N.C.G.S 105-307 - The 2024 Tax Year listing period will begin January 2, 2024 and run through January 31, 2024.

All county residents who listed personal property in 2023 will receive a pre-printed listing form by mail. These listing forms will be mailed by December 29, 2023.

A sample of the 2024 Listing form is shown below. 

Personal Property to list includes:

• Singlewide Mobile Homes by year, make, model, length and width; provide the complete serial number or identification number shown on the title.
• Aircraft by year, make, model, serial number and registration number.
• Boats by year, make, model, length and provide the hull ID number.
• Boat motors by year, make and horsepower and indicate if inboard or outboard.
• Jet Skis by year, make, model and provide the hull ID number.
• Motor vehicles: you must list; UNLICENSED, IRP, APPORTIONED,PERMANENT OR 3 MONTH FARM TAGS including cars, trucks, motorcycles, camping trailers, motor homes, boat trailers, utility trailers, etc. Provide the name shown on the title, year, make, model, body style and complete Vehicle Identification Number (VIN). Without the VIN, we cannot accurately value the vehicle. Indicate the condition of vehicle as well.

Since 2013, the taxation of registered motor vehicles is handled by the NC Department of Motor Vehicles through the Tag & Tax program. When vehicle owners renew their registration and tags on an annual basis, owner are required to pay local property taxes along with their renewal. When property taxes are paid, the owner is prepaying taxes for the next 12 months. 

If a registered motor vehicle changes ownership during the year, the original owner should return the license plate to the DMV or local License Plate Agency, unless being transferred to another vehicle. Once returned, individuals have the option to bring their license plate return receipt to your local tax office for a potential refund of property taxes for any proration of property taxes for the remaining months of the registration.

To receive a refund, our office requires for the owner to provide a copy of the return receipt and one of the following additional documents: 

1. Original Bill of Sale 
2. Insurance Claim with change of ownership
3. Proof of Change of Title

If the owner cannot provide one of these items, a hand written Bill of Sale can be accepted, but must be notarized. 

Refund requests are typically processed by the third Friday of the month, and the checks will be mailed out by the second week of the following month.