All businesses are required by North Carolina General Statute 105-308 to list business personal property. The listing must be filed in January to avoid a late listing penalty. Extensions of time to list may be granted until March 15th upon written request to the Tax Department during the January listing period. (See the Taxpayer Agent Authorization Form below.)
If you have listed your business personal property during the current year, the Tax Department will send you the next year's listing form in early January. If you have not listed your business personal property during the current year, please contact our office to request a listing form at (828) 250-4930, or download the forms you need below.
Taxpayer Agent Authorization (NCDOR AV-59): A principle officer of the business may grant authorization to an agent to request an extension of time, prepare and submit the listing and sign the affirmation. The Taxpayer Agent Authorization form (NCDOR AV-59) is required to be completed and signed by a principle officer and kept on file by the authorized agent.
The tax forms below are in Adobe Portable Document Format, (PDF). You must have Adobe Acrobat Reader to view and print these forms. You can find the download on our Utilities Page.