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Personal Property 

 

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.


Appeal Information


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 Regina Owen at (828) 586-7540 or reginaowen@jacksonnc.org.


2024 Business Personal Property Listing Form

Additional Business Schedules

Extension Request Form

Business Personal Property Listing Tutorial

Cost Index and Depreciation Schedules

Billboard Structures Valuation Guide

 

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. 

  • Every operator of a park or storage lot renting or leasing space for three or more house trailers or mobile homes shall  furnish to the assessor of the county in which the park or lot is located the name of the owner of and a description  of each house trailer or mobile home.
  • Every operator of a marina or comparable facility renting, leasing, or otherwise providing dockage or storage space for three or more boats, vessels, floating homes, or floating structures shall furnish to the assessor of the county in which the marina or comparable facility is located the name of the owner of and a description of each boat, vessel, floating home, or floating structure for which dockage or storage space is rented, leased, or otherwise provided.
  • Every operator of a storage facility renting or leasing space for three or more airplanes or other aircraft shall furnish to the assessor of the county in which the storage facility is located the name of the owner of and a description of each airplane or aircraft for which space is rented or leased.

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

  • Registered with the Federal Aviation Administration and is a model 1954 or older;
  • Maintained primarily for use in exhibitions, club activities, air shows, and other public interest functions;
  • Used only occasionally for other purposes;
  • Used by the owner for a purpose other than the production of income.

Appeal Information

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 katiewilson@jacksonnc.org

2024 Individual Personal Property Listing Form

AV-10A Antique Airplane Exclusion Application

Personal Property Extension Request Form

Individual Personal Property Listing Tutorial

Manufactured Home/Campground Park List

Marina Storage Facility List


Motor Vehicle
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