Do You Pay Property Tax on Your Car in NC and SC?

Last updated October 2026

I am a REALTOR® licensed in both Carolinas, and I got my start in real estate in Pennsylvania back in 1995. If you are moving from the Northeast, the car tax can be a surprise in your first year. Here is how it works on each side of the state line.

How does North Carolina tax your car?

North Carolina bills your vehicle property tax and your registration renewal together, and you pay both to NCDMV. The program is called Tag & Tax Together. The NC Department of Revenue says the combined renewal notices started in mid-2013.

Here is how it works:

• Your county tax assessor sets your car’s value based on fair market value.
• The tax uses your county rate, plus a town rate if the car is registered inside town limits.
• You get one notice with the registration fee and the tax combined into one amount due.
• You cannot renew your registration until both are paid.

For example, Brunswick County’s property tax rate is 34.2 cents per $100 of value. On a car valued at $20,000, the county portion would be about $68 a year. A town rate would add to that.

If you move within North Carolina, NCDMV says your tax may need to be recalculated. Visit a license plate agency instead of renewing by mail.

What do new North Carolina residents pay to title a car?

Most new residents pay the 3% highway use tax, capped at $250, plus title and registration fees. The $250 cap in state law applies when the car has been titled in your name in another state for at least 90 days.

A few timing rules from NCDMV:

• Get your NC driver license within 60 days of setting up a permanent home here.
• Register your car when you start work in North Carolina, or when your old state’s grace period ends. NCDMV says that is usually 30 days. Whichever comes first applies.
• You need North Carolina insurance. NCDMV does not accept out-of-state policies for registration.

How does South Carolina tax your car?

In South Carolina, you pay the county first, and then the DMV registers the car. SCDMV says you must pay any property taxes to your county treasurer before you transfer your title and registration.

The SC Department of Revenue explains the math in three steps:

• Start with the car’s value from a recognized pricing guide.
• Multiply by the assessment ratio. Personal vehicles are assessed at 6%.
• Multiply that by your local millage rate.

On a $20,000 car, the assessed value is $1,200. Your tax depends on the millage where you live. The DOR also says a car’s value cannot be more than 95% of the prior year’s value.

In Horry County, the process for a new resident goes like this. Bring your title or registration to the Auditor’s Office for a tax notice. Pay it at the Treasurer’s Office. Then take your receipt to the DMV. Horry County says vehicle taxes are paid a year ahead, and renewal notices go out about a month before your plate expires.

What do new South Carolina residents pay to register a car?

New residents pay the county property tax, a one-time $250 Infrastructure Maintenance Fee per vehicle, and the registration fee. SCDMV says you pay the IMF once per vehicle and will not pay it again for that car.

• State law gives the owner of a car moved into South Carolina 45 days to license and register it.
• Your insurance company must be licensed to do business in South Carolina.
• Update your insurer with your new SC address before you go to the DMV.

How does this compare to New Jersey, New York, Connecticut, or Pennsylvania?

If you are coming from Connecticut, a local car tax will not be new to you. Connecticut towns set their own motor vehicle mill rates. A Connecticut General Assembly research report lists the state cap at 32.46 mills.

If you are coming from New Jersey, New York, or Pennsylvania, look back at what you paid last year. If you never got a yearly bill based on your car’s value, plan for one now. It shows up every year in both Carolinas, not just once at the DMV.

When I help buyers compare a home in Brunswick County with one in Horry County, I suggest adding the car tax for each vehicle to the monthly budget. It is a small number next to a mortgage, but it is real.

Frequently Asked Questions

Do you pay property tax on your car every year in NC?

Yes. North Carolina collects vehicle property tax each year with your registration renewal through NCDMV. You cannot renew until both are paid.

Do you pay car tax before registering in SC?

Yes. In South Carolina, you pay the county property tax first. Then you take the paid receipt to the DMV to register or renew.

What is the vehicle assessment ratio in South Carolina?

Personal vehicles are assessed at 6% of value, according to the SC Department of Revenue. That assessed value is then multiplied by the local millage rate.

How much is the highway use tax for new residents in NC?

The rate is 3%, with a $250 maximum when the car has been titled in your name in another state for at least 90 days.

Related Reading

Moving to Brunswick County, NC: Your New Resident Checklist
Moving to Horry County, SC: Your New Resident Guide
Does NC or SC Tax Your Pension?
SC vs NC: Which Side of the State Line Should You Retire On?

This post is general information, not tax or legal advice. Rates, fees, and rules change. Check with NCDMV, SCDMV, and your county tax office for your exact vehicle.

DANIELLE KING, REALTOR®

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