Personal Property includes unlicensed motor vehicles, boats, campers,
permanent tagged trailers, singlewide manufactured homes and doublewide manufactured homes
not on a permanent foundation, and airplanes. Anyone who owns
any of these must list them with the Tax Department during the
month of January each year. (Manufactured homes located on land owned
by the owner of the mobile home will be considered real property.)
If a Property Tax Listing form is not received in the mail, please
call the Tax Department to request one. You can also download
Property Listing Form (866 KB) our website. A 10% late list
penalty will be charged for anyone not listing the required property
with the Tax Department before the end of January.
Licensed Motor Vehicles and Trailers are listed automatically
when you register or renew your motor vehicle or trailer registration
through the North Carolina Department of Motor Vehicles. Each
month the Department Of Motor Vehicles sends to each County Tax
Office a list of every person in the county who has registered
a motor vehicle or a trailer. A licensed trailer includes any
trailer that requires a registration, such as boat trailers, animal
trailers, utility trailers, camping trailers and motor homes.
Taxpayers receive a separate tax bill for each licensed motor
vehicle or trailer about 3 months after it is registered.
Business Personal Property includes machinery, computer/office equipment, airplanes, unlicensed vehicles, leasehold improvements, leased equipment, supplies, furniture, fixtures, farm equipment, etc. Listing must be submitted during the month of January to avoid a 10% late listing penalty. However, an extension can be granted until March 15 if the request is made in writing and is postmarked by January 31st. Listing forms are mailed to taxpayers in early January. If you have business personal property, but did not receive a listing form, please call the Tax Department at 250-4930 or download the Business Personal Property Form (2.63 MB) or Business Listing Exemption Request Form (341 KB) from our website.
Real Property includes land and structures or improvements on
the land including doublewide manufactured homes on a permanent foundation
and other manufactured homes located on land owned by the owner of the
mobile home. A system of automatically listing real property in
Buncombe County is made possible through the coordinated efforts
of the County Planning Department, Permits and Inspections, Land
Records and the Register of Deeds.
The Tax Department will attempt to automatically list all improvements
for which a permit was granted. Taxpayers, however, are still
responsible for insuring any new construction completed during
the previous year is properly listed by the Tax Department. This
must be done before the end of January each year.