North Carolina General Statutes require all individuals owning personal property on January 1 of each year to annually list that property and pay taxes. The listing period is from January 1 through January 31.
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
Listing Forms and Instructions
Those with existing listings should receive a preprinted form by the first week of January. If you do not receive a form, and have property that requires listing, it is your responsibility to obtain and complete a Personal Property Tax Listing Form. You may view or download a copy of the Personal Property Tax Listing Instructions for further details.
Listings submitted by mail shall be deemed filed as of the date shown on the postmark affixed by the US Postal Service. If no date is shown on the postmark, or if the postmark is not affixed by the US Postal Service (for instance, your own postage meter), the listing shall be deemed filed when received by the Tax Administration Department. Late listings are subject to a 10% penalty per NC General Statute 105-312(h).