tax questions answered
Owners of property within the Town of Beech Mountain will pay ad valorem taxes to both the Town and the County in which the property is located. These tax bills are billed and collected separately by Beech Mountain and Watauga or Avery County:
- Tax rates for 2019 are:
- Beech Mountain $0.732 per $100 of tax valuation
Tax bills are due on September 1st, and will accrue interest if paid on or after January 6th. On January 6th interest at the rate of 2% of the tax amount will be added. On the first of every month after that, ¾% of the tax amount will be assessed in interest.
The Town accepts and adopts the appraisals fixed by the authorities of the counties, per General Statute. The Counties of Avery and Watauga re-appraise properties within their boundaries every eight years.
If you disagree with the appraisal of your property, you should appear before the Board of Equalization and Review in the appropriate County to request reappraisal. This request can be made in person or by letter. The Boards meet each year between the first Monday in April and the first Monday in May. Their addresses are:
Watauga County Board of Equalization and Review
Watauga County Court House
Boone, NC 28607
Avery County Board of Equalization and Review
Avery County Court House
Newland, NC 28657
Make Your Payment Over the Phone through Official Payments by calling 800.272.9829
The Beech Mountain Town Council would like to remind homeowners that rent their property to collect six percent (6%) occupancy tax on lodging less than ninety days in duration. Please register your property with Tax Administrator Rebecca Ward (828) 387-4236 or firstname.lastname@example.org. New legislation passed in the 2001 Session of the NC General Assembly made it a misdemeanor for failing to comply with the room tax law. Penalties are now the same as for merchants that do not properly collect sales tax.
The most important reason to adhere to the law is to support the community. Occupancy tax dollars are used to promote and enhance the Town. Your cooperation in this matter is greatly appreciated.
- Tax Maps
- Occupancy Tax Report Form Instructions
- Occupancy Tax Report Form
- Occupancy Tax Listing Form for Agents
- Occupancy Tax Listing Form for Owners
RENTAL AFFIDAVIT OF COMPLIANCE
Chapters 90 and 95 of the Beech Mountain Code of Ordinance require Automatic Smoke Detectors, Fire Extinguishers, Carbon Monoxide Alarms and Landline Telephones in all Rental Residential Dwelling Units within the Town of Beech Mountain, NC.