Listing Requirements

Personal Property of Individuals

When to List:

North Carolina General Statutes require all individuals owning personal property on January 1 of each year to annually list that property which is subject to taxation. The listing period is from January 1 through January 31. Listings submitted by mail shall be deemed filed as of the date shown on the postmark affixed by the US Postal Service. If no date is shown on the postmark, or if the postmark is affixed by postage meter, the listing shall be deemed filed when received by the Cabarrus County Assessor's Office. All late filings will be charged a 10% penalty. Listing extensions for individual personal property may be requested in writing before the close of the regular listing period, January 31. Extension request may be made in writing or online using the Listing Extension Request Form. All extension requests received after January 31 will be denied. This written request must show good cause for the extension, and if the extension is granted, the listing form must be received or postmarked on or before April 15.

What to List:

• unlicensed motor vehicles (automobiles, trucks, trailers, campers and motorcycles that do not have an active North Carolina registration on January 1)
• boats, boat motors, jet skis and other watercraft
• mobile homes not listed as real property
• airplanes, hot air balloons, gliders and other aircraft

The Listing Form:

If you listed property in the previous year, a listing form will be mailed to you at the last address of record. You should receive this preprinted form, containing the previous year's listed items, by the first week of January. If you do not receive a form and have property that requires listing, it is your responsibility to obtain and complete a listing form. Instructions are included for correct preparation and timely submission of the form. Contact the County Assessor's Office at 704-920-2166 to obtain listing forms and instructions, or download the listing letter, instructions and form.

Motor Vehicle Data

Business Personal Property

When to List:

Listing forms must be received or postmarked by the US Postal Service between January 1 and January 31. The completion of a business listing form is required for all individuals, partnerships, corporations and associations who, on January 1, own, control or possess any amount of leasehold improvements or tangible personal property used or held for a business purpose. Listing extensions for business personal property may be requested in writing before the close of the regular listing period, January 31. Extension requests may be made in writing or online using the Tax Listing Extension Request Form. All extension request received after January 31 will be denied. This written request must show good cause for the extension, and if the extension is granted, the listing form must be received or postmarked on or before April 15.

What to List

Business personal property includes computer and office equipment, supplies, materials, machinery, farm equipment, leasehold improvements, etc. Values are determined by applying trending factors developed by the North Carolina Department of Revenue to original costs reported by the taxpayer, producing a value that reflects replacement cost less depreciation. The Trending Schedules are developed by industry or business type considering factors such as the useful life, pricing increases as determined by the U.S. Bureau of Labor and information from taxpayers.

The Listing Form

If you received a listing form in the previous year, a form should automatically be mailed to you at the last address of record. You should receive this preprinted form by the first week of January. If you do not receive a form and have property that requires listing, it is your responsibility to obtain and complete a listing form. Contact the County Assessor's Office at 704-920-2176 to obtain listing forms and instructions, or download the listing letter, instructions and form.

Real Estate

What to List

Cabarrus County real property is permanently listed. That means the County Assessor's Office is responsible for listing property in the name of the owner as of January 1 based on documents filed with the Register of Deeds Office. Real estate owners, as of January 1, are required to report any new buildings, additions, improvements, and/or deletions, which occurred during the preceding calendar year. This is reported on the same form as individual personal property. Contact the County Assessor's Office at 704-920-2166 to obtain listing forms and instructions, or download the instructions and form. Maintenance such as repainting, landscaping, terracing or other methods of soil conservation, etc. is not considered an improvement and does not require listing.

Property Records

The assessed value, property description and description of improvements of real property may be obtained in the form of the property record card online or from the County Assessor's Office, Appraisal Department. Assessed values should reflect fair market value as of January 1 of the last reappraisal.

Property Revaluation

Exclusions and Exemptions

North Carolina General Statutes allow for certain types of property to receive exclusions or exemptions from property taxes. These exclusions and exemptions pertain to taxability only; the property must be listed regardless of its exempt status. Please refer to Tax Relief for more information.