appeal deadlines, required forms, and the appeals process.

Q: What if I receive a supplemental tax bill? A: Supplemental bills are issued when property changes occur mid-year, such as new construction completion or ownership transfers. These bills are separate from your annual tax bill and typically must be paid within 30 days of issue.

Q: Do I need to reapply for tax credits every year? A: Yes, most tax credits and exemptions require annual renewal applications. Failure to reapply by the deadline will result in loss of the credit for that tax year. Check with Person County for specific application deadlines and requirements.

See the Full Picture of Your Home Costs

Property taxes are just one piece of homeownership. HonestCasa helps you understand your total monthly cost and explore safe ways to access your home equity.

Total Monthly Cost

Mortgage + taxes + insurance + HOA

Equity Growth

Track how your equity grows over time

Safe Equity Access

Options for projects or debt payoff

Free • No credit check • 2-minute estimate