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 period is from January 2 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
Unlicensed vehicles are those not having an active North Carolina registration on January 1 of the year. This includes automobiles, trucks, trailers, campers, RVs, and motorcycles.
Vehicles with International Registered Plates (IRP/Apportioned Tag)
Trailers with permanent/multi-year tags
Aircraft, including hot air balloons, ultralights, and gliders
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.