ONLINE PERSONAL PROPERTY LISTING - CLICK HERE
Personal Property
The Personal Property Division consists of business personal property, individual personal property and motor vehicles. Business and individual personal property must be listed annually in the month of January. 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 listing form.
Listing forms and extension requests may be submitted in person, by mail, or by electronic means. Mailed listings are considered filed as of the date shown on the postmark, if affixed by the United States Postal Service. Electronic listings are considered filed when received electronically. In the office and meter mail submission are considered received the date of actual receipt in the office.
To list or request an extension electronically you must have the account and online record numbers.
Business Personal 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 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, and signs.
Business Personal Property Values
Values are determined on a cost basis using trending schedules developed by the North Carolina Department of Revenue. Trending schedules correspond to replacement cost new, less depreciation.
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 Regina Owen at (828) 586-7540 or reginaowen@jacksonnc.org.
2025 Business Personal Property Listing Form
2025 Business Personal Property Listing Tutorial
Cost Index and Depreciation Schedules
Billboard Structures Valuation Guide
Individual Personal Property
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 through the North Carolina Division of Motor Vehicles (NCDMV) with the situs address of Jackson County and annually renewed.
Reports by Trailer Park, Marina, and Aircraft Storage Facility Operators
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), marina, and aircraft storage facility to provide a list of all owners as of January 1. The report is due annually to the assessor by January 15.
Any person who fails to make any report required above, by January 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. Visit Tax Collections for additional information.
Individual Personal Property Values
Values are determined using 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.
Antique Airplane Value Exclusion
An airplane that is individually owned and meets the following conditions shall be assessed at the lower of its true value or $5,000. § 105-277.12
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 know 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 Katie Price at (828) 586-7543 or katiewilson@jacksonnc.org
2025 Individual Personal Property Listing Form
AV-10A Antique Airplane Exclusion Application
Personal Property Extension Request Form
2025 Individual Personal Property Listing Tutorial
Manufactured Home/Campground Park List
