If you have listed with us in a previous year and have an active account, a listing form will automatically be mailed to you at the address of record as of January 1. ![]() Failure to list within the listing period will result in a penalty of 10% of the total tax levied. All listings must be completed prior to the close of the regular listing period, unless you have an approved extension. If you choose to list by mail, the listing form must be completed, signed and mailed not later than January 31, 2022. Any income producing property is considered by North Carolina General Statutes as business personal property. ![]() Business personal property includes supplies, machinery, equipment, computers, furniture, fixtures, airplanes, farm machinery and supplies and libraries. ![]() Business personal property must be listed for tax purposes on an annual basis.
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