North Carolina law requires all residents to list all taxable personal property owned as of Jan. 1 of each year. The Buncombe County Property Assessor’s Office wants to remind residents the listing period for 2022 begins Monday, Jan. 3, 2022 and the property tax listings must be completed and returned by Jan. 31, 2022, by 5 p.m. to avoid a 10 percent late-listing penalty.
Check out the video guides at the bottom of this article if you need assistance with the documentation for filling out your Business or Personal property.
Notice is hereby given that all persons who own personal or business property subject to taxation in Buncombe County on January 1, 2022 must list such property no later than January 31, 2022. Any person who fails to do so will be subject to penalties prescribed by law. Per North Carolina General Statute 105-296(c), the regular listing period is January 1 through January 31. If the regular listing period begins or ends on a day other than a business day, the time period for such filing shall be extended through the next business day.
The listing period for 2022 will begin Monday, January 3, 2022, and end Monday, January 31, 2022, at 5 p.m. Listing forms will be mailed in December 2021 to persons or businesses who have requested a listing form or filed a listing last year. Download a listing form at buncombecounty.org/taxassessment, or contact the Property Assessment office at (828) 250-4920.
- All persons who own real estate must list any new additions, changes, or deletions that have been made since January 1, 2021. Please contact the Property Assessment office at (828) 250-4940.
- 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."
- All persons who own personal property such as un-tagged motor vehicles, permanently tagged trailers, manufactured homes, boats and boat motors, airplanes, rental personal property, or farm machinery used for income purposes, must file a listing form annually.
Business Personal Property
- Business personal property is taxable whether it is owned, leased, rented, loaned, or otherwise made available to the business.
- All businesses are required to file a business personal property listing form annually during the listing period stated above, which includes: machinery and equipment; furniture and fixtures; computers; improvements to leased property; manufactured homes; aircraft; international registration plan (IRP) plated vehicles, and supplies etc. used in connection with the business.
- Listing extensions may be granted upon request and for good cause shown. The listing extension request must be filed with the Assessment Department no later than January 31, 2022. File an extension online at businessextensions.buncombecounty.org.
- Extensions will not be granted beyond March 15, 2022. If you are a new business for 2022, and have not filed a previous listing form, please contact our office for information at (828) 250-4930.
- Property tax relief may be available for veterans, anyone 65 and older, or anyone permanently disabled under NCGS 105-277. Call (828) 250-4915 to see if you qualify, or download an application at buncombecounty.org/taxrelief.
Reminder: Listing forms will be accepted between January 3, 2022 and January 31, 2022. The Assessment Department is located at 155 Hilliard Ave, Asheville, NC 28801, and is open Monday – Friday, 8 a.m.-5 p.m. with the exception of holidays. Call (828) 250-4920 for more information. Instructions and forms are available on the Assessment Department website at: buncombecounty.org/taxassessment.
The County of Buncombe does not discriminate on the basis of race, color, religion, sex, age, national origin, handicap, or disability in admission or access to, or treatment or employment, in its services, programs, and activities, in compliance with applicable federal and state laws.
The Buncombe County Assessor’s Office is open Monday through Friday from 8 a.m.-5 p.m. The office is located at 155 Hilliard Ave., Asheville NC, please call (828) 250-4920 to schedule an appointment. Forms are available here.
Guide for listing Business Personal Property
Guide for Listing Personal Property