NC General Statutes require all individuals and businesses owning personal property on January 1 to annually list that property which is subject to taxation.
Personal property includes unregistered motor vehicles including campers, mobile homes, watercraft, and aircraft. Business personal property includes computer and office equipment, supplies, materials, machinery, farm equipment, leasehold improvements, etc. The listing period is from January 1 through January 31. Listing forms must be received or postmarked by the US Postal Service between January 1 and January 31. 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.
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.
NC 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.
You can reach the Assessor's office Monday - Friday from 8 am until 5 pm at 704-920-2166.