Individual Personal Property

Individual Personal Property includes, but is not limited to:

  • Unlicensed vehicles
  • Jet skis
  • Campers, camper trailers
  • Aircraft
  • Single-wide manufactured homes
  • Hot air balloons
  • Boats, boat motors
  • Gliders

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.

Appeals: Once you have submitted your listing form and you have received your tax bill, you may request an appeal. Appeal requests must be received in the Tax Office within 30 days of the billing date on your bill. Therefore, it is suggested that you verify the information on your bill as soon as you receive it.

While unlicensed vehicles must be listed annually in January, licensed vehicles (registered motor vehicles) should not be listed annually, with the exception of multi-year tagged vehicles.

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:

  1. It is registered with the Division of Motor Vehicles and has an historic vehicle special license plate under G.S. 20-79.4.
  2. It is maintained primarily for use in exhibitions, club activities, parades, and other public interest functions.
  3. It is used only occasionally for other purposes.
  4. It is owned by an individual, or owned directly or indirectly through one or more pass-through entities, by an individual.
  5. It is used by the owner for a purpose other than the production of income and is not used in connection with a business.

AV-66 Antique Automobile Value Exclusion Application