Personal Property

Taxable non-business personal property includes but is not limited to watercraft, mobile homes, aircraft and vehicles. This includes registered motor vehicles as well as unregistered motor vehicles.

Businesses are required to list all personal property (e.g., machinery, equipment, furniture, cash registers, etc.) used in connection with their business.

The deadline for listing personal property is January 31, and a 10% penalty is applied if the property is not timely listed. Businesses may request an extension, however the request for an extension must be received in the tax office by January 31.

List Your Property Using Online Form

• Personal Property (Individuals)
• Business Personal Property
• Business Personal Property Extension
• Rental Personal Property

Other Links & Resources

• Personal Property Listing Form (PDF)
• Mobile Home Moving Permit
• MyDMV Portal - MyDMV is the NC Division of Motor Vehicles online portal that lets you view and manage details about your driver's license and vehicle registration
• Additional Forms and Documents

Vehicle Tag & Tax Together Program

In 2005, the North Carolina General Assembly passed a law to create a combined motor vehicle registration renewal and property tax collection system. The law transfers responsibility of motor vehicle tax collection to the NC Division of Motor Vehicles (NC DMV). This Tag and Tax Together program was designed as a convenient way to pay annual vehicle tag renewals and property taxes in one transaction.

Beginning with renewal notices mailed in July 2013 and due in September 2013, registration and property tax were sent in a combined notice.