Business Personal Property SEARCH AND PAY TAXES

Business Personal Property

All Business Personal Property that has a tax situs in North Carolina is subject to Ad Valorem Taxation shall be listed annually with the exception of registered motor vehicles. For a Business Personal Property Listing form click here.

Ownership and situs of business personal property are determined as of January 1st each year. Any individual(s) or business(es) owning or possessing personal property used or in connection with a business or other income producing purpose on January 1st, must complete and submit a business listing. It is the responsibility of the owner to file a listing each year during the listing period. Extensions are available, but application for extension must be filed during the regular listing period. This period is from January 1 through January 31. Failure to list timely will result in a 10% penalty being added to the assessment.

Business personal property includes, but is not limited to:

  • Machinery and Equipment
  • Office Furniture and Fixtures
  • Computer Equipment
  • Leasehold Improvements
  • Construction in Process
  • Supplies
  • Aircraft
  • Vehicles with permanent multi-year tags

For questions review the Business Personal Property Listing form instructions or call the Listing Department at (828) 764-9451.

See Business Listing Form Burke County

Electronic Business Personal Property Listings

This option is no longer available (effective 12/01/2015).