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Individual & Business Personal Property, NCDMV Renewals & Refunds
Understanding Property Tax Responsibilities in Pitt County
Whether you’re a resident, business owner or property holder in Pitt County, understanding your tax responsibilities is essential to staying in good standing. Knowing the difference between real, personal and business property tax, and what to list and file, can help avoid penalties.
If you own a house, land or buildings, you’ll receive a real property tax bill. This is separate from personal or business property tax and does not require annual listing unless there are changes or improvements to the property.
All personal and business property listings must be submitted between January 1 and January 31 each year. Individuals may file by paper or online if available. A 10% penalty will be added if listings are not filed by the deadline.
Already Listed Last Year?
If you listed your property with Pitt County last year and your account is still active, a form will be automatically mailed. If you do not receive one, it is your responsibility to request a listing form.
No longer the January 1 owner?
Documentation, such as a bill of sale, loss statement from insurance company, salvage yard receipt or title transfer copy, must be provided to remove property from a tax record.
Property located and billed in another county?
A copy of the Out of County listing form, bill or paid receipt must be provided to remove property from a tax record.
Need Help?
If you have questions about listing or how to estimate value, we’re here to make the process easier.
Individual Personal Property call 252-902-3398 | Business Personal Property call 252-902-3409
Effective December 25th, 2025, the United States Post Office requires citizens to request a same day postmark, in person, at one of their retail offices.
- Business Personal Property
- Individual Personal Property
- NCDMV Renewals & Watercraft
- NCDMV Vehicle Refunds
What Is Business Personal Property?
Business personal property includes any items that a business uses in its operations. This can include airplanes, construction in progress, farm machinery, equipment, furniture, machinery, computers, tools, signs and supplies. It also includes leased equipment and fully depreciated assets still in use.
All businesses, including sole proprietors, partnerships, corporations, and nonprofits, must list their business personal property each year for taxation. This applies to both owned and leased items used for business purposes.
Trending Schedules
Values are based on Trending Schedules provided by the North Carolina Department of Revenue. These schedules apply to the original cost of your assets.
View The NC Department of Revenue Cost Index and Depreciation Schedules Now
Who Should File?
If you operate a business, even from your home, you are required to file.
Business Personal Property: Filing Your Listing Form
If you own or use personal property for a business or other income-generating purpose, you are required to submit a Business Personal Property Listing Form. View & Print the NC Department of Revenue Listing Form now
What Counts as Business Personal Property?
Business personal property includes items such as:
- Airplanes
- Computers
- Construction in Progress
- Equipment
- Farm Machinery
- Fixtures
- Furniture
- Machinery
- Supplies
Annual Listing Requirements
Each year, the value, ownership, and location of business personal property is determined as of January 1. All property must be listed during the month of January.
Values are based on Trending Schedules provided by the North Carolina Department of Revenue. These schedules apply to the original cost of your assets.
View Trending Schedules Now
Find Appeal Information and Guidelines Now.
Already Listed Last Year?
If you listed your property with Pitt County last year and your account is still active, a form will be automatically mailed. If you do not receive one, it is your responsibility to request a listing form.
Tax Exemptions
Certain types of property may be exempt from taxes if they meet legal requirements. Organizations must file an application for exemption by January 31.
Download and Submit the Exemption Application (PDF) Now.
Closed or Closing Businesses
If you are a wholesale merchant or retailer who:
- Sells or transfers most of your stock, materials, or equipment (not as part of normal operations), or
- Is going out of business
You must:
- Notify the Tax Assessor’s Office at least 48 hours before the sale, transfer, or closure
- Pay all taxes due within 30 days of the sale, transfer, or closure. This applies to taxes due as of September 1 of the current year.
Vehicles and Leased Property
- Leased or Rented Equipment: Not exempt. Include schedule with lessee’s name, property description, year acquired and cost.
- IRP and Apportioned Vehicles: Required to be listed. Attach year, cost, description and license tag.
Extensions
Requests for extensions to file Business Personal Property must be made in writing and received prior to the close of the regular listing period, January 31. Traditionally, Pitt County has granted extensions until March 15.
Open an Online Extension Request Now
For workpaper copy requests, email the
Business Personal Property Division Now
Understanding Personal Property Tax in Pitt County
Individuals who own certain types of property are required to list and pay taxes on their personal property each year. Personal property refers to moveable assets that are not permanently attached to land or buildings.
