Property Tax Laws
NORTH CAROLINA PROPERTY TAX LAWS | INDIVIDUAL PERSONAL PROPERTY
Individual Personal Property includes boats, boat motors, jet skis, mobile homes, aircraft (including hot air balloons and gliders), and unlicensed vehicles (including automobiles, trucks, trailers, campers, and motorcycles). Listing must be returned annually and must be submitted by January 31 to avoid the 10% late listing penalty.
Extensions until April 15 may be granted upon written request, if the request is postmarked by January 31. All those who own individual personal property on January 1 are required to list. If you listed with this office last year, a listing form will be mailed to you at your address of record. If you do not receive a listing form for property, which you are required to list, it is your responsibility to obtain the proper form from the Individual Personal Property Section call 910 671-3060.
All Individual Personal Property subject to taxation must be listed within the time period of January 1 through January 31. View/print complete listing instructions.
