Individual Personal Property
North Carolina General Statutes require all individuals owning personal property on January 1 of each year to annually list that property which is subject to taxation. The listing periods from January 1 through January 31. Listings that are not filed during this period are subject to a 10% late listing penalty.
Individual Personal Property that must be listed includes:
- Unlicensed vehicles, which are those not having an active North Carolina registration on January 1 of the year. This includes automobiles, trucks, trailers, campers, RV’s, and motorcycles.
- Vehicles with International Registered Plates (IRP/Apportioned Tag)
- Trailers with permanent/multi-year tags
- Mobile Homes
- Aircraft, including hot air balloons, ultralights, and gliders.
The Personal Property Division of the Gaston County Tax Director’s office is responsible for assuring that all taxable personal property is listed and assessed accurately. Individuals who listed their property tax in the previous year should automatically be mailed a listing form at the last address on record at the end of December. If you do not receive a listing form and have property that requires listing, it is your responsibility to obtain and complete a Personal Listing and Instructions
Personal Property bills are mailed to owners by September 1 of each year. The owner may appeal the value, situs, or taxability of the property within 30 days from the date of the bill. A letter of appeal should provide a description of your disagreement and include any documentation that will assist us in reviewing the account. Also, you may use an appeal form provided by the county. Please contact our office for this form.
For Information on licensed vehicles with a regular annual tag, see Tag and Tax Together Program.
North Carolina General Statutes allow for certain types of property to receive exclusions or exemptions from property taxes. Refer to Exemptions and Exclusions for more information.
Please contact our office if you have further questions or refer to our Individual Personal Property Frequently Asked Questions (FAQ).
Email Contact: Tammy.Carter@gastongov.com