What Qualifies as Personal Property?
The following types of property must be listed and are considered taxable personal property in Pitt County:
- Boats and Jet Skis – Includes all personal watercraft used for recreation or transportation.
- Utility Trailers and Campers – Even if not registered with the DMV, these items are taxable.
- Mobile Homes – Mobile homes that are not permanently attached to land are considered personal property.
- Airplanes – All aircraft owned by individuals or hobbyists must be listed as personal property.
- Unregistered Vehicles – Antique vehicles, race cars or other motor vehicles not tagged through the DMV.
If your vehicle is registered and taxed through the North Carolina Division of Motor Vehicles (NC DMV), you do not need to list it separately. However, if it is not actively registered or tagged, it must be listed.
How to File
Listings must reflect ownership as of January 1.
You can file your personal property listing:
- By mail using a paper listing form
- In person at the Tax Administration Office
Late filings may result in a penalty, so it’s important to list your property on time.
What to Include in Your Listing
Your personal property listing should include:
- A description of the item
- The make, model, and year (if applicable)
- The purchase date
- Estimated market value as of January 1
If you are unsure of the value, our staff will assist with appraisals based on comparable data and industry guidelines.
Find Appeal Information and Guidelines Now
Keeping Records and Making Changes
Keep copies of all listing forms, receipts, and any supporting documents for your records. If your property is sold, destroyed, or moved out of the county, documented proof such as a bill of sale, salvage yard receipt and/or title transfer copy
Citizens are required to contact NC Wildlife when there is a change in status of watercraft. This includes selling, purchasing, gifting, or destroying a watercraft. Change of Address, including county and state, must also be reported. Contact NC Wildlife at 833-950-0575 or email info@gooutdoorsnorthcarolina.com with these changes.
What to Do Concerning Licensed & Registered Vehicles & Watercraft
DMV Registered Motor Vehicles:
Property tax on registered motor vehicles is collected by the N.C. Division of Motor Vehicles (NCDMV) at the time of registration or renewal through the Tag & Tax Together Program. That tax is then distributed to counties like Pitt County. You do not need to list registered vehicles separately with the Pitt County Tax Office.
The NCDMV online portal lets you view and manage details about your driver license and vehicle registration, including tax receipts, and complete DMV services, without waiting in line.
Learn More About Tag & Tax Together Program Now
NCDMV Pitt County office locations:
- 4651 North Creek Dr, Greenville, NC 27834
Drivers License, Plate & Vehicle Registration, License & Theft Bureau - 3672 North Main St, Farmville, NC 27828
Plate & Vehicle Registration - 2462 Stantonsburg Rd, Greenville, NC 27834
Plate & Vehicle Registration
Residents who own an antique automobile may be eligible for a tax exclusion if the automobile meets certain criteria. The Antique Automobile Value Exclusion Application must be filed within 30 days of the date taxes are due.
Find the Antique Automobile Value Exclusion Application Now
Unregistered Vehicles or Special Vehicles:
If you own an unregistered vehicle, antique vehicle (not driven), or a recreational vehicle not tagged with DMV, you may be required to list it as personal property during the January listing period.
Boats and Watercraft:
Boats and jet skis are generally taxed as personal property. While the NC Wildlife Resources Commission handles registration, the Pitt County Tax Office requires you to list these each year.
Citizens are required to contact the Personal Property division and NC Wildlife when there is a change in status of any watercraft. This includes selling, purchasing, gifting or destroying a watercraft. You must also inform Wildlife of a change of address (including county and state changes). Call NC Wildlife at 833-950-0575 or email info@GoOutdoorsNorthCarolina.com with these changes.
Requesting a Refund for Vehicle Property Taxes
Owners may apply for a refund when a vehicle is sold or registered out of state and the license plate has been surrendered to a NC License Plate Agency. To be eligible, you must request the refund within one year of the plate surrender date and provide the following:
- Proof of plate surrender to the NC DMV (DMV Form FS20)
- Copy of the bill of sale or new state’s registration
The refund will be calculated based on full calendar months remaining in the registration period after the plate is surrendered.
Important: Any vehicle tax refund will be applied first to outstanding property taxes owed to Pitt County. Remaining amounts will be mailed within 8–10 weeks after processing.