Guilford County Property Tax: Reappraisal, Payment, and Relief

Guilford County property tax for fiscal year 2025–2026 is charged at 73.05 cents per $100 of assessed value, with bills due September 1 and payable at face value through January 5.¹ Following a countywide reappraisal effective January 1, 2026, the county manager has recommended a lower rate of 61.90 cents per $100 for FY 2026–2027 to account for higher assessed values.² If you disagree with your new value, the appeal deadline is May 15, 2026, at 5:00 p.m.³

How Your Bill Is Calculated

The Board of Commissioners sets the county rate each year during its budget process, expressed as cents per $100 of assessed value. To estimate the county portion of your bill, divide your assessed value by 100 and multiply by the rate. A home assessed at $250,000 at the current 73.05-cent rate owes roughly $1,826 to the county.

That is only the county piece. If your property sits inside the Greensboro or High Point city limits, a municipal tax is added. Properties in a fire district owe a separate fire district levy. Your annual tax statement combines all applicable rates into one total, so what you actually pay may run well above the county figure alone.

North Carolina assesses real property at 100 percent of market value, and between reappraisal years values generally hold steady unless the property physically changes through new construction, demolition, or a land split.

The 2026 Reappraisal and How to Appeal

Guilford County reappraised all real property effective January 1, 2026, and mailed new value notices in early 2026.⁴ If the value on your notice looks too high, you can challenge it by filing a written appeal with the Guilford County Board of Equalization and Review by May 15, 2026, at 5:00 p.m. That deadline is firm; late submissions are rejected without exception. File online through the county’s appeal portal or request a paper form by calling 336-641-4814.⁵p>

What wins appeals is data. The strongest evidence is comparable sales: properties similar to yours that sold on the open market close to January 1, 2026. A private appraisal dated near the reappraisal date carries similar weight, as do documented construction costs that contradict the county’s estimate. Specific physical problems help too. A contractor’s written estimate for foundation repair, for instance, gives the board a concrete dollar figure to subtract.⁵

What loses appeals is vagueness. Saying your taxes feel too high, or pointing at a neighbor’s lower assessment without numbers, does not persuade the board. If three comparable homes within a mile sold for 15 percent less than your assessed value, you have an argument worth making. If the Board of Equalization and Review denies your appeal, you can escalate to the North Carolina Property Tax Commission.

When and How to Pay

Property taxes become due on September 1 and can be paid at face value through January 5. Interest begins on January 6.⁶ You’ll need your Parcel Identification Number or account number, both of which appear on the annual statement, to look up and pay the correct bill.

The county offers three payment channels:

Online or by phone through the Payit platform at my.guilfordcountync.gov, using Visa, MasterCard, American Express, Discover, or e-check. Credit and debit card payments carry a 1.85 percent processing fee plus a $2 transaction fee. E-check payments cost $1.25 plus $2.⁷
By mail, sending a check or money order postmarked before January 6 to avoid interest.
In person at 400 West Market Street in Greensboro (336-641-3363) or 325 East Russell Avenue in High Point (336-641-7911). In-person card payments carry a 2.35 percent processing fee.⁷

If Your Mortgage Includes Escrow

When your mortgage includes an escrow account, your lender collects a share of the estimated annual tax with each monthly payment and remits the full amount to Guilford County when it comes due. The lender runs an annual analysis to compare what was collected against what was actually owed. After a reappraisal that raises your value, expect the monthly escrow portion to climb. If the account runs short, the lender covers the gap and then either raises your monthly payment or asks for a lump-sum repayment spread over the next year. Even with escrow in place, you remain responsible if the bill goes unpaid, so it’s worth confirming the lender actually made the payment on time.

What Happens If You Pay Late

Interest starts on January 6. From January 6 through February 1, the rate is 2 percent of the unpaid balance. From February 1 forward, interest accrues at three-quarters of one percent per month, or any fraction of a month, until the balance and all accumulated interest are paid.⁶

Interest is not the end of it. North Carolina allows counties to foreclose on a tax lien by two methods. Under the mortgage-style method, the county files a lawsuit in superior court and the property is sold through a judicial proceeding. Under the in rem method, the tax collector files a certificate of unpaid taxes with the clerk of court, notifies the owner by certified mail, and if the debt remains unresolved, the property is sold at auction.⁸ Before any foreclosure sale, the county must give at least 30 days’ notice by certified mail. If the mail comes back undelivered, the county must post the property and publish notice in a local newspaper. All mailing, publication, and administrative costs, including a $250 administrative charge, are added to the lien.

