FAQs • Gaston County, NC • CivicEngage

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What does situs mean?: The situs of property is the place where the property is permanently located. We need this information to be sure you are taxed in the correct county, city, and fire service district.

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Tax - Individual Personal Property

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1. What types of personal property am I required to list?

You are required to list the following:

Unlicensed Vehicles (Untagged/Expired Tag)
Vehicles with International Registration Plates (IRP/Apportioned Tag)
Trailers with permanent/multi-year tags
Mobile Homes
Watercraft
Aircraft

2. If I own personal property, do I have to list it every year?: Yes, under North Carolina General Statutes you are required to list the property every year. Personal Property can be sold or moved anytime. The listing process informs our office what personal property you own and is located within Gaston County on January 1. Our office is not automatically notified by anyone when property is sold so the listing must be completed to notify us.

3. When should I list my personal property with the tax office?: The month of January is the month when personal property is to be listed each year. Personal property must be listed by January 31st of each year to avoid a 10% late listing penalty.

4. Who is responsible to list and pay taxes on personal property?: The January 1st owner is required to list and pay property taxes on personal property for the entire year. North Carolina General Statutes do not allow personal property to be prorated.

5. How is personal property assessed and may I appeal the assessment on my property?: Personal property is assessed at fair market value as of January 1 each year. If you do not agree with the assessment of your personal property, you may appeal the value within 30 days from the date of the bill. Your appeal must be in writing and contain a description of your disagreement and include any documentation to support your appeal.

6. If I register my boat with North Carolina Wildlife, must I still list it with the Tax Office?: Yes, you must list the boat with the Tax Office. The North Carolina Wildlife does not automatically list the boat for you when it is registered.

7. What does situs mean?: The situs of property is the place where the property is permanently located. We need this information to be sure you are taxed in the correct county, city, and fire service district.