According to the North Carolina General Statutes, all property that is not defined or taxed as "real estate" or "real property" is considered to be "personal property." State Tax Collections, Statistical Abstract 2013 - Part IV. General Statue 105-330.9 Antique Automobiles. Listing for Individuals North Carolina General Statutes require that all persons must annually list property that is subject to taxation within the time period of January 1st through January 31st. It is used only occasionally for other purposes. The two main exceptions are inventories owned by manufacturers, retailers, wholesalers, and contractors as well as non-business personal property. The counties in North Carolina use a trending method to appraise personal property. Please include a telephone number so that we may reach you to discuss your questions. Summary Of State General Fund Revenue Collections, Statistical Abstract 2004 - Part III. Personal property includes motor vehicles, boats, campers, trailers, singlewide mobile homes with wheels & axle attached, doublewide trailers with wheels and axle attached, household furnishing or appliances for someone who rented or leased a residence or apartment from you, permanent tagged trailers, and airplanes. If you have any questions, please call (910) 798-7300. North Carolina Property Tax. 2. North Carolina also imposes a use tax on personal property, digital property and some services bought outside of the state for use in state. Click here for more information about tax relief and deferment. A 10% late listing penalty will be charged for anyone who does not list their required property with the Tax Department before the January 31 deadline. Real and personal property tax payments are due September 1st, and payable on or before January 5th of the following year without interest. Also, the assessor may increase or decrease the appraised value of real property, to recognize a change in value caused by factors other than the following: normal physical depreciation of the improvements, economic conditions affecting the county as a whole, or minor improvements to the property such as repainting, landscaping, terracing etc. Sources: This data is based on a 5-year study of median property tax rates on owner-occupied homes in North Carolina conducted from 2006 through 2010. To find detailed property tax statistics for any county in North Carolina, click the county's name in the data table above. Ex: If I receive a LRP in January the taxes will be due by March 31st. Counties request taxpayers to list their property at original cost by year of acquisition. State Tax Collections, Statistical Abstract 2014 - Part IV. Local Government Taxes And Revenues, Statistical Abstract 2009 - Part I. State Tax Collections, Statistical Abstract 2005 - Part IV. Each office is reflective of the North Carolina General Statues that administers property taxation in North Carolina. A county may choose to conduct its reappraisal "in-house" utilizing their own appraisal staff, by hiring an outside reappraisal firm, by employing consultants to assist their staff appraisers, or any combination of the three. An antique airplane shall be assessed at the lower of its true value or five thousand dollars ($5,000.00). 5. The counties then trend the original cost up to reach current replacement cost new and then apply a straight line depreciation schedule to reach market value. Taxes. Please read below: Mobile Home Park and Similar Facility Reports: Forms are to be filled out by the operator of the park or storage lot renting or leasing space for three or more house trailers or mobile homes. Local Government Taxes And Revenues, Statistical Abstract 2005 - Part I. Personal property includes, but is not limited to, manufactured homes, boats, motor homes, jet skis, unregistered motor vehicles, trailers, airplanes, certain appliances, and household furnishings in income-producing residential rental property. The Machinery Act (General Statute 105, Subchapter II) provides the framework for the listing, assessing, and appraising of both real and personal property in North Carolina. Taxes And North Carolina Gross Domestic Product, Statistical Abstract 2007 - Part II. 3. Personal property in North Carolina is appraised each year as of January 1 at its true value in money. How does North Carolina rank? Under G. S. 105-286, all counties are required to conduct a reappraisal at least every eight (8) years. In both states, use taxes are paid annually with state income taxes. Taxes And North Carolina Gross Domestic