Sugar Mountain’s current fiscal year’s tax rate is calculated by property evaluation provided by and assessed by Avery County. The rate is: $0.42 per $100 of valuation.
Collection of Ad Valorem (Property) Taxes
CLICK HERE To Pay Your Property Tax Online << This link is for property tax only, DO NOT use for Occupancy Taxes.
In January of each year, all properties located within the Village of Sugar Mountain become subject to real and personal taxes according to NC Statute 105-274. Avery County provides Sugar Mountain with a tax scroll of all properties located within the Village. Names of owners, address changes, property valuation changes and tax amounts are entered into the Sugar Mountain Tax program.
It is most important that when owners buy or sell a property or change their permanent home address that the tax office (828) 898-9292 – Tax Collector – is notified. If not, many times the tax bill is sent to the previous owner, who sometimes does or does not notify our office. This leads to taxes being uncollected and the present owner’s credit being placed in jeopardy.
After the bills are mailed in August, taxpayers have until January 5 of the next year to pay those taxes without the addition of interest penalties. After January 5 or the next business day, if the 5th falls on a weekend, 2% interest is added during the month of January. The next month and every month thereafter until the bill is paid will accrue 3/4% interest.
When bills are left unpaid, reminder letters are sent during the month of February. In March or April a list of those unpaid taxpayers is listed (by law) in the local newspaper.
After this warning, the Tax Collector may use any and all devices available, letters, phone calls, etc. to collect the unpaid taxes for that year.
The Village of Sugar Mountain Levies a room occupancy tax of six percent (6%) of the gross receipts derived from short term rentals within the corporate limits. All homeowners and Agents that rent property short-term and/or long-term must list with the Village no later than May 30th of each year.
NOTE: IF YOU USE A RENTAL AGENCY, THE AGENCY FILES THE TAX FOR YOU.
The Occupancy Tax Form must be filed within twenty (20) days from the close of each month. Penalty applied is calculated from using the USPS Post Mark. Please keep a copy of your occupancy tax form for your records.
It is the taxpayers responsibility to know if your online rental provider collects the tax and/or submits it for you, or if you are required to collect and submit it yourself. Each online listing provider is different.