Macon County, North CarolinaProperty records & tax offices
Links open the listed public-office or service-provider website in a new tab. This directory does not collect payments.
Find the right property record
Use the property portal for ownership and assessed value, the collector for a bill or balance, and the map for parcel location. Have the address, owner name, or parcel number ready.
Tax bills & filing dates
These are the dates and qualifications recorded in the directory. Confirm your tax year and current deadline with the official office and your property’s notice.
- Tax bill mailing
- Late July–early August 2026.
- Payment deadline
- 2026 property taxes are due September 1, 2026; payment without interest is accepted through January 5, 2027 (or the next business day if applicable); delinquency begins January 6, 2027 with 2% January interest and 0.75% each additional month.
- Assessment appeal
- Appeals must be received or postmarked by April 17, 2026; the Macon County Board of Equalization and Review adjournment deadline was 3:00 p.m. that day.
- Rate information
- 0.27 per $100 assessed value for the county rate shown in Macon County's FY 2025-26 official financial report; municipal and fire-district levies may add to the bill.
Exemptions & appeals
View exemption application (opens in a new tab)Exemption filing
June 1, 2026 for elderly/disabled, circuit-breaker, and disabled-veteran property-tax relief applications.
Senior relief
Macon County administers the elderly/disabled homestead exclusion, circuit-breaker tax deferral, and disabled-veteran exclusion; circuit-breaker applications must be filed by June 1 and the county provides program summaries through its Property Tax page.
Valuation limits
North Carolina has no general annual assessed-value cap for ordinary real property; value follows statutory true-market-value appraisal. Present-use value for qualifying agricultural, horticultural, and forestland is a separate statutory tax reduction/deferment, and county revaluation schedules apply. Macon County's present-use program reduces current taxation for qualifying agriculture, horticulture, and forestry land and carries deferred taxes under the statutory rules.
For a valuation appeal, use the appeal date in the tax and filing section above. Keep your notice, supporting evidence, and proof of submission.
More exemption & appeal guidance →