The Personal Property Division consists of business personal property, individual personal property and motor vehicles. Business and individual personal property must be listed annually by February 15th.
Extensions may be requested in the month of January and granted up to April 15. Any person who fails to list or list after the listing period will be subject to the penalties prescribed by law.
If you received a listing form in the previous year, a form should automatically be mailed to you at the last address on 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 Business Personal Property Listing Form.
Listing forms and extension requests may be submitted in:
- In Person
Currituck Judicial Center
Tax Department
2801 Caratoke Highway
Currituck, North Carolina 27929Considered filed the date of actual receipt in the office.
- Mail
Currituck Tax Department
PO Box 9
Currituck, NC 27929Considered filed as of the date shown on the postmark, if affixed by the United States Postal Service. Meter mail submission are considered received the date of actual receipt in the office.
- Email
Considered filed when received electronically.
- Fax
252-232-3568
Considered filed when received electronically.
Motor Vehicles
Motor vehicles are registered on a staggering system. The North Carolina Division of Motor Vehicles (NCDMV) serves as the collection authority for all counties in North Carolina. A combined notice that includes both the vehicle registration fee and the property tax is mailed approximately 60 days before the vehicle’s registration expires.
Individuals or Businesses Property
Individuals or businesses owning or possessing personal property used or connected with a business or other income producing purpose are required to list annually with the Tax Assessor’s Office.
Business Personal Property
Business personal property includes but is not limited to:
- Billboards,
- Computers,
- Copiers,
- Farm equipment,
- Fixtures,
- Furniture,
- Business owned vehicles in the International Registration Plan (IRP),
- Leased equipment,
- Leasehold improvements,
- Machinery,
- Office equipment,
- Signs.
Individuals owning or possessing aircraft, watercraft, engines for watercraft (outboard motors), unregistered (untagged) motor vehicles, permanent multi-year-tags, individually owned vehicles in the International Registration Plan (IRP), manufactured homes located on land owned by others, park models, tiny homes, campers, travel trailers, fifth wheels, recreation vehicles, motorhomes, and household rental furnishings provided by the landlord in a residential rental are required to list annually with the Tax Assessor’s Office. Additionally, all additions (decks, porches, etc.) to personal property items should be listed.
Campers, travel trailers, fifth wheels, recreation vehicles and motorhomes do not have to be listed if they are tagged and annually renewed through the North Carolina Division of Motor Vehicles (NCDMV) with the situs address of Currituck County.
Reports by Trailer/Mobile Home Park and Campgrounds
To aid in the listing of personal property, North Carolina General Statute 105-316 requires every operator of a house trailer park (manufactured home and campground), to provide a list of all owners as of January 1. The report is due annually to the assessor by February 15th.
Every operator of a park or storage lot renting or leasing space for 3 or more house trailers or mobile homes , shall furnish to the assessor of the county in which the park or lot is located, the name of the owner of and a description of each house trailer or mobile home.
Any person who fails to make any report required above, by February 15 of any year shall be liable to the county in which the house trailers, mobile homes, boats, vessels, floating homes, floating structures, or airplanes are taxable for a penalty to be measured by any portion of the tax on the personal property that has not been paid at the time the action to collect this penalty is brought, plus two hundred fifty dollars ($250.00).
Manufactured Home Moving Permit
It is illegal to move a manufactured home without a moving permit. § 105-316.1.
Business and Individual Personal Property Values
Values are determined using North Carolina valuation guides. The valuation guides correspond to the information for each property type, i.e., manufactured home values are based on the year, length, and width.
Appeal Information
A taxpayer who owns personal property taxable in the county may appeal the value, situs, or taxability of the property within 30 days after the date of the initial notice of value. If the assessor does not give separate written notice of the value to the taxpayer at the taxpayer’s last known address, then the tax bill serves as notice of the value of the personal property. § 105-317.1(c)
For additional information or assistance with the listing form contact our office at 252-232-3005 or email [email protected].
