What is the procedure for listing personal property?
Personal Property includes unlicensed automobiles, trailers, campers and motorcycles. Also included are boats, boat motors, jet skis, aircraft, hot air balloons and gliders. North Carolina General Statutes require that all individuals owning personal property on January 1st of every year to list personal property which is subject to taxation. The listing periods extends from January 1st – January 31st. Extensions may be granted but will be publicized in The Alleghany News. If the listing is not received by January 31st, or an envelope postmarked with same date is not received, there will be a late listing penalty of 10%. If you need a listing form and did not receive one, they are available in the Assessing Office.
