In Guilford County, the offices of the Tax Assessor and the Tax Collector are combined into a single office responsible for listing, appraising, and assessing real and personal property, and for collecting taxes due on that property. The Tax Department also processes applications for tax relief and tax exemptions that may be granted under North Carolina State law, and maintains records of property ownership and tax maps.

The Tax Department has two offices in Guilford County. The Greensboro office is located in the Guilford County Independence Center at 400 West Market Street. The High Point office, in the Courthouse at 505 East Green Drive, serves residents of that area and collects all taxes for the City of High Point.

Each December, the Tax Department mails out forms for the listing of personal property to all taxpayers who listed the previous year or who purchased real estate during that calendar year. These forms must be completed and returned to the Tax Department during the month of January.

In the spring, after the Board of County Commissioners establishes the tax rate for the coming fiscal year, taxes due are computed on the basis of real and personal property owned. Tax notices are printed and mailed to property owners in July of each year. Discounts apply to payments made prior to September 1st. The par amount of the bill must be paid if the payment is made between September 1st and January 5th (of the following calendar year). After January 5th, interest is assessed on the basis of delinquency.

State law provides for a reduction of property taxes for certain qualified taxpayers 65 years of age or older, and for citizens who are totally and permanently disabled. Further information about this feature of the law may be obtained from the Tax Department.

Land and buildings located in the County are revalued at least every eight years. This procedure allows the Tax Department to adjust the appraised value of real estate to reflect the property's true value in light of changing real estate market conditions. The most recent revaluation occurred in 2004.