Personal Property

The Listings Division is responsible for processing personal property listings and business personal property listings. The Listings Division is also responsible for verifying listing abstracts, auditing business personal property accounts, and processing Property Tax Relief program applications.

The annual listing period runs from January 1 through January 31 each year. Failure to list during the listing period results in a 10% penalty for each listing period that has lapsed since the property should have been listed.

  1. Discovery Billing Process

    The County Assessor has the duty to "discover" property which should have been listed during the January listing period.

  2. Vehicle Tax

    Access information about vehicle taxes.

  3. Business Listings

    Any business operating in the state of North Carolina as of January 1st of each year must list their BUSINESS PERSONAL PROPERTY with the proper county that they are doing business in.