The Personal Property Division consists of business personal property, individual personal property and motor vehicles. Business and individual personal property must be listed annually in the month of January. Extensions may be requested in the month of January and granted up to April 15. Any person who fails to list or list after the listing period will be subject to the penalties prescribed by law.
If you received a listing form in the previous year, a form should automatically be mailed to you at the last address on record. You should receive this preprinted form by the end of December or 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 listing form.
Listing forms and extension requests may be submitted in person, by mail, or by electronic means. Mailed listings are considered filed as of the date shown on the postmark, if affixed by the United States Postal Service. Electronic listings are considered filed when received electronically. In the office and meter mail submission are considered received the date of actual receipt in the office.
To list or request an extension electronically you must have the account and online record numbers.
Motor vehicles are registered on a staggering system. The North Carolina Division of Motor Vehicles (NCDMV) serves as the collection authority for all counties in North Carolina. A combined notice that includes both the vehicle registration fee and the property tax is mailed approximately sixty (60) days before the vehicle's registration expires.
Business Personal Property
Individuals or businesses owning or possessing personal property used or connected with a business or other income producing purpose are required to list annually with the Tax Assessor's Office.
Business personal property includes but is not limited to billboards, computers, copiers, farm equipment, fixtures, furniture, business owned vehicles in the International Registration Plan (IRP), leased equipment, leasehold improvements, machinery, office equipment, and signs.
Business Personal Property Values
Values are determined on a cost basis using trending schedules developed by the North Carolina Department of Revenue. Trending schedules correspond to replacement cost new, less depreciation.
A taxpayer who owns personal property taxable in the county may appeal the value, situs, or taxability of the property within 30 days after the date of the initial notice of value. If the assessor does not give separate written notice of the value to the taxpayer at the taxpayer's last known address, then the tax bill serves as notice of the value of the personal property. § 105-317.1(c)
For additional information or assistance with the listing form contact Laura Estridge at (828) 586-7545 or email@example.com.
Individual Personal Property
Individuals owning or possessing aircraft, watercraft, engines for watercraft (outboard motors), unregistered (untagged) motor vehicles, permanent multi-year-tags, individually owned vehicles in the International Registration Plan (IRP), manufactured homes located on land owned by others, park models, tiny homes, campers, travel trailers, fifth wheels, recreation vehicles, motorhomes, and household rental furnishings provided by the landlord in a residential rental are required to list annually with the Tax Assessor's Office. Additionally, all additions (decks, porches, etc.) to personal property items should be listed.
Campers, travel trailers, fifth wheels, recreation vehicles and motorhomes do not have to be listed if they are tagged through the North Carolina Division of Motor Vehicles (NCDMV) with the situs address of Jackson County and annually renewed.
Reports by Trailer Park, Marina, and Aircraft Storage Facility Operators
To aid in the listing of personal property, North Carolina General Statute 105-316 requires every operator of a house trailer park (manufactured home and campground), marina, and aircraft storage facility to provide a list of all owners as of January 1. The report is due annually to the assessor by January 15.
Any person who fails to make any report required above, by January 15 of any year shall be liable to the county in which the house trailers, mobile homes, boats, vessels, floating homes, floating structures, or airplanes are taxable for a penalty to be measured by any portion of the tax on the personal property that has not been paid at the time the action to collect this penalty is brought, plus two hundred fifty dollars ($250.00).
Manufactured Home Moving Permit
It is illegal to move a manufactured home without a moving permit. § 105-316.1. Visit Tax Collections for additional information.
Individual Personal Property Values
Values are determined using valuation guides. The valuation guides correspond to the information for each property type, i.e., manufactured home values are based on the year, length, and width.
Antique Airplane Value Exclusion
An airplane that is individually owned and meets the following conditions shall be assessed at the lower of its true value or $5,000. § 105-277.12
A taxpayer who owns personal property taxable in the county may appeal the value, situs, or taxability of the property within 30 days after the date of the initial notice of value. If the assessor does not give separate written notice of the value to the taxpayer at the taxpayer's last know address, then the tax bill serves as notice of the value of the personal property. § 105-317.1(c)
For additional information or assistance with the listing form contact Katie Price at (828) 586-7543 or firstname.lastname@example.org
Individuals or businesses owning or possessing motor vehicles registered with the North Carolina Division of Motor Vehicles (NCDMV). All vehicles not annually registered with the NCDMV, have multi-year tags, or have International Registration Plan (IRP) plates must be listed as individual personal property annually in the month of January.
Tag & Tax Together Program
In 2005, the North Carolina General Assembly passed a law to create a combined motor vehicle registration renewal and property tax collection system. The law transfers responsibility of motor vehicle tax collection to the NCDMV. This new Tag & Tax Together program was designed as a convenient way to pay annual vehicle tag renewals and property taxes in one transaction.
Beginning with renewal notices mailed in July 2013 and due in September 2013, your registration renewal and property tax will be due the same month each year. The NCDMV will send a combined notice that includes both the vehicle registration fee and property taxes. You will not be permitted to renew your tag without paying all taxes owed on the vehicle.
Paying the Combined Tag & Tax Notice
Payment for the Tag & Tax Together notice CANNOT be made at the county tax office. Payments sent to the county tax office cannot be processed and delay the renewal process. You will pay both the registration fee and property taxes to the NCDMV using one of these three payment options:
The NCDMV can be contacted at (919) 715-7000 or (919) 814-1779.
Motor Vehicle Values
Motor vehicles are valued by year, make, and model in accordance with the North Carolina Vehicle Valuation Manual. Values are based on the retail level of trade for property tax purposes. A motor vehicle offered for sale by a dealer to the end consumer represents the best example of the retail level of trade. For a new issuance, the appraised value is the manufacturer’s suggested retail price (MSRP). For renewals, the appraised value is the average retail value or the MSRP less depreciation.
Licensed motor vehicles are not valued at wholesale, blue book, or private party asking price for property tax purposes. Sales transactions between private buyers and sellers and internet valuation lookup websites typically reflect these levels of trade.
Tag Turn In
If you have turned in a license plate at the License Plate Agency you may be eligible to receive a partial refund of taxes paid. Please email, mail, or hand deliver your receipt (FS20) to the Tax Assessor’s Office. You must submit your receipt (FS20) within one (1) year of surrendering the license plate.
Motor Vehicles Exemptions
The following may qualify for an exemption of the motor vehicle property tax:
Value adjustments may be necessary if the owner can document:
Normal wear and tear will not be considered.
Documentation that will be considered includes a copy of the bill of sale documenting the purchase price from a local dealer, a written appraisal performed by a dealer that clearly states the appraisal reflects the retail value as of the January 1 of the year in which the taxes are due, for vehicles less than eight years old, documentation of high mileage from an annual inspection, oil change or other invoice, repair estimates for vehicles that have been significantly damaged.
Documentation that will not be considered includes wholesale or blue book values pulled from any internet valuation website, magazine, or catalog, a trade-in or wholesale value appraisal from a dealer, written offers from a dealer to purchase your vehicle, a bill of sale from a private seller.
Value appeals and all supporting documentation must be postmarked within thirty (30) days of the due date printed on the notice.
For additional information contact Sherman Fowler at (828) 586-7541 or email@example.com