Each year in late December, abstract listings are sent to all taxpayers that had
a listing for the prior year. All personal property subject to annual listing
must be listed during the month of January in order to avoid a 10% late listing
penalty as mandated by State law. Because Pitt County utilizes a permanent listing
system for real estate, real property does not have to be listed unless a change
in value has occurred. Persons listing real or personal property for the first
time should contact the Tax Assessor's Office for listing information. In
addition to listing services, the Assessor's office provides property maps of
The Tax Assessor's primary responsibility is to appraise, list and assess all
taxable real and personal property each year and furnish tax base figures to the
County, Municipalities and Fire Departments for budget purposes.
Please note that some forms linked on this page will require Acrobat
Reader version 4.0 or higher. If you have problems opening a file, upgrade to
the newest version of Acrobat Reader.
Business Personal Property
Any individual(s) or business(es) owning or possessing personal property used
or connected with a business or other income producing purpose must file a Business
Personal Property Listing Form. Business personal property includes
machinery, equipment, computers, furniture, fixtures, farm machinery, airplanes,
supplies, construction in progress, etc. All business personal property subject
to taxation must be listed during the month of January. Values are determined
by applying Trending Schedules to the historical cost of an asset. Trending
schedules are developed by the North Carolina Department of Revenue.
If you listed with us last year and have an active account, a listing form 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 Business Personal
Property Section during regular office hours.
An Extension to list business
personal property may be granted if a request in
writing is received prior to the close of the regular listing period. The request
must show 'good cause'. Traditionally, Pitt County has granted extensions to
North Carolina General Statutes allow for certain types of property to be exempt
from taxation if they meet the requirements specified by the statutes.
Organizations claiming exemption from North Carolina Personal Property Tax must
file an application for exemption by January 31.
Individual Personal Property
In accordance with North Carolina law, all taxpayers are required to list the
following personal property each year:
- Mobile Homes
- Boats, Boat Motors, Jet Skis, etc.
- Aircraft including Hot Air Balloons and Gliders
- Unlicensed Vehicles - Includes automobiles, trucks, trailers and
motorcycles that are not currently licensed.
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 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.
Online Parcel Information System (OPIS)
OPIS is an internet-based computer application that makes it possible for you to explore
Pitt County in a geospatial environment. OPIS creates maps that include the features you
select and then displays them on your computer screen. OPIS allows you to choose from
various layers of map data maintained on the County's Geographic Information System (GIS)
as you research specific land parcel information in Pitt County. The features of OPIS
allow you to locate a parcel of land by searching for the owner's name, the parcel number,
or the parcels street address. You can then print a copy of the map and parcel information
for your records. OPIS also displays which Fire District or Rescue District a property
falls under, whether or not a property is located in the floodplain, or if it is in the
city limits of a municipality.
Pitt County's last County Wide Revaluation was complete January 1, 2012, in
accordance with N.C.G.S. 105-286. The next scheduled reappraisal is January 1, 2016.
North Carolina General Statute 105-283 requires that all property be valued at its "true
value" in money. "True Value" shall be interpreted as meaning "Market Value", as of the
date of the last reappraisal.
Senior Citizens / Permanently Disabled Citizens - Property Tax Exclusion
North Carolina excludes from property taxes a portion of the appraised value of a permanent residence owned and occupied by North Carolina residents who are at least 65 years of age or are totally and permanently disabled, and whose income does not exceed $28,600. The amount of the appraised value of the residence that may be excluded from taxation is the greater of $25,000 or 50% of the appraised value of the residence. Income means all monies received from every source other than gifts or inheritances received from a spouse, lineal ancestor, or lineal descendant. If you received this exclusion last year, you do not need to apply again unless you have changed your permanent residence. If you received the exclusion last year but the property no longer qualifies for any reason, please notify the assessor. Failure to notify the assessor that the property no longer qualifies for the exclusion may cause the property to be subject to discovery with penalties and interest pursuant to G.S. 105-312. If you did not receive the exclusion last year, but are now eligible, you may obtain an application from the Tax Assessor’s Office or by going to www.pittcountync.gov under Forms Library/Tax Administration. This is a one time application. It must be filed with the Tax Assessor's Office by June 1.
North Carolina defers a portion of the property taxes on the appraised value of a permanent residence owned and occupied by a North Carolina resident who has owned and occupied the property at least five years, is at least 65 years of age or is totally and permanently disabled, and whose income does not exceed $42,900. If the owner’s income is $28,600 or less, then the portion of property taxes imposed on the residence that exceeds 4% of the owner’s income may be deferred. If the owner’s income is more than $28,600 but less than or equal to $42,900, then the portion of the property taxes on the residence that exceeds 5% of the owner’s income may be deferred. The deferred taxes become a lien on the residence and the most recent three years of deferred taxes preceding a disqualifying event become due with interest upon one of the following disqualifying events: 1) the owner transfers the residence; 2) the owner dies; or 3) the owner ceases to use the property as a permanent residence. Multiple owners of a permanent residence must all qualify for the circuit breaker before a deferment of taxes will be allowed. You must apply for the opportunity to defer property taxes each and every year that you wish to defer taxes. The application may be obtained from the county tax department and it must be filed with the county assessor by June 1. Note: An owner who qualifies for both the property tax homestead exclusion and the property tax homestead circuit breaker may elect to take only one of these forms of property tax relief. An annual application must be filed with the Tax Assessor's Office by June 1.
Disabled Veterans Exclusion
North Carolina excludes from property taxes $45,000 of the appraised value of a permanent residence owned and occupied by a qualifying owner, if you are a Honorably Discharged Veteran with a 100% total and permanent “service connected” disability, or the unmarried surviving spouse. A veteran’s disability certification must be provided. This is a one time application. It must be filed with the Tax Assessor's Office by June 1.
Farm Use Exemption
The State Legislature has made exemptions available to owners of agricultural, horticultural and forest land. For details about this exemption, contact the Tax Assessor’s Office during the regular listing period.