Individual and Business Personal Property

Individual Personal Property

What to list:

• Unlicensed motor vehicles (automobiles, trucks, trailers, campers and motorcycles) that do not have an active North Carolina registration on January 1st
• Motor vehicles (automobiles, trucks, trailers, campers and motorcycles) that have a Permanent Multi-year tag
• Boats, boat motors, jet skis and other watercraft
• Mobile homes not listed as real property
• Airplanes, hot air balloons, gliders and other aircraft

When to list:

• North Carolina General Statutes require all individuals owning personal property on January 1st of each year to annually list property that is subject to taxation.
• The listing period is from January 2nd through January 31st. Listings submitted by mail shall be deemed filed as of the date shown on the postmark affixed by the US Postal Service.
• If no date is shown on the postmark, or if the postmark is affixed by postage meter, the listing shall be deemed filed when received by the Jones County Tax Administrator’s Office. All late filings will be charged a 10% penalty.

The listing form:

• If you listed property in the previous year, a listing form will be mailed to you at the last address of record. You should receive this preprinted form, containing the previous year’s listed items by the 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 listing form.
• Instructions are included for correct preparation and timely submission of the form. Contact the Jones County Tax Office at (252) 448-2546 to obtain listing forms and instructions.

Business Personal Property

What to list:

Business personal property includes:

• Computer and office equipment, supplies, materials, machinery, farm equipment, leasehold improvements, etc.
• Vehicle bodies or equipment mounted on vehicles are to be listed with the information as requested on Schedule B of the business listing form. Only the cab and chassis are being valued in the DMV bill.
• All vehicles and trailers that have permanent tags are to be listed, as these are not assessed through the DMV billing after that first year.
• All vehicles and trailers that have multi-year tags are required to be listed the second through the fourth years, as they are not required to be registered again through the DMV until the fifth year.
• All vehicles and trailers are required to be taxed each year either through the DMV billing or by listing on Schedule B. Values for business personal property are determined by applying trending factors developed by the North Carolina Department of Revenue to original costs reported by the taxpayer, producing a value that reflects replacement cost less depreciation.

When to list:

• Listing forms must be received or postmarked by the US Postal Service by January 31st.
• The completion of a business listing form is required for all individuals, partnerships, corporations and associations who on January 1st own, control or possess any amount of leasehold improvements or tangible personal property used or held for a business purpose.
• An extension for the listing of business personal property may be requested in writing prior to the close of the regular listing period on January 31st and must show good cause for the extension.All requests received after January 31st will be denied. Once an extension has been granted, the listing form must be received or postmarked no later than April 15th.

The listing form:

• If you received a listing form in the previous year, a form should automatically be mailed to you at the last address of record. You should receive this preprinted form by the 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 listing form. Contact the Jones County Tax Office at (252) 448-2546 to obtain listing forms and instructions.

Tax Bills

Tax bills for personal property are mailed to all Jones County property owners in the months of July or August of each year. If you do not receive your tax statement, please contact the Tax Collector’s Office during regular office hours to request a statement of taxes due.

Taxpayers have 30 days from the date of the personal property bill to appeal the value. Value appeals will NOT be accepted past the 30 days unless the make, model or year of the item is incorrect.

FAQs

• Individual Personal Property Questions and Answers
• Business Personal Property Questions and Answers

Forms

• Business Personal Property Listing Form
  
• Personal Property Listing Form