Product, Statistical Abstract 2015 - Part II. It is registered with the Division of Motor Vehicles and has a historic vehicle special license plate under G.S. Aircraft Hangers and Similar Facility Reports: Forms are to be filled out by the operator of a storage facility renting or leasing space for three or more airplanes or other aircraft. All taxable personal property in North Carolina is appraised at its true value in money. During each year at least 11 of the 100 counties are conducting a county wide reappraisal. Summary Of State General Fund Revenue Collections, Statistical Abstract 2012 - Part III. Summary Of State General Fund Revenue Collections ... Statistical Abstract of North Carolina Taxes 2015; Tax Credits for Growing Businesses (Article 3J) There are other exemptions for different types of personal property where the ownership and use determine the exempt status. In addition, the Collector’s Office is responsible for the collection of taxes levied by the Town of Dillsboro, Village of Forest Hills,Town of Highlands and the Town of Webster. During the years that a general reappraisal is not made in the county, G. S. 105-287 is the operative statute for changing any property values in the county. Also, if you have any questions regarding the valuation, exemption status, etc you must contact the county. Taxes And North Carolina Gross Domestic Product, Statistical Abstract 2011 - Part II. Those forms can be accessed on the NC Department of Revenue website. Search for North Carolina tax auctions. A taxpayer may appeal the value, situs, or … Facility Lists - mobile home parks, marinas & aircraft hangers, Visit New Hanover County’s Citizen Self Serve website. The first step towards understanding North Carolina’s tax code is knowing the basics. Our property records tool can return a variety of information about your property that affect your property tax. It is registered with the Federal Aviation Administration and is a model year 1954 or older. Below, we have highlighted a number of tax rates, ranks, and measures detailing North Carolina’s income tax, business tax, sales tax, and property tax … Advertisement of property tax liens is required by state law. *Important information on reports: Name of Owner, Year, Make, Model and Lot # if applicable. If you do not receive your statement by September 1, please contact our office to request a duplicate. But the effective rate statewide comes to 0.855 percent and costs the typical Tarheel a little under $1,500 a year. North Carolina’s property tax rates are nonetheless relatively low in comparison to what exists in other states. Owners can find personal property values using the following: Mobile home parks, airplane hangers, marinas, and similar facilities (storage units, etc.) The listing period is from January 1 through January 31. 2. Local Government Sales And Use Tax Revenues, Statistical Abstract 2014 - Part V. Other Local Government Taxes And Revenues, Statistical Abstract 2015 - Appendix - Tax Year 2014 Individual Income Tax Statistics, Statistical Abstract 2015 - Part I. 2007 Personal Property Appraisal and Assessment Manual, 2016 Cost Index and Depreciation Schedules, 2017 Cost Index and Depreciation Schedules, Changes to Monthly Report of State Sales and Use Tax Gross Collections and Gross Retail Sales (January 2002), Changes to Monthly Report of State Sales and Use Tax Gross Collections and Gross Retail Sales (July 2005), Collections for Month Ending April 30, 2008, Collections for Month Ending April 30, 2009, Collections for Month Ending April 30, 2010, Collections for Month Ending April 30, 2011, Collections for Month Ending April 30, 2012, Collections for Month Ending April 30, 2013, Collections for Month Ending April 30, 2014, Collections for Month Ending April 30, 2015, Collections for Month Ending April 30, 2016, Collections for Month Ending August 31, 2008, Collections for Month Ending August 31, 2009, Collections for Month Ending August 31, 2010, Collections for Month Ending August 31, 2011, Collections for Month Ending August 31, 2012, Collections for Month Ending August 31, 2013, Collections for Month Ending August 31, 2014, Collections for Month Ending August 31, 2015, Collections for Month Ending August 31, 2016, Collections for Month Ending December 31, 2008, Collections for Month Ending December 31, 2009, Collections for Month Ending December 31, 2010, Collections for Month Ending December 31, 2011, Collections for Month Ending December 31, 2012, Collections for Month Ending December 31, 2013, Collections