In accordance with North Carolina law, all taxpayers are required to list the following personal property each year:
Aircraft including Hot Air Balloons and Gliders
Boats, Boat Motors, Jet Skis, etc.
Unlicensed Vehicles - Includes automobiles, trucks, trailers and motorcycles without current license tags.
Vehicular Trailers with Permanent License Plates
North Carolina General Statutes require all individuals owning personal property on January 1 that is subject to taxation, list that property during the listing period which is January 1 through January 31. All listing received after the listing period will be subject to a ten percent (10%) penalty.
If you listed personal property last year and have an active account, a Listing Form (PDF) will be automatically mailed to you. If you do not receive a listing form it is your responsibility to obtain a listing form by contacting the Tax Assessor's Office during regular office hours.