Individual Personal Property
Individual Personal Property includes, but is not limited to:
- Unlicensed vehicles
- Jet skis
- Campers, camper trailers
- Single-wide manufactured homes
- Hot air balloons
- Boats, boat motors
Typically Tax Listing Period By NC General Statute, personal property and certain real property is to be listed for property tax purposes by Jan. 31 of each year.
Owners of these items must list them with the Tax Office each January. A listing penalty of 10% is added for any property that has not been listed before the end of each January.
Property is taxed based on its location on Jan. 1. If property is moved to another county in North Carolina after Jan. 1, the Orange County tax bill is correct for this year. The property owner is required to file a Property Tax Listing form in the new county for the upcoming year and notify Orange County that the property has been moved.
Tax bills for licensed vehicles are now included in the invitation to renew your license plate that you receive from the NC Department of Motor Vehicles. The taxes must be paid when the vehicle is registered, and they must be paid to the NC Department of Motor Vehicles.
Antique automobiles are designated a special class of property under the North Carolina Constitution and must be assessed for taxation at the lower of its true value or five hundred dollars. For purpose of this application, “antique automobile” is defined as: