LISTING PERSONAL PROPERTY
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 Vance County Tax Office.
Late listings are subject to penalties per North Carolina General Statute 105-312(h). The penalty for failing to list and for under-listing is significant and may apply to the current year, plus five years back.
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.
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, campers and motorcycles.
- Vehicles registered with an International Registration Plan (IRP) Plate with the NCDMV
- Vehicles with permanent multiyear tags issued by the NCDMV
- Gap Vehicle Bills – For more information, visit Gap Billing
- Boats, Boat Motors, Jet Skis, etc.
- Aircraft, including Hot Air balloons, Ultra lights and Gliders
- Mobile Homes
Appealing Personal Property
As per North Carolina General Statute 105-317.1(c), a taxpayer who owns personal property taxable in Vance County may appeal the value, situs or taxability of the property within 30 days of 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 value of the personal property. Upon receipt of a timely appeal, the Vance County Tax Office will arrange a conference with the taxpayer to afford the taxpayer the opportunity to present any evidence or argument regarding the value, situs or taxability of the property. Within 30 days after the conference, the Tax Office will provide notice to the taxpayer of its final decision. If an agreement is not reached, the taxpayer has 30 days from the date of the notice of the Tax Office’s final decision to request a review of that decision by the Board of County Commissioners. Unless the request for review is given at the conference, it must be made in writing to:
Vance County Tax Office
122 Young St., Ste. E
Henderson, NC 27536