Business personal property must be listed for tax purposes on an annual basis. Business personal property includes supplies, machinery, equipment, computers, furniture, fixtures, airplanes, farm machinery and supplies, and libraries. Any income-producing property is considered by North Carolina General Statutes as business personal property.
The listing form must be completed, signed, and mailed no later than January 31, 2024. All listings must be completed prior to the close of the regular listing period unless you have an approved extension. Failure to list within the listing period will result in a penalty of 10% of the total tax levied.
If you have listed with us in a previous year and have an active account, a listing form will automatically be mailed to you at the address of record as of January 1. If you do not receive a listing form and you have property which is required to be listed, it is your responsibility to obtain a listing form by contacting the Business Personal Property Section during regular office hours.
For further information regarding the Listing of Business Personal Property, please contact: