Tax Listing Requirements

Listing Requirements

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, 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.

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.

Extension requests

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 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 listing form will be mailed to you at the last address of record. You should receive this 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, it is your responsibility to obtain and complete a listing form. Instructions are included for correct preparation and timely submission of the form.

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

Extension requests may be made in writing or online using the Tax 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:

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.

Business Personal Property Listing Letter, Business Personal Property Listing Instructions, Business Personal Property 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 pre-printed 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.

Online tax listings

Cabarrus County offers and online listing option for accounts already listing with the County. The E-record Number and an account number, which are found on the pre-printed Business Personal Property listing, are required for listing online.

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