Macon County Tax Collector: Pay Property Tax, Office & Hours
The Macon County Tax Office in Franklin handles county property-tax collections, billing questions and related tax-account services. Use this page to find the correct office, understand the payment deadline, check current payment options and avoid confusing county taxes with a separate municipal bill.
Macon County Tax Department / Tax Collection
5 West Main Street, Annex Building, Franklin, NC 28734
Monday-Friday, 8:00 a.m.-5:00 p.m.
How to pay Macon County property tax
Macon County directs taxpayers to its Tax Department page for current payment access. That page links to the county’s tax search and payment service and also publishes service notices when the online portal is temporarily unavailable.
Use the county’s official Tax Department page and select its current “Search and Pay Taxes” option when online payment is available.
Payments may be made at the Tax Collector’s Office at 5 West Main Street in Franklin during collection hours.
The county identifies a white payment drop box outside the tax office. Do not place cash in an unattended drop box.
Online payment steps
When Macon County property taxes are due
North Carolina property taxes covered by the state’s Machinery Act are due September 1. They may generally be paid at face amount through January 5 following that due date. Macon County also lists January 5 as its last day to pay without interest and January 6 as the date interest begins.
| Date | What it means | What to do |
|---|---|---|
| September 1 | Property taxes are due and payable. | You may pay the bill once issued rather than waiting until January. |
| January 5 | Normally the final day to pay at face amount without interest. | Confirm the current balance and complete payment before the deadline. |
| January 6 | Unpaid taxes become subject to statutory interest. | Contact Collections if the account remains unpaid. |
How late-payment interest works
North Carolina General Statute §105-360 sets interest at 2% for the period beginning January 6 through February 1. Beginning February 1, an additional 0.75% is charged for each month or fraction of a month until the principal, accrued interest and applicable penalties are paid.
If you mail a qualifying tax payment, North Carolina law generally treats the U.S. Postal Service postmark date as the payment date. A non-USPS mark or an envelope without a qualifying postmark may instead be treated as received when it reaches the tax collector.
Macon County Tax Collector office address and hours
Annex Building
Franklin, NC 28734
Collection hours: Monday-Friday, 8:00 a.m.-5:00 p.m.
Collections: 828-349-2142
Additional collection line: 828-349-2146
Tax Collection Supervisor: Delena Raby
Supervisor phone: 828-349-2149
Which phone number should you use?
Call Collections at 828-349-2142.
The Tax Department lists 828-349-2144 for these questions.
The county lists 828-349-2168 for Land Records.
Search Macon County property and tax records
The Tax Department links taxpayers to both tax-payment information and county land-record resources. Macon County’s Land Records office maintains parcel mapping and provides public access to property cards, parcel maps and related assessment information.
Start at the official Tax Department page and use the county’s current Search and Pay Taxes link.
Use Macon County’s land-record and GIS resources for parcel mapping and property details.
Collection question or assessment question?
The office that receives your payment is not always the staff group that can change a property’s assessed value. Use the correct contact so your question reaches the right part of the Tax Department.
| Your question | Best starting point | Contact |
|---|---|---|
| How much do I owe? | Tax Collections | 828-349-2142 |
| Was my payment received? | Tax Collections | 828-349-2142 |
| Why is my value incorrect? | Assessment / Appeals | 828-349-2147 |
| I need a property map or parcel record | Land Records | 828-349-2168 |
| I have an exemption or exclusion question | Exclusion Programs | 828-349-2182 |
Macon County tax and Town of Franklin tax are not the same bill
If a property is inside the Town of Franklin, the owner may also have a municipal property-tax obligation. The Town of Franklin operates its own tax-collection service, while Macon County provides the assessed value used by the town.
That means a payment to Macon County should not automatically be assumed to satisfy a separate Town of Franklin tax bill. Check each bill’s taxing authority before paying.
What to do if Macon County property tax is late
Once a property-tax account becomes delinquent, do not send the original face amount without first confirming the current balance. Interest can continue to accrue, so an old bill may no longer show the amount required to bring the account current.
Common Macon County property-tax problems
The online payment link is not working
Return to the official Macon County Tax Department page and read its current payment notice. The county has previously posted temporary portal outages and alternate instructions there.
You never received a tax bill
Not receiving a mailed statement does not automatically erase the tax obligation. Contact the Tax Collector’s Office to request the current amount due and verify the mailing address associated with the property.
Your payment does not appear on the account
Have the payment date, method, amount and confirmation or check information ready when contacting Collections. Avoid submitting a duplicate payment until the county confirms whether the first payment posted.
The owner’s name or deed information looks wrong
Tax-collection staff can help explain the account, but ownership and deed-record questions may require Land Records or the Register of Deeds. The county’s GIS system has also published a notice about incomplete deed-reference updates.
You disagree with the property’s assessed value
A valuation dispute is different from a payment dispute. Contact the assessment or appeals staff rather than withholding payment based only on disagreement with the value.
Macon County Tax Collector FAQ
Where is the Macon County Tax Collector office?
The Macon County Tax Department is at 5 West Main Street, Annex Building, Franklin, North Carolina 28734.
What are Macon County Tax Collector collection hours?
County tax materials list collection hours as Monday through Friday, 8:00 a.m. to 5:00 p.m. Check for holiday or temporary closures before a time-sensitive visit.
What is the phone number for Macon County tax collections?
The primary Collections number published by Macon County is 828-349-2142. The county also lists 828-349-2146 for collection questions.
When are Macon County property taxes due?
North Carolina property taxes are due September 1. Macon County lists January 5 as the normal last day to pay without interest and January 6 as the date interest begins.
Can I pay Macon County property tax online?
Macon County provides a Search and Pay Taxes link through its official Tax Department page. Because the county has posted temporary payment-system outages in the past, check the official page for current availability before paying.
Is the Town of Franklin property-tax bill paid to Macon County?
Not necessarily. The Town of Franklin operates its own municipal tax-collection service. A property inside town limits can have a municipal tax obligation in addition to the county tax, so check the taxing authority shown on each bill.
Verify current Macon County tax information
- Macon County Tax Department — tax contacts, payment access, notices, dates, records and department information.
- Macon County property-tax information — billing and due-date guidance.
- Macon County property / parcel inquiry — public tax and parcel information.
- North Carolina General Statute §105-360 — property-tax due date and statutory interest rules.

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