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General
(Department Information page)
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
Pitt County.
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
March 15.
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.
Real Property
Online Parcel Information System (OPIS)
After months of development in the Management Information Systems (MIS) Department, Pitt
County Government is proud to announce the launch of our new public service called 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. While OPIS is already a complete public service tool, even
more map information will be made available in the future.
Revaluation Information
Pitt County's last County Wide Revaluation was complete January 1, 2004, in
accordance with N.C.G.S. 105-286. The next scheduled reappraisal is January 1, 2008.
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
North Carolina excludes from property taxes the first $25,000 or 50% (whichever
is greater) of the appraised value of a permanent residence owned and occupied by
North Carolina residents aged 65 or older or totally and permanently disabled
whose income does not exceed $25,000. Income means all monies received
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, and your income exceeds $25,000, you must notify the
Assessor. If you received the exclusion last year because you were totally and
permanently disabled and you are no longer totally and permanently disabled, you
must notify the Assessor. If the person receiving the exclusion last year has
deceased, the person required by law to list the property must notify the
Assessor. Failure to make any of the notices required by this paragraph by June
1st will result in penalties and interest. If you did not receive the exclusion
last year, but are now eligible, you may obtain an application from the Tax
Assessor.
Application must be filed by June 1st. Tax Assessor, 110 S. Evans St.,
PO Box 43, Greenville, NC 27835, Phone: (252) 902-3402
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