North Carolina General Statute 105-285 requires all property subject to taxation be listed annually. All persons who, on January 1, 2020, own property subject to taxation must list such property within the listing period which is January 1 – January 31, 2020.
Any person who fails to do so will be subject to the penalties prescribed by law. Listing forms will be mailed December 30. Listing forms must be received in the Tax Assessor’s Office or postmarked by the US Postal Service by January 31. Failure to list during January will result in a 10% late listing penalty.
Please note the special property tax exclusions available to eligible low to moderate income elderly and disabled citizens as well as veterans that are 100% disabled as a result of a service connected injury or illness.
Below please find a document link for additional information and the relevant contact info for the Tax Office.