Personal property consists of movable items not permanently affixed thereto, or part of, the real estate. Business Personal property is simply defined as "any personal property use for the production of income in connection with a business".  

Each year, as of January 1st, any individual or business owning or possessing personal property used or connected with a business or other income producing purposes, must list their property with Wilson County per N.C.G.S 105-306. 

In relation to taxable business personal property in North Carolina, we breakdown the property into the following categories:

1. Machinery & Equipment
2. Computer Equipment
3. Office Furniture & Fixtures
4. Construction in Progress
5. Supplies
6. Expensed Items
7. Leasehold Improvement

N.C.G.S 105-307 - The 2024 Tax Year listing period will begin January 1, 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.

---

---

---