Personal Property Assessment

Colored House Under a Magnifying Glass Surrounded by White Houses

The Personal Property Division of the Tax Department manages the listing, assessment, and appeals for Individual and Business Personal Property in Cabarrus County.

  1. Online Listing – only available during listing season
  2. Extensions – only available thru January 31
  3. Forms – printable
  4. Business Change – new or closing of account and address changes
  5. Appeals
  6. Exemptions and Exclusions

Vehicle Tax Bills

Tag & Tax Together program provides for annual combined billing and payment of license tag and vehicle taxes through the NC Department of Motor Vehicles (NCDMV).  The bill is only payable by:

  1. Mailing to the NCDMV,
  2. At a NC License Plate Agency office, or
  3. Through the NCDMV website
  4. NOT payable to the County or at the County offices

GAP Billing

If there was a GAP between registrations of a vehicle then Cabarrus County is notified to issue a GAP Billing for the unpaid taxes.  The resulting GAP Bills are payable directly to the County and not to NCDMV. 

For more information select: Registered Motor Vehicles 

  • The following items are considered taxable as personal property in North Carolina and are required to be listed by the owner on an annual basis by January 31.
  1. Boats and motors of all kinds (including Jet Skis)
  2. Aircraft, helicopters, blimps, and hot air balloons
  3. Mobile Homes (that do not qualify as Real Property)
  4. Unregistered motor vehicles including motorcycles
  5. Untagged and Multi-Year tagged trailers (including utility, travel, camper, etc.)
  6. Farm equipment used to produce income
  • If the property listed above is normally kept in Cabarrus County and owned as of January 1, it should be listed with the Cabarrus County Tax Assessor's Office.  Contact the Assessor’s office for guidance.
  • Note: Real Estate improvements should also be listed on the Individual Personal Property Listing Form.
  • Business personal property includes all personal property used by a business or that an individual uses to produce income.
  • The following are common categories of taxable business property in North Carolina:
    1. Machinery and Equipment
    2. Construction in Progress
    3. Office Furniture and Fixtures
    4. Computer equipment and software
    5. Leasehold Improvements – includes process related improvements
    6. Expensed items
    7. Supplies (such as: office, janitorial, fuels, replacement parts, etc.)
    8. IRP plated trucks, Boats, Airplanes, or multi-year tagged trailers (owned by a business)
  • Businesses must list property owned as of January 1st at its original installed cost.