Abatements & Assessment Liens

Learn about nuisance abatements that the office collects for municipalities in the county as well as special assessments the office  bills and collects.

Nuisance Abatements

Nuisance abatements occur when a local government takes action “to remove, abate, or remedy anything that is dangerous or prejudicial to the public health or safety,” such as overgrown vegetation or trash-filled lots. A lien is automatically created on the taxpayer’s real estate when an abatement occurs. Should the abatement remain unpaid, the lien can be enforced using all remedies available for property tax collection such as foreclosure, attachment of wages, bank accounts, rental income or State income tax refunds, or levy and sale of personal property. The lien remains attached to the property until satisfied in full regardless of subsequent ownership transfers.

The Department of Tax Administration assists local governments with the collection of past due abatements. Real estate accounts having abatement amounts charged to this office for collection will be displayed on our online Tax Bill Search with a ‘LIEN’ flag.

For information regarding nuisance abatements, please call the appropriate jurisdiction:

Town of Zebulon  919-269-2611          

Town of Wendell  919-365-4450

Town of Knightdale  919-217-2220     

Town of Garner 919-773-4411

Special Assessments

Special assessments are an additional property tax levied to pay for the construction or improvement of certain public works such as street, sidewalks, or water, sewer, and stormwater systems. Special assessments are levied against the properties that benefit from these projects.

Once the Wake County Board of Commissioners confirms an assessment, it becomes a lien on the real estate. The lien remains attached to the property until satisfied in full regardless of ownership transfers that may take place after the confirmation.

The Department of Tax Administration is charged with the duty of billing and collecting special assessments on real estate parcels that are not located within a municipality. If the property is located within a municipality, Wake County would not have information on the assessment or be charged with the collection of the lien.  Contact the appropriate municipality for information.

Properties subject to a County assessment are displayed on our online Tax Bill Search with a ‘LIEN’ flag. 

Active Special Assessments

Banks Pointe Special Assessment

An active assessment exists for the Banks Pointe subdivision. View the final resolution and assessment roll. To inquire about a particular account, please use our online Tax Bill Search to see if a 'LIEN' flag is still present. Accounts that have not been paid in full will show the 'LIEN' flag on the tax bill search.