North Carolina law requires individual personal property to be listed with the tax assessor on a listing form approved by the Department of Revenue. The assessment date for all personal property subject to this listing is January 1 of each tax year. All personal property owned and subject to this listing must be reported for ad valorem taxation unless specifically exempt by statute. It is the responsibility of the owner to seek out the appropriate tax laws and applications to take advantage of such exemptions.

The Individual Personal Property Section of the Mecklenburg County Department of Property Assessment and Land Records Management (PALRM Department) is responsible for listing and assessing individually owned untagged vehicles and trailers of all kinds, jetskis, boats, boat motors, aircraft, manufactured homes and income producing farm equipment. Listing forms are mailed to all taxpayers who listed these types of personal property for the prior tax year. If you own personal property that must be listed and do not receive a listing form, please contact the Department of Property Assessment and Land Records Management at (704) 336-6394 to acquire a listing form. This section also processes elderly and disabled homestead exemption applications (North Carolina General Statute 105-277.1). Individual personal property tax listing forms are mailed on the last day of December. The listing period begins on the first business day in January and continues through the end of January. Failure to list personal property during January will result in a 10% late listing penalty.