Tax Collections Department
The Tax Collections Department is responsible for collecting all county real and personal property taxes assessed within the county.
Tax Rates & Fees
Haywood County collects taxes for 22 fire districts and 10 road maintenance districts and one sanitation district.
All owners of improved property in Haywood County which include manufactured homes/campers pay a landfill /solid waste fee to help support the County’s landfill and recycling programs.
All businesses also receive a landfill fee.
This fee does not duplicate fees municipalities and private waste haulers charge their residents/customers. The programs covered by the County's fee are in addition to the curbside/drop-off programs offered by municipalities and private waste haulers.
Taxes can be paid at the NC Dot website located here.
Delinquent Collections for Real and Personal Property after January 5th
In accordance with North Carolina General Statutes, the collector has authority to use the following means to collect delinquent taxes:
- Attachment of funds such as bank accounts or money owed to the taxpayer;
- Foreclosure of real estate;
- Garnishment of wages or rents;
- Levy on personal property.
All unpaid real estate taxes will be advertised in the newspaper and an advertising fee is added to the unpaid bill in March of each year. Although we do not wish to embarrass property owners by doing this, it is mandatory since it is the first step in the foreclosure procedures.
Attachment & Garnishment
NCGS 105-368(a) gives the tax collector the authority to “attach wages and other compensation, rents, bank deposits, the proceeds of property subject to levy, or any other intangible personal property, including property held in the Escheat Fund.
NCGS 105-367(b) gives the tax collector the authority to seize and sell personal property to satisfy the tax lien on real or personal property. The tax collector may direct an execution against personal property for the taxes to the Sheriff of Haywood County. The deputy to whom the execution is directed shall proceed to levy on and sell the personal property subject to levy in the manner and with the powers and authority normally exercised by sheriffs in levying upon and selling personal property under execution.
Tax Foreclosure Sales
There are two ways Tax Foreclosure Sales are processed. Haywood County utilizes the two ways as referenced below:
The Tax Collections Department and County Attorney's Office will handle all aspects of the foreclosure proceedings. - N.C.G.S. 105-375
Mortgage Style Foreclosures
The County will refer the account to an outside attorney who will handle all aspects of the foreclosure proceedings. The tax liens on real property in North Carolina are subject to foreclosure in a manner similar to bank foreclosures. -N.C.G.S. 105-374