Property Tax Laws
NORTH CAROLINA PROPERTY TAX LAWS | Business Personal Property
Who must file a listing, and what do I list?
Any individual(s) or business(es) owning or possessing personal property used or connected with a business or other income-producing purpose on January 1. Temporary absence of personal property from the place at which it is normally taxable shall not affect this rule. For example, a lawn tractor used for personal use, to mow the lawn at your home is not listed. However, a lawn tractor used as part of a landscaping business in this county must be listed if the lawn tractor is normally in this county, even if it happens to be in another state or county on January 1.
NCGS 105-308 reads… “any person whose duty it is to list any property who willfully fails or refuses to list the same within the time prescribed by law shall be guilty of a Class 2 misdemeanor. The failure to list shall be prima facie evidence that the failure was willful”.
When and where to list?
Listings are due on or before January 31.
They must be filed with Robeson County Tax Department at:
Robeson County Tax Dept, 550 North Chestnut Street., Lumberton, NC 28358
As required by state law, late listings will receive a penalty. An extension of time to list may be obtained by sending a written request showing “good cause” to the County Assessor by January 31.
How do I list? Two important rules:
1) Read the INSTRUCTIONS for each schedule or group.
2) If a Schedule or Group does not apply to you, indicate so on the listing form. DO NOT LEAVE A SECTION BLANK, DO NOT WRITE “SAME AS LAST YEAR”. A listing form may be rejected for these reasons and could result; late listing penalties.
