Real Estate Property

Real estate property includes:

• Land
• Buildings
• Structures
• Improvements
• Permanent fixtures
• Mobile homes that are placed upon a permanent enclosed foundation on land owned by the owner of the mobile home.

Real estate reporting

• Real estate in Wake County is permanently listed and does not require an annual listing.
• A tax lien attaches to real estate on January 1 and remains in place until all taxes on the property are paid in full.
• Property owners, as of January 1, are required to report any new buildings, additions, improvements, and/or deletions that occurred during the preceding calendar year where a building permit was not issued. These changes must be reported, whether made by you or someone else. If you need to report a change, please contact us at 919-856-5400 or submit a request for correcting property data in the Real Estate Request Form at https://wake.gov/rehelp.

• Maintenance, such as painting, replacement of existing structures, landscaping, etc., is not considered an improvement and does not require listing.