Personal Property

North Carolina General Statutes require all individuals owning personal property on January 1 of each year to annually list that property and pay taxes.

Individual personal property includes:

• Unlicensed vehicles, which are those not having an active registration on January 1, including automobiles, trucks, trailers, campers, and motorcycles
• IRP vehicles (International Registration Plan plates)
• Watercraft such as boats, boat motors and jet skis
• Mobile homes
• Aircraft, including hot air balloons, ultralights, and gliders
• Vehicles and trailers with permanent multi-year tags

Any individual or business owning or possessing personal property used or connected with a business or other income producing purpose, is required to file a listing form with the Cumberland County Tax Office.

Business personal property is tangible assets that are used in conjunction with a business. These assets include machinery, computers, office equipment, furniture, supplies, signs, fixtures, spare parts, leasehold improvements, construction in progress, IRP (International Registration Plate), unlicensed and multi-year tag vehicles, etc.

Pollution abatement and/or recycling equipment certified by the NC Department of Environmental Quality (NCGS 105-275(8)). This is a two-step process. Please go to http://www.dornc.com/downloads/property_taxcert.html for complete details.

Business Personal Property Brochure

Business Personal Property Email:         

All persons engaged in farm/agri-businesses must file a listing of all of their income producing personal property with the Cumberland County Tax Office.

Farm/agri-business personal property includes, but is not limited to, tractors, motors, loaders, power equipment, machinery such as corn pickers, hay balers, wheat drills, plows, harrows, cultivators, hog and poultry house equipment such as feeders, circulating fans, feed bins and conveyers, untagged vehicles and trailers, as well as any computer/office equipment, furniture, supplies, signs, fixtures, spare parts, leasehold improvements, etc. 

2025 Farm Listing Form

Business Personal Property Email:         

Unregistered motor vehicles and vehicles that have an IRP plate (International Registration Plan/Apportioned), or permanent/multi-year plates must be listed each year.

The NC Department of Motor Vehicles sends out a combined notice that includes both the vehicle registration fee and property taxes due. You pay NC DMV for the entire bill by mail, online or in person at any NC License Plate Agency. You will not be able to renew your registration without paying the property tax that is due.

If you purchase a vehicle and do not transfer an active tag to it, you will be required to either pay the property tax at the time you register the vehicle or acquire a limited registration plate, which allows you approximately 60 days to pay the tax and receive your permanent plate.

Visit the NCDMV website to Renew & Pay Property Taxes.

Motor Vehicle Exemptions (NCGS 105-330.3)

Disabled veterans that own specially adapted, registered motor vehicles and registered motor vehicles used by non-profit/charitable organizations may apply by filing FORM AV-10V with the tax office within 30 days of the due date shown on the registration renewal notice from the NC Department of Motor Vehicles. 

Antique Motor Vehicle Reduced Valuation (NCGS 105-330.9)

Individual owners of registered motor vehicles having a special historical license plate under NCGS 20-79.4 may qualify for a reduced assessed valuation. To apply, file the Form AV-66 Antique Automobile Application with the tax office within 30 days of the due date shown on the registration renewal notice from the NC Department of Motor Vehicles. 

Non-Resident Active Duty Military

Active duty, non-resident military personnel may be exempt from personal property taxes in North Carolina. To apply, please submit your Leave & Earnings Statement (LES) for the end of month and year the vehicle was last registered with the NC Department of Motor Vehicles. The LES must contain the ETS date. Remit to: Cumberland County Tax Administration, PO Box 449, Fayetteville, NC 28302 or fax to 910-678-7582. You may also e-mail your LES to: . When sending your request for exemption, please provide your Tag # and /or a copy of your tax bill.

NOTE: Check the APPRAISED VALUE amount, located on the front of the bill in the upper right corner. A subscript ¹ appears beside the value and it indicates whether a full exemption OR a partial exemption (50%) has already been applied to the tax bill. All applicable vehicle fees for Fayetteville, Hope Mills, Spring Lake and Stedman are payable in full when the 50% military exemption applies.

Military Spouse Residence Relief Act

Spouses may qualify for exemption based on the Military Spouse Residency Relief Act if their domicile is the same as the active duty, non-resident service member. To apply for the exemption, the non-resident military spouse must submit documentation annually to the tax office to prove state of domicile. Please download the Military Spouses Residency Relief Act Application for a list of required documents accepted for proof of domicile. Remit documents to: Cumberland County Tax Administration, PO Box 449, Fayetteville, NC 28302 or fax to 910-678-7582.  You may also e-mail your LES and documents to:  .  When sending your request for exemption, please provide your Tag # and /or a copy of your tax bill.

Other dependents are NOT exempt. Real property and business personal property are NOT exempt. Other personal property, such as mobile homes, may qualify for the exemption. You may remit the same documentation as stated above for consideration.