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, manufactured homes, boats, motor homes, jet skis, unregistered motor vehicles, trailers, airplanes, certain appliances, and household furnishings in income producing residential rental property.