All personal property that has a tax situs in North Carolina and subject to ad valorem taxation shall be listed annually with the exception of registered motor vehicles. Personal property ownership and place of taxation shall be determined as of January 1. It is the duty of the owner to file a tax listing abstract with the listing office during the month of January to avoid penalty for late listing. Personal property includes, but is not limited to, manufactured homes, boats, motor homes, jet skis, unregistered motor vehicles, trailers, airplanes, certain appliances, and household furnishings in income producing residential rental property.
North Carolina excludes from property taxes the greater of twenty-five thousand dollars ($25,000) or fifty percent (50%) of the appraised value of a permanent residence owned and occupied by a qualifying owner. Claimant must be a North Carolina resident, 65 years of age or totally and permanently disabled (physician's statement required), and has a combined income of both spouses for the preceding year not to exceed $28,600. Applications must be made prior to June 1 of the year for which exemption is desired. Call (828) 250-4920. You can download the Senior Citizen and Disability Exclusion Application above (large file - 1 MB). The application includes the physician's statement form.
Find out more about services available to seniors, veterans and people with disabilities.
The tax forms below are in Adobe Portable Document Format, (PDF). You must have Adobe Acrobat Reader to view and print these forms. You can download the Adobe Acrobat Reader for free.
|Personal Property Listing Form
||Personal Property Listing Form for cars,boats, manufactured homes, motorcycles, etc. Please see our frequently asked questions section for more information.
|Vehicle Appraisal Form
||This appraisal must be from a
licensed vehicle dealer. One must be submitted for each vehicle being appealed. Please see our frequently asked questions for more information.
|Senior Citizen/Disability Exclusion Application
||If you are 65 or older, or you are totally and permanently disabled, you need to fill out these forms. If you are disabled, the download includes a physician's statement, (required for disability exclusion). Please see the Senior Section below or our frequently asked questions section for more information.
|Doctor’s Disability Verification Form
||This must be filled out and returned with the Old Age/Permanently Disabled form, if you are permanently disabled. If you have any questions, please call 250-4920.