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Personal Property Appraisal

The personal property tax division is responsible for the discovery, listing, and appraisal of all personal property in Gaston County in accordance with North Carolina General Statutes. The Tax Assessor’s Office strives to provide accurate and timely information as well as great customer service.

Personal Property can be classified as Individual Personal Property or Business Personal Property.  Personal Property taxability, value, and situs billing is based on the January 1 owner of the property and cannot be prorated.

Individual Personal Property      

Includes but not limited to:   

  • Aircraft (including hot air balloons, ultralights, and gliders)
  • Watercraft
  • Unregistered Motor Vehicles (automobiles, trucks, trailers, campers, RV’s, and motorcycles)
    FOR INFORMATION ON REGISTERED MOTOR VEHICLES TAXED UNDER TAG & TAX LAWS PLEASE VISIT REGISTERED MOTOR VEHICLES
  • Vehicles with  “IRP” International Registration Plates
  • Trailers with permanent/multi-year tags
  • Mobile Homes

Business Personal Property                          

Includes but not limited to:

  • Machinery & Equipment
  • Office Furniture & Fixtures
  • Computer Equipment
  • Leasehold Improvements
  • CIP
  • Spare Parts
  • Supplies
  • Unregistered Motor Vehicles (automobiles, trucks, trailers, campers, RV’s, and motorcycles)
    FOR INFORMATION ON REGISTERED MOTOR VEHICLES TAXED UNDER TAG & TAX LAWS PLEASE VISIT REGISTERED MOTOR VEHICLES
  • Vehicles with  “IRP” International Registration Plates
  • Trailers with permanent/multi-year tags
  • Mobile Homes
  • Aircraft (including hot air balloons, ultralights, and gliders)
  • Watercraft

It is the responsibility of the property owner(s) to report this property to the Tax Office for ad valorem taxation (tax based on value) and to research tax laws in order to take advantage of any Exemptions or Exclusions for which their property may be eligible.


If I own personal property how do I report it? 
The tax office refers to reporting your personal property as “listing your personal property”.  You must “List” your property on a North Carolina approved Listing Form.  (See below for link to these forms)

IMPORTANT THINGS YOU NEED TO KNOW ABOUT LISTING YOUR PERSONAL PROPERTY!

When do I list personal property?  Every year during the month of January
DEADLINE JANUARY 31st
Where do I list?  Gaston County Tax Department
Do I have to list every year if nothing has changed?     YES!
How can I submit my listing? In person at 128 W. Main Ave. Gastonia, NC 28052
or 
By mail PO Box 1578, Gastonia, NC 28053
When will I receive my tax bill? Tax notices are mailed in August and are due by September 1st each year. 

 

ALL LISTINGS NOT FILED DURING THE LISTING PERIOD ARE SUBJECT TO A 10% LATE LISTING PENALTY.

Taxpayers who listed their property in the prior year will be mailed a listing form at the end of December in order to make any updates to their records.  The listing form should be completed and a detail of the additions and deletions made to the property should be attached and submitted to the Tax Office. 

 

APPEALING THE VALUE, SITUS OR TAXABILITY OF PERSONAL PROPERTY

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.

Forms & Documents Icon
Personal Property Review Request Form

Business Investment Grants

The Gaston County Board of Commissioners has supported economic development for more than twenty years with an emphasis on tax base development, employer diversification and job creation. The Commission recognizes the need to provide programs and financial support to strengthen and diversify the County’s economy, to attract new investment and encourage existing businesses to expand and reinvest in their existing operations. 

2019 Small Business Investment Grant (SBIG)
If a new or existing business has made investments in business personal property and/or real property during the 2019 Calendar Year and if those investments increase the net taxable value of the business by at least $10,000 but less than $1,000,000, the Business may qualify for the Small Business Investment Grant. For more detailed information, please select the 2019 Small Business Grant Brochure and Application link below.  The application for the 2019 grant may be filed anytime between January 2, 2020 and April 15, 2020.


IMPORTANT

2020 Small Business Investment Grant
The Board of Commissioners re-authorized the Small Business Investment Grant for 2020 for the investment in business personal property and/or real property made during the 2020 Calendar Year. The application for the 2020 Small Business Investment Grant will be available beginning in January 2021.

Gaston County (Large) Investment Grant
If a new or existing business has made investments in business personal property and/or real property during the 2019 Calendar Year and if those investments increase the net taxable value of the business by a minimum of $1,000,000, the business may qualify for an Investment Grant. For more detailed information, please select the Large Investment Grant Application Package link below.  Applications may be filed anytime between January 2, 2020 and April 15, 2020.

Forms & Documents Icon
Large Investment Grant Application Package

Individual Personal Property FAQs
Business Personal Property FAQs

Contact us at tax_appraisalpersonal@gastongov.com