North Carolina state taxes for 2025 are generally due on September 1, 2025. Interest and penalties for late payment usually begin accruing after January 6, 2026. This due date applies to property taxes including real estate and personal property taxes in North Carolina counties like Carteret and Rowan as examples. However, for North Carolina individual income taxes, due to the lingering effects of Hurricane Helene, the IRS has extended federal tax filing deadlines for residents in North Carolina to September 25, 2025. The state tax filing deadline remains May 1, 2025, for state individual income tax returns, although this may vary by county and special disaster relief provisions might apply for affected areas. Summary:

• Property taxes due: September 1, 2025 (interest/penalties after January 6, 2026)
• North Carolina state income tax return due: April 15, 2025 (regular) with extension to Oct 15, 2025 available
• Federal income tax filing deadline extended to September 25, 2025, for North Carolina residents affected by Hurricane Helene
• State taxes deadline for affected taxpayers extended to May 1, 2025, in general

These dates reflect the combined state and federal tax deadlines and special disaster-related extensions for 2025 in North Carolina.