Gaston County

NORTH CAROLINA

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Tax Office

Mailing Address: PO Box 1578 Gastonia, NC 28053 -1578
Location: 128 W. Main Ave., Gastonia
Telephone: Collections 704-866-3158; Assessors 704-866-3145; Fax 704-862-6262

In North Carolina, the Property Tax is governed by Chapter 105 of the North Carolina General Statutes. This body of law, also known as the Machinery Act, provides for both the listing and assessing of real and personal property and collection of property taxes.  The statutes provide for two officials to carry out the respective duties.  The County Assessor is responsible for listing and assessing property and the Tax Collector is responsible for tax collection.

Locally, each Board of County Commissions is responsible for the appointment of County Assessor and the Tax Collector.  Each commission may choose to appoint one person to carry out the duties of the County Assessor and Tax Collector.  This dual office holder is often referred to as the Tax Administrator or Tax Director.

The Gaston County Board of Commissioners chose to combine the two offices with the appointment of the Tax Director.  In accordance with the law, the commission sets the Tax Director’s term of office and provides the resources to carry out the tax assessment and collection functions for the county in the annual budget.