All personal property that has a tax situs in North Carolina and subject to ad valorem taxation shall be listed annually with the exception of registered motor vehicles. Personal property ownership and place of taxation shall be determined as of January 1st of the current tax year. It is the duty of the property owner to file a listing abstract with the tax office during the month of January to avoid a late listing penalty. Personal property includes but is not limited to, manufactured homes, boats, boat motors, motor homes, jet skis, unregistered motor vehicles, trailers, airplanes, certain appliances and household furnishings in income producing residential rental property.
Acquiring the Form
If you have received a listing form in previous years for listing your property, a listing form will automatically be mailed to you at the address on record as of January 1st of the current tax year. If you do not receive a listing form and have personal property which is required to be listed, it is your responsibility to obtain a listing form from our website or by contacting our office during normal business hours. A listing form is required if one or more of the following apply:
- You have made improvements to your real estate during the previous year.
- Maintenance such as painting, wallpaper, replacement of existing structures, landscaping, etc. is not considered an improvement and does not require listing.
- You own unregistered vehicles which do not have an active North Carolina registration.
- You own other reportable personal property such as boats, boat motors, jet skis, etc.
- You own other miscellaneous non-household personal property such as tractors, horse tact, etc. that produces income.
- You own a manufactured mobile home.
- Multi-Year Motor Vehicle plate or three (3) month Farm Tag.
If you have purchased personal property as of January 1st, or your property was reviewed for any purpose, you may receive a listing form to review the information we have on file. Please make any necessary corrections, verify telephone numbers, sign, and date and return the form to our office. Failure to list within the required period will result in a 10% penalty of the total tax levied.
If the value of your real property is under appeal, you must still complete your listing abstract and file it on time.