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 Assessor's Office is responsible for listing and assessing individually owned untagged vehicles and trailers of all kinds, jet skis, 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 Assessor's Office 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.
Listing forms for personal property are mailed every December to owners of record. If you need a form, you may obtain one from the office at the address below. You may also download a form here. Most citizens are able to list their property on the short form. However, if you have more than 12 items of personal property, OR you own a mobile home and may be entitled to a low-income exclusion as an elderly or totally disabled citizen, download the long form. More information on exclusions is contained on the Tax Relief page.
Mecklenburg County - Assessor's Office
700 E Stonewall St, Ste 200
Charlotte, NC 28202
Individual Personal Property information can be accessed online through the NC Property Tax System (NCPTS). This system consolidates the Individual and Business Personal Property systems in one location. Link to Personal Property Lookup.