Individual Personal Property
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, campers and motorcycles.
- Vehicles registered with a International Registration Plan (IRP) Plate with the NCDMV
- Vehicles with permanent multiyear tags issued by the NCDMV
- Gap Vehicle Bills - For more information, visit Gap Billing
- Boats, Boat Motors, Jet Skis, etc.
- Aircraft, including Hot Air balloons, Ultra lights and Gliders
- Mobile Homes
North Carolina General Statutes
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 Durham County Tax Department. Late listings are subject to penalties per North Carolina General Statute 105-312 (h).
If you received a listing form in the previous year, one should automatically be mailed to you at the last address of 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.
Personal Property tax bills
Personal Property tax bills are normally mailed to owners in August of each year. If you do not receive your statement by September 30th, please contact our office to request a duplicate or visit Tax Bill Search.
Individual property values
Individual property values may be appealed for 30 days after receiving the bill. The letter of appeal should provide a description of your disagreement and include any documentation that will assist us in reviewing the account.
North Carolina General Statutes
North Carolina General Statutes allow for certain types of property to receive exclusions or exemptions from property taxes. Refer to Forms and Publications - Property Tax Relief for more information on Exemptions & Exclusions.
