Personal Property

Business Personal Property includes machinery, equipment, computers, furniture, fixtures, supplies, airplanes, farm machinery, race cars, and any other income producing personal property.  Listing must be returned annually and must be submitted by January 31 to avoid the 10% late listing penalty.  Extensions until March 1 may be granted, for good cause, upon written request, the request must be postmarked by January 31.  All those who own business personal property on January 1 are required to list.  If you listed with this office last year, a listing form will be mailed to you at your address of record.  If you do not receive a listing form for property, which you are required to list, it is your responsibility to obtain the proper form from the Business Personal Property Section (252) 358-7810 or email the Assistant Tax Assessor.

Individual Personal Property includes boats, boat motors, jet skis, mobile homes, aircraft (including airplanes, helicopters, hot air balloons and gliders), and unlicensed (untagged) vehicles (including automobiles, trucks, trailers, campers, motorcycles, and motor homes) and multiyear or permanently tagged vehicles.  Listing must be returned annually and must be submitted by January 31 to avoid the 10% late listing penalty.  All those who own individual personal property on January 1 are required to list.  If you listed with this office last year, a listing form will be mailed to you at your address of record.  If you do not receive a listing form for property, which you are required to list, it is your responsibility to obtain the proper form from the Individual Personal Property Section (252) 358-7810 or email crystal.askew@hertfordcountync.gov.

Registered Motor Vehicles (tagged) includes any motor vehicle that maintains an active North Carolina license tag or registration.  The term “Motor Vehicle” includes automobiles, trucks, buses, campers, trailers, motorcycles and motor homes.  Registered motor vehicles (tagged) do not have to be listed with the County Assessor in January of each year.  Registering a new motor vehicle or renewing a current registration with the NCDMV constitutes a listing for property taxes.  The date of registration is the listing date for each vehicle and begins a twelve-month “tax year” for the vehicle.  Statements will be issued for each motor vehicle and taxes will become due on the first day of the fourth month after the vehicle is registered.  The value of the vehicle may be appealed to the County Assessor within 30 days of the billing date shown on the bill.  If after receiving your bill you have questions regarding the value, address, or tax districts applied, call our office at (252) 358-7810 or email crystal.askew@hertfordcountync.gov

For information regarding payment of motor vehicles taxes, refer to the Tax Collector’s Office.