Foreclosure for unpaid property taxes is real. If you cannot pay in full, contact the Tax Department to arrange a partial-payment plan rather than letting the debt sit for years.

Relief Programs That Can Lower Your Bill

North Carolina offers three programs that reduce or defer property taxes for qualifying Guilford County homeowners. Each requires a separate application filed with the Tax Department.

Elderly or Disabled Exclusion

Homeowners who are at least 65 or totally and permanently disabled can exclude the greater of $25,000 or 50 percent of the appraised value of their home from taxation. For 2026, the income limit is $38,800, based on the prior calendar year’s income, and both the owner and any spouse living in the home must fall under that threshold. The limit adjusts annually by the same cost-of-living percentage applied to Social Security benefits.⁹¹⁰

Disabled Veteran Exclusion

An honorably discharged veteran with a total and permanent service-connected disability can exclude the first $45,000 of appraised value on a primary residence. Unmarried surviving spouses of qualifying veterans are also eligible. A veteran claiming this benefit cannot also claim the elderly or disabled exclusion.¹¹

Homestead Circuit Breaker

The circuit breaker works differently. Instead of shrinking your assessed value, it caps your tax bill at a percentage of your income and defers the rest. You must be at least 65 or totally and permanently disabled, have owned and lived in the home for at least five consecutive years, and meet the income limits.¹²

For 2026, income of $38,800 or less caps your taxes at 4 percent of income. Income between $38,800 and $58,200 caps taxes at 5 percent of income.¹⁰ The deferred taxes remain as a lien on the property and come due when you sell, transfer, stop using the home as your primary residence, or otherwise no longer qualify. Interest accrues on the deferred amount. For a homeowner on a fixed income planning to stay put, the program can provide real breathing room, but anyone expecting to sell soon should weigh the deferred balance carefully before applying.

Deducting Your Property Tax on Your Federal Return

Property taxes paid to Guilford County and any municipality within it are deductible on your federal return, but only if you itemize on Schedule A. The deduction falls under the state and local tax (SALT) category, which also covers state income taxes. Under the One Big Beautiful Bill Act signed in 2025, the SALT cap rose from $10,000 to $40,000 for joint filers, rising to $40,400 for 2026 with inflation indexing, and $20,000 for those married filing separately. The cap phases down for taxpayers with income above $500,000.

Two rules trip people up at closing time. If you bought a home mid-year and reimbursed the seller for taxes the seller had already paid, your prorated share is deductible. But if you paid off the seller’s delinquent taxes from a prior year as part of the purchase, that amount is not deductible as tax; it gets added to your cost basis in the home. Separately, fees for specific services like trash collection, and special assessments for neighborhood improvements, are not deductible even when they show up on the same bill.

Protections for Active-Duty Service Members

The federal Servicemembers Civil Relief Act caps the interest rate on delinquent property taxes at 6 percent per year for service members on active duty, and it bars any additional penalties, provided the property was occupied before the member entered service. The protection applies to property owned individually or jointly with a dependent.¹³

A county also cannot sell a service member’s property for unpaid taxes without first getting a court order. The court must find that military service does not materially affect the member’s ability to pay before a tax sale can proceed. If a sale does go through, the service member keeps the right to redeem the property during active duty and for 180 days after separation, and any longer redemption period under North Carolina law still applies.¹³

1
Guilford County. Guilford County Shares Property Tax Facts, Dates, and Tips for Property Owners
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Guilford County. County Manager Presents FY2027 Recommended Budget
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Guilford County. Real Property Listing and Appeals
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Guilford County. 2026 Reappraisal
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Guilford County. Board of Equalization and Review
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North Carolina General Assembly. North Carolina General Statute 105-360 – Due Date, Interest for Nonpayment of Taxes
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Guilford County. Tax Department
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North Carolina General Assembly. North Carolina General Statute 105-375 – Foreclosure of Tax Liens by In Rem Method
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North Carolina General Assembly. North Carolina Code 105-277.1 – Elderly or Disabled Property Tax Homestead Exclusion
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North Carolina Department of Revenue. Form AV-9 2026 Application for Property Tax Relief
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North Carolina General Assembly. North Carolina Code 105-277.1C – Disabled Veteran Property Tax Homestead Exclusion
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North Carolina General Assembly. North Carolina General Statute 105-277.1B – Property Tax Homestead Circuit Breaker
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Office of the Law Revision Counsel. 50 USC 3991 – Taxes Respecting Personal Property, Money, Credits, and Real Property