North Carolina taxes have different due dates depending on the type of tax:

• For North Carolina state individual income taxes, the usual deadline to file is April 15. However, for the 2024 tax year, due to Hurricane Helene, the IRS extended the North Carolina state tax filing deadline to September 25, 2025. An extension to file until October 15, 2025, is possible with Form 4868, but tax payments remain due by September 25, 2025.

• For real estate and most property taxes in North Carolina, the taxes are due on September 1, 2025. Interest and penalties do not apply until January 6, 2026. Payments must be made by then to avoid interest.

In summary, for the 2024 tax year income taxes, the extended deadline is September 25, 2025, with a payment deadline the same day. For property taxes, the due date is September 1, 2025, with no penalties until early January 2026.