Tax Listing Forms and Requirements

Listing Forms, Requirements and Instructions

Individual Personal Property

When to List

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, the postmark is illegible or if the postmark is affixed by postage meter, the listing shall be deemed filed when received by the Assessor's office. All late filings will be charged a 10 percent penalty.

NC General Statutes require all individuals owning personal property on January 1 of each year to annually list that property which is subject to taxation.

A more detailed summary of the requirements can be found in the Annual Listing Letter.

Extension Requests

Listing extensions for individual personal property may be requested in writing before the close of the regular listing period, January 31. All extension requests received after January 31 will be denied. The 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 without an active NC registration on January 1)
  • Boats, boat motors, jet skis and other watercraft
  • Farm machinery
  • Mobile homes not listed as real property
  • Airplanes, hot air balloons, gliders and other aircraft

If you listed property in the previous year, a form will be mailed to the last address of record. You should receive a pre-printed 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, access an Individual Personal Property Form or select the action card above. Instructions

Business Personal Property

When to List

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 U.S. Postal Service. If no date is shown on the postmark, the postmark is illegible or if the postmark is affixed by postage meter, the listing shall be deemed filed when received by the Assessor's office. All late filings will be charged a 10 percent penalty.

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.

Extension Requests

Listing extensions for business personal property may be requested in writing or online with the Tax Listing Extension Request Form. All extension requests received after January 31 will be denied, per statute. 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 NC Department of Revenue to original costs reported by the taxpayer, producing a value that reflects replacement cost less depreciation. The trending schedules are developed with consideration of factors such as the useful life, pricing increases as determined by the US Bureau of Labor and information from taxpayers.

If you received a listing form in the previous year, a form should automatically be mailed to the last address of record. You should receive a form by the first week of January. If you do not receive a form and have property that requires listing, access a Business Personal Property Form with Instructions or select the action card above.

Online listing

If you have a pre-existing account, you can submit your Business Personal Property Listings online.

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