TAX NOTICE-CHEROKEE COUNTY
The tax listing period will begin on January 1, 2013.
Final date for listing will be January 31, 2013.
Cherokee County began a permanent listing for real property in 1994. Real property owners will not receive a listing abstract, each property owner, however, is required to report any changes made to their property.
YOU ARE REQUIRED BY LAW TO LIST ALL PERSONAL PROPERTY,
EXCEPT REGISTERED VEHICLES THAT YOU OWN AS OF JANUARY 1, 2013.
Listing abstracts will be mailed to aid in listing personal property. If you fail to list or do not sign the listing form, you will, by law be charged a 10% penalty that cannot be removed. North Carolina General Statute 105.308 required that in addition to all other penalties prescribed by law, and
person whose duty is to list any property, who willfully fails or refuses to list the same with-in the time prescribed by law shall be guilty of a misdemeanor punishable by a fine not to exceed five hundred ($500.00) dollars or imprisonment not to exceed six (6) months.
BE SURE TO CHECK YOUR ADDRESS AND MAKE ANY NECESSARY CORRECTIONS.
All persons 65 years of age or all persons totally and permanently disabled with a home or mobile home, that is their permanent residence whose income is less than $28,100 dollars, are entitled up to $25,000 or fifty (50%) percent off of the appraised value of a permanent residence owned and occupied by a qualifying owner. Applications for this exemption will be available in the tax appraiser’s office after January 1, 2013. Proof of income and permanent residency must be submitted with the application. Any taxpayer that is already receiving this exemption does not need to apply.
All persons 65 years of age or all persons permanently disabled with a home or mobile home, that has been their permanent residence for the last five years whose income is less than $28,100, is entitled to a tax deferment and taxes are limited to 4% of income. For qualifying owners whose income is between $28,100- $42,150 they are entitled to a tax deferment and taxes are limited to 5% of income. Applications for this deferment program will be available in the tax appraiser’s office after January 1 2013. Proof of income and permanent residency must be submitted with the application. The deferred taxes are a lien on the property. An annual application is required for the deferment program. For qualifying owners whose income is less than $28,100, they must choose between the exemption and the deferment.
NORTH CAROLINA GENERAL STATUES 105-316 REQUIRED THE FOLLOWING:
Mobile home parks, marinas, aircraft storage operations are required to make a report to the tax assessor of all housed, trailers and mobile homes, boats, airplanes, or other aircraft, when spaces rented or leased are three (3) or more. This list should contain the owner’s name, address, and a description of said personal property. If the operator fails to make such a report by January 15, 2013 they become liable for taxes, plus a $250.00 fine.
You are no longer required to list for property taxes of vehicles, which are currently licensed with the North Carolina division of motor vehicles. The county will bill the tax on these vehicles after the current registration is renewed or application is made for a new registration. List all boats, motors, Jet Ski, and all unlicensed trailers, campers, and motorcycles.
RESIDENTS ARE REQUIRED TO LIST ALL VEHICLES THAT ARE UNTAGGED.
All business listings are required by law to be listed at 100% cost when purchased. The tax department then applies the proper and uniform depreciation to the listing. ALL BUSINESS OWNERS SHOULD READ CAREFULLY THE INSTRUCTIONS ON THE FORM AND NOTE THAT THEIR LISTING IS SUBJECT TO AN AUDIT FOR THE CURRENT YEAR PLUS FIVE (5) PREVIOUS YEARS.
Assistance in filling out the forms will be available at the tax office. If you should not receive a listing form (for personal property) you should come to the tax office and list your property.