Taxes & Fees

Your tax dollars help fund the essential services and infrastructure that keep Clayton running every day. From public safety and streets to parks, utilities, and community programs, each dollar supports the services residents rely on. Here’s how your tax dollar is allocated across Town operations.

Property Taxes

Johnston County handles all assessment, valuation, billing and collection of property taxes. Property taxes are calculated for the fiscal year beginning July 1 and ending June 30 and are based on the assessed value of your property, not necessarily how much it sold for. Property taxes are due and payable on September 1 of each year and must be paid by January 5. After that, interest will begin applying to your bill. 

State law requires all counties to conduct a revaluation at least once every eight years. Johnston County's last revaluation was performed in 2019 so a new revaluation was conducted in 2024 and went into effect January 1, 2025. The goal of the revaluation is to distribute the overall tax burden throughout the county in a way that is fair and equitable, and based on current property values. Johnston County's Tax Administration Office created a web page of information on the revaluation process.

The current property tax rate for the Town of Clayton is $0.49 per $100 of valuation. To calculate your total property tax bill, simply add the Town of Clayton rate of $0.49 to the Johnston County tax rate of $0.52 for a total tax rate of $1.01 (Does not include Fire Service District tax, if applicable). Take your assessed (taxable) value for your home, divide by 100, and then multiply by the total tax rate. Compare to other Johnston County tax rates.

For additional information call the Johnston County Tax Office at 919-989-5130 or visit the Johnston County Tax Administration website or the Frequently Asked Questions section.

Vehicle Taxes

Johnston County also sets the vehicle tax rate. Those vehicle taxes are collected through the North Carolina Division of Motor Vehicles. Your annual vehicle inspection, registratio, and vehicle tax are due the same month each year. Only one payment - made either in person, online, or by mail - is required. Use this vehicle property tax estimator.

In addition, the Town charges a vehicle tax of $30 per vehicle (PDF). The Town of Clayton charges a $30 annual vehicle tax per vehicle. This fee is billed through your Johnston County property tax bill. Revenue from this tax is restricted for street projects only. No decals or stickers are required for this tax. Residents may bring their vehicle tax receipt to Town Hall, 111 E. Second St., to receive a complimentary Town of Clayton front license plate if desired.

Special Assessments

Special Assessments are not property taxes based on the assessed value of your home, they are fees charged to help pay for major projects that help increase the value of your home, like water and sewer improvements, sidewalk or street improvements, or other construction projects. If not paid, they can show up as a lien on your property. View a list of current special assessments (PDF).

Comprehensive List of Fees and Charges

How much is a building permit or the cost of the summer camp at Parks and Recreation? For your convenience, we've put our full list of fees and service charges in one document, the Comprehensive List of Fees and Charges (PDF).