Tax Department
Tax Questions
Ad Valorem Taxes
Owners of property within the Town of Beech Mountain will pay ad valorem taxes to both the Town and the County in which the property is located. These tax bills are billed and collected separately by Beech Mountain and Watauga or Avery County:
- Tax rates for 2025 are:
- Beech Mountain $0.65 per $100 of tax valuation
Tax bills will accrue interest if paid on or after January 6th. On January 6th interest at the rate of 2% of the tax amount will be added. On the first of every month after that, ¾% of the tax amount will be assessed in interest.
To search 2025 tax bills, please click here
The Town accepts and adopts the appraisals fixed by the authorities of the counties, per General Statute. The Counties of Avery and Watauga re-appraise properties within their boundaries every eight years.
If you disagree with the appraisal of your property, you should appear before the Board of Equalization and Review in the appropriate County to request reappraisal. This request can be made in person or by letter. The Boards meet each year between the first Monday in April and the first Monday in May. Their addresses are:
Watauga County Board of Equalization and Review
Watauga County Court House
Boone, NC 28607
Avery County Board of Equalization and Review
Avery County Court House
Newland, NC 28657
The Beech Mountain Town Council would like to remind homeowners that rent their property to collect six percent (6%) occupancy tax on lodging less than ninety days in duration. Please register your property with Tax Administrator Rebecca Ward (828) 387-4236. New legislation passed in the 2001 Session of the NC General Assembly made it a misdemeanor for failing to comply with the room tax law. Penalties are now the same as for merchants that do not properly collect sales tax.
Occupancy Taxes
Purusant to several sessions of the NC General Assembly, the Town of Beech Mountain levies a total of 6% Occupancy Tax on short term rentals. Occupancy tax dollars are used to promote and enhance the Town. This occupancy tax is collected on a monthly basis. Your cooperation in this matter is greatly appreciated. These forms and more information can be found at the Short Term Rental section of our website (see link below).