*Assessing of Property:
The Caldwell County Tax Office does the assessing of property for all of Caldwell County. Hudson's tax statements should have the same account numbers and property valuations as the Caldwell County tax statements.
*When Hudson Taxes are due and what period they cover: Hudson Town Taxes become due on the first day of September of the year they are billed, and can be paid without interest until the following January 5th. Taxes cover a fiscal year (July 1st through the following June 30th) - Real Property is billed based on ownership of the property as of January 1st of the same year. Personal property is listed through a filing process at the Caldwell County Tax Office.
Listing of Property: Because the Caldwell County Tax Office is on a permanent listing system, real property owners are not required to list ownership of property. The notification of property transfer is made when the deed is recorded. With personal property, however, it is the responsibility of the owner to see that their property is listed for taxes during the regular listing period (the month of January.) Personal property consists of items such as business equipment, mobile homes, untagged motor vehicles and boats. Forms for filing personal property should be mailed to you from the Caldwell County Tax Office. A penalty is charged for not listing property on time.
Setting the Tax Rate: The tax rate for the Town of Hudson is set each year by the Hudson Board of Commissioners. The rate is discussed during the budget process for the Town, and is adopted by the Board with the budget each year in June.
Payment of Taxes: Payments for Hudson Town Taxes are accepted at the Hudson Town Hall either in person or by mail. We accept either cash or checks, and we also accept MasterCard and Visa. If you choose to pay your taxes with a credit card, there is a service fee of $3.00 or 3% of the bill - whichever is greater. We accept partial payments, and we are glad to work out payment schedules with our taxpayers.
Your payment can be made as follows:
Discounts: There is no statewide schedule of discounts for early payment of taxes. Our Board of Commissioners decides each year whether or not to allow a discount and what the discount rates will be. Discounts are only allowed in the months of July and August, and the rates are set each year in April.
*Interest: Taxes paid on or after January 6th following the due date are considered delinquent and are subject to interest charges. Interest accrues as follows:
*Motor Vehicle Taxes: Motor Vehicle Taxes for the Town of Hudson are billed and collected through the Caldwell County Tax Office. Motor Vehicle Taxes are billed to the vehicle owners three months following their tag renewal month, and the taxes become due the first day of the fourth month. Billing information is provided to the County by the NC Department of Motor Vehicles. For billing taxpayers of Hudson, Caldwell County uses the assessed value of the vehicle and Hudson’s tax rate for that fiscal year. Each month a list of the registered vehicles for the Town Limits and Hudson Township are reviewed by the Hudson Tax Collector to verify addresses and determine which accounts need to be billed taxes for Hudson.
*Tax Releases and Refunds: Requests for tax releases and refunds may be submitted to the Tax Collector for review by the Board of Commissioners. Grounds for release or refund are as follows:
If the Board of Commissioners feels that the request for release or refund meets one of these stipulations, the request will be approved.
*Advertisement of Delinquent Taxpayers in Local Newspaper: Each year in February, the tax collector presents a list of delinquent taxpayers to the Board of Commissioners and asks for the Board’s approval to advertise the list in a local newspaper. The advertisement can be made at least once between the months of March 1st and June 30th, and we usually advertise in May. Taxpayers advertised are real property owners only – personal property is not advertised. If the property is advertised, an advertising fee of $2.50 is added to the account. Before the property is advertised, the delinquent taxpayers are notified by letter of the plans for advertisement. The notification letters are mailed at least 30 days prior to the advertisement being published. We update our list as close to press time of the newspaper as possible so that the list can be advertised as accurately as possible.
*Senior Citizen Exemptions: If you are at least 65 years old, or if you are permanently or totally disabled, you may qualify for an exemption on your property taxes. Applications for exemptions are handled through the Caldwell County Tax Office, and if Caldwell County allows the exemption, the Town of Hudson will allow it as well. Guidelines for applying are as follows: income cannot exceed $19,200 per year, including social security benefits, interest on bank investments, retirement benefits, or income earned from rental properties, and the applicant must be at least 65 years old by January 1st of the year they are applying. The applicant must provide proof of age and income to apply. If the applicant is permanently or totally disabled, there are forms available at the Caldwell County Tax Office for a doctor to complete to verify the disability. The deadline for applying for an exemption is June 1st. You can contact the Caldwell County Tax Office at 757-1340.
*These stipulations for taxes are set by the State of North Carolina.