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Listing Information
Listing begins on the first business day of each January and ends on the last day of January. All Listings must be in the office or postmarked by the US Postal Service by January 31st in order to be considered timely. If that day falls on Saturday or Sunday, the listing period ends on the next business day. There is a 10% per year penalty for not filing the listing form on time.
Who Is Required To List Property?
Every individual, guardian, trustee, estate, unincorporated association, corporation or partnership owning tangible personal property or real estate that has been improved or has had additions and is subject to taxation under North Carolina Law. All property owned on January 1 is taxable for the entire year and the owner as of January 1 is responsible for the tax bill for the entire year.
What Is Tangible Personal Property?Every individual, guardian, trustee, estate, unincorporated association, corporation or partnership owning tangible personal property or real estate that has been improved or has had additions and is subject to taxation under North Carolina Law. All property owned on January 1 is taxable for the entire year and the owner as of January 1 is responsible for the tax bill for the entire year.
Tangible personal property consists of mobile homes, untagged motor vehicles, campers, trailers, motorcycles, air & watercraft and engines for watercraft. Business equipment, furniture and fixtures, and computers, etc., including free standing appliances used in connection with rental property must also be listed.
When Should Vehicles Be Listed?
Motor vehicles should be listed by the owner only when they are not licensed or tagged. If your motor vehicle is licensed through the N.C. Department of Motor Vehicles, it will automatically be billed.How Can Listing Forms Be Obtained?
Listing forms (abstracts) are mailed in late December of each year to those who have previously listed. Otherwise, they may be obtained by contacting the Listing Division.Are Businesses Required To List?
Yes. All businesses, whether maintaining an office or operating out of the home, must list using the business listing form. Businesses are also required to list property in their possession that is owned by others.What is Real Estate?
Real Estate includes: land and all buildings, structures and improvements attached to the land.Should Real Estate Be Listed Annually?
No. Edgecombe County operates on a permanent listing system. It is the property owner’s duty to make sure that his/her property is listed correctly. Real Estate must be listed in January only when a structure has been added, changed or removed. A building permit does not fulfill this notification requirement.What if I do not receive a listing form?
If you do not receive a listing form and you own tangible personal property, you are still required to list. You can obtain a listing form from the tax office during regular business hours. If you do not list during the normal listing period, you will be charged the 10% late listing penalty.What if I listed tangible personal property last year, but no longer own it?
If you listed personal property last year, you should receive a form listing the same property. Mark out items you no longer own and note that they were sold. Add any new personal property which you acquired.What if I no longer live in the county or the property is no longer situated in the county?
If the personal property is still situated in the county, you must list it in the county where it lies on January 1st of that year. Where you live does not matter. If the property has been moved to another county, note that on the listing form and return it to the Tax Office before the end of the listing period.I do not own any tangible personal property. Why did I receive a listing form?
If you are receiving "Tax Relief for Elderly or Disabled Persons" you must complete Section 9 of the Annual Listing Form (on the back side) to verify that your status has not changed and you are still eligible to receive the exemption. You must also sign section 6 on the front side and return the form to the tax office by June 1st. Failure to return the form will result in a loss of the exemption. For more information on the exemption, see Elderly or Disabled Exclusion.What if I've moved within the county to a new permanent address?
If you've moved to a new permanent address, correct the address on the listing form and return it by the deadline. If you are receiving an Elderly or Disabled Exemption, you will need to re-apply for that exemption by June 1st for your new residence to qualify.