The tax listing period will begin on January 1, 2024. Final date for listing will be January 31, 2024.

Cherokee County began a permanent listing for real property in 1994. Real property owners will not receive a listing abstract. However, property owners are required to report any changes made to their property.

NORTH CAROLINA GENERAL STATUTE 105-309.4 REQUIRES THE FOLLOWING:

Buildings and other improvements having a value in excess of one hundred dollars ($100.00) that have been acquired, begun, erected, damaged or destroyed since the time of the last appraisal (2020) shall be described.

You Are Required by Law to List All Personal Property as of January 1, 2024

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 requires that in addition to all other penalties prescribed by law, any person whose duty is to list any property, who willfully fails or refuses to list the same within the time prescribed by law shall be guilty of a misdemeanor punishable by a fine not to exceed five hundred dollars ($500) or imprisonment not to exceed six (6) months.

Be Sure to Check Your Address & Make Any Necessary Corrections

ELDERLY/DISABLED EXCLUSION:

All persons 65 years of age or older or all persons totally and permanently disabled with a home or mobile home, that is his or her permanent residence whose income is less than $36,700, are entitled up to $25,000 or fifty (50%)% 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, 2024. 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.

VETERAN'S EXCLUSION:

Veterans with a 100% service related disability or their surviving, unmarried spouse with a home or mobile home, that is his/her permanent residence are entitled to as much as a $45,000 exemption on the appraised value of a permanent residence owned and occupied by a qualifying owner. An NCDVA-9 form must be submitted along with the application. No proof of income is required.

CIRCUIT BREAKER:

All persons 65 years of age or older or all persons permanently disabled with a home or mobile home, that has been the his or her permanent residence for the last five years whose income is less than $36,700 is entitled to a tax deferment and taxes are limited to 4% of income. For qualifying owners whose income is between $36,700 - $55,050 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 2024. 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 $36,700 they must choose between the exemption and the deferment.

The Deadline to Apply for These Property Tax Exemptions is June 1, 2024

North Carolina General Statues 105-316 Requires 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, 2024 they become liable for taxes, plus a $250 fine.

Requirements

• You are no longer required to list for vehicles which are currently licensed and taxed by the North Carolina Division of Motor Vehicles 
• List all boats, motors, jet skis, unlicensed trailers, campers, and motorcycles.
• Residents are required to list all vehicles that are untagged, have multi-year plates or 3 month farm tags.

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.

Applications & Listing Forms

Applications and Listing Forms are available to print online, and at the Tax Office (75 Peachtree Street, Murphy, NC 28906) but cannot be submitted electronically. Assistance in filling out the forms will be available at the tax office.