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Personal Property Listing Information

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, permanent multi-year trailers, campers and motorcycles
  • IRP vehicles (International Registration Plan Plates)
  • Household rental personal property
  • Boats, Boat Motors, Jet Skis, etc.
  • Mobile Homes
  • Aircraft, including Hot Air Balloons, Ultralights, and Gliders
  • Vehicles with permanent multi- year tags issues by the NCDMV

For information on vehicles having an active North Carolina registration, please view the Motor Vehicles section of this website.

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 Tax Administration Department. Late listings are subject to a 10% penalty per North Carolina General Statute 105-312(h).

Generally, farm/agri-business personal property should be listed at 100% of the original cost to the original owner. The property is then valued using the North Carolina Department of Revenue Cost Index and Depreciation Schedules as a guide to calculate the replacement cost new and depreciation amounts. Other appraisal methods are used when appropriate.

Listing Forms and Instructions

If you received a listing form in the previous year, one 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 Personal Property Listing form. You may view or download a copy of the Personal Property Listing instructions for futher details. Once completed, you may submit the form to:

ATTN: Assessment/Audit Division
Cumberland County Tax Administration
PO Box 449
Fayetteville, NC 28302-0449

North Carolina General Statutes allow for certain types of property to receive exclusions or exemptions from property taxes. Refer to Property Tax Relief for more information.

Copyright © 2012
Cumberland County, NC.
All Rights Reserved.
County Courthouse
117 Dick Street
Fayetteville, NC 28301