for Month Ending December 31, 2014, Collections for Month Ending December 31, 2015, Collections for Month Ending December 31, 2016, Collections for Month Ending February 28, 2009, Collections for Month Ending February 28, 2010, Collections for Month Ending February 28, 2011, Collections for Month Ending February 28, 2013, Collections for Month Ending February 28, 2014, Collections for Month Ending February 28, 2015, Collections for Month Ending February 28, 2017, Collections for Month Ending February 29, 2012, Collections for Month Ending February 29, 2016, Collections for Month Ending January 31, 2009, Collections for Month Ending January 31, 2010, Collections for Month Ending January 31, 2011, Collections for Month Ending January 31, 2012, Collections for Month Ending January 31, 2013, Collections for Month Ending January 31, 2014, Collections for Month Ending January 31, 2015, Collections for Month Ending January 31, 2016, Collections for Month Ending January 31, 2017, Collections for Month Ending July 31, 2008, Collections for Month Ending July 31, 2009, Collections for Month Ending July 31, 2010, Collections for Month Ending July 31, 2011, Collections for Month Ending July 31, 2012, Collections for Month Ending July 31, 2013, Collections for Month Ending July 31, 2014, Collections for Month Ending July 31, 2015, Collections for Month Ending July 31, 2016, Collections for Month Ending June 30, 2008, Collections for Month Ending June 30, 2009, Collections for Month Ending June 30, 2010, Collections for Month Ending June 30, 2011, Collections for Month Ending June 30, 2012, Collections for Month Ending June 30, 2013, Collections for Month Ending June 30, 2014, Collections for Month Ending June 30, 2015, Collections for Month Ending June 30, 2016, Collections for Month Ending March 31, 2009, Collections for Month Ending March 31, 2010, Collections for Month Ending March 31, 2011, Collections for Month Ending March 31, 2012, Collections for Month Ending March 31, 2013, Collections for Month Ending March 31, 2014, Collections for Month Ending March 31, 2015, Collections for Month Ending March 31, 2016, Collections for Month Ending March 31, 2017, Collections for Month Ending May 31, 2008, Collections for Month Ending May 31, 2009, Collections for Month Ending May 31, 2010, Collections for Month Ending May 31, 2011, Collections for Month Ending May 31, 2012, Collections for Month Ending May 31, 2013, Collections for Month Ending May 31, 2014, Collections for Month Ending May 31, 2015, Collections for Month Ending May 31, 2016, Collections for Month Ending November 30, 2008, Collections for Month Ending November 30, 2009, Collections for Month Ending November 30, 2010, Collections for Month Ending November 30, 2011, Collections for Month Ending November 30, 2012, Collections for Month Ending November 30, 2013, Collections for Month Ending November 30, 2014, Collections for Month Ending November 30, 2015, Collections for Month Ending November 30, 2016, Collections for Month Ending October 31, 2008, Collections for Month Ending October 31, 2009, Collections for Month Ending October 31, 2010, Collections for Month Ending October 31, 2011, Collections for Month Ending October 31, 2012, Collections for Month Ending October 31, 2013, Collections for Month Ending October 31, 2014, Collections for Month Ending October 31, 2015, Collections for Month Ending October 31, 2016, Collections for Month Ending September 30, 2008, Collections for Month Ending September 30, 2009, Collections for Month Ending September 30, 2010, Collections for Month Ending September 30, 2011, Collections for Month Ending September 30, 2012, Collections for Month Ending September 30, 2013, Collections for Month Ending September 30, 2014, Collections for Month Ending September 30, 2015, Collections for Month Ending September 30, 2016, Corporation Income and Business Franchise Taxes, Frequently Asked Questions About Downloading Adobe PDF Forms and Publications, Local Government Distribution Schedule For Fiscal Year 2017 - 2018, Other Credits and Incentives Reports for 2008, Other Credits and Incentives Reports for 2009, Other Credits and Incentives Reports for 2010, Research and Development Credits (Article 3F), Research and Development Credits (Article 3F) for 2009, Research and Development Credits (Article 3F) for 2010, State Sales and Use Tax Reports by Fiscal Year, State Taxation and Nonprofit Organizations Publication, Statistical Abstract 2004 - Part I. 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