Personal Property Division
All personal property that has a tax situs in North Carolina
and subject to ad valorem taxation shall be listed annually
with the exception of registered motor vehicles. Personal
property ownership and place of taxation shall be determined
as of January 1. It is the duty of the owner to file a tax
listing abstract with the listing office during the month
of January to avoid penalty for late listing. Personal property
includes, but is not limited to, mobile homes, boats, motor
homes, jet skis, unregistered motor vehicles, trailers, airplanes,
certain appliances, and household furnishings in income producing
residential rental property.
Contact Information:
Call (828) 250-4920
Elderly Property Tax Exemption Information Video
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 download the Adobe
Acrobat Reader for free.
| Personal
Property Listing Form |
Personal Property Listing Form for cars,
boats, mobile homes, motorcycles, etc. Please see our FAQ section for more information. |
| Vehicle
Appraisal Form |
This appraisal must be from a
licensed vehicle dealer. One must be submitted for each
vehicle being appealed.
Please see our FAQ for more information. |
Senior
Citizen/Disability Exclusion Application
(large file - 1 MB) |
If you are 65 or older, or you are totally
and permanently disabled, you need to fill out these forms.
If you are disabled, the download includes a physician's
statement, (required for disability exclusion). Please
see the Senior Section below or our FAQ section for more information. |
| Doctor’s
Disability Verification Form |
This must be filled out
and returned with the Old Age/Permanently Disabled
form, if you are permanently disabled. If
you have any questions, please call 250-4920. |
North Carolina excludes from property taxes the greater of
twenty-five thousand dollars ($25,000) or fifty percent (50%)
of the appraised value of a permanent residence owned and
occupied by a qualifying owner. Claimant must be a North
Carolina resident, 65 years of age or totally and permanently
disabled (physician's statement required), and has a combined
income of both spouses for the preceding year not to exceed
$25,000. Applications must be made prior to June 1 of the
year for which exemption is desired. Call (828) 250-4920. You can download the Senior
Citizen and Disability Exclusion Application above (large
file - 1 MB). The application includes the physician's
statement form. |