Individual Personal Property includes:
- Unlicensed vehicles, which are those not having an active North Carolina registration on January 1 of a year, including automobiles, trucks, trailers, permanent multi-year trailers, campers and motorcycles
- Boats, Boat Motors, Jet Skis, etc.
- Mobile Homes
- Aircraft, including Hot Air Balloons, Ultralights, and Gliders
- Vehicles with permanent multi year tags issues by the NCDMV
When to list?
North Carolina General Statutes require all individuals owning personal property on January 1 of each year to annually list that property which is subject to taxation. The listing period is from January 1 through January 31. Listings submitted 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 if the postmark is not affixed by the U.S. Postal Service (for instance, your own postage meter), the listing shall be deemed filed when received by the Sampson County Tax Department. Late listings are subject to penalties per North Carolina General Statute 105-312(h).
If you received a listing form in the previous year, one should automatically be mailed to you at the last address of record. You should receive this preprinted form by the end of December or first week of January. If you do not receive a form and have property that requires listing, it is your responsibility to obtain and complete a Personal Property Listing form.
Personal Property tax statements are normally mailed to owners in July or August of each year. If you do not receive your statement by September 1, please contact our office to request a duplicate. Property taxes not paid in full by January 5 following billing are assessed an interest charge of 2% for the month of January and an additional ¾ of 1% each month thereafter.
A taxpayer may appeal the value, situs, or taxability of the property within 30 days after the date of the initial notice of value. If the tax office does not give separate written notice of the value to the taxpayer, then the tax bill serves as notice of the value of the personal property. A letter of appeal should provide a description of your disagreement and include any documentation that will assist us in reviewing the account.
North Carolina General Statutes allow for certain types of property to receive exclusions or exemptions from property taxes. Refer to Exemptions & Exclusions for more information.