Personal Property Information
Personal property includes all personal property that is not intangible and that is not permanently affixed to real property such as…..
- Single wide mobile homes
- Doublewide trailers with wheels and axle attached and/or those doublewides located on property of different ownership
- Untagged motor vehicles,campers, motorcycles
- Boats and motors, jet skis
- Aircraft, including ultralights, gliders and hot air balloons
- Vehicles with permanent multi year tags issued by the NCDMV
All personal property subject to taxation must be listed annually between January 1 and January 31 per North Carolina General Statues. Listing abstracts will be mailed to all taxpayers who listed personal property the prior tax year by the end of December or first week of January. If you do not receive an abstract and have acquired personal property, it is your responsibility to obtain and complete a Personal Property Listing form. You may contact our office at 910-259-1221 to request a listing form.
A listing form submitted and returned by mail shall be deemed filed as of the date shown on the postmark affixed by the U.S. Postal Service. If no date is shown on the postmark, or no postmark by the U.S. Postal Service, the listing is deemed as filed on the date received by the Pender County Tax Assessor’s Office. If the personal property listing form is not returned by January 31st, it is subject to a 10% late listing penalty per NC GS 105-312(h).
Billing for personal property is mailed in August and due September 1st. A taxpayer may appeal the value, situs (location) or taxability of personal property within 30 days of the date of the tax statement. Personal property taxes not paid by January 5 are assessed an interest charge of 2% for the month of January and an additional 3/4 of 1% each month thereafter.