Individual Personal Property

North Carolina General Statutes require that all persons must annually list property that is subject to taxation within the time period of January 1 through January 31. Completed forms must be postmarked or received in our office no later than January 31. Forms received after this date will have penalties applied. Please make any necessary corrections, sign and date the form. Unsigned forms will be rejected. 
Real estate in Lee County is permanently listed and does not require an annual listing. However, all improvements and additions to real estate are required to be listed during the listing period.
If you have previously listed property, a listing form will automatically be mailed to the last address on record. If you do not receive a listing form and you have property that is required to be listed, it is your responsibility to obtain a listing form. Forms are available at all Lee County public libraries and at our office on the 3^rd floor of the Lee County Government Center located at 106 Hillcrest Drive, Sanford. 

Personal Property Includes:
Mobile Homes
Boats and motors, Jet skis, etc
Farm equipment
Aircraft (including hot air balloons and gliders)
Un-tagged motor vehicles (un-tagged Jan 1, automobiles, campers, motorcycles, etc)
Furnishings owned and rented by a Landlord 

Appeals: The valuation of your personal property may be appealed within 30 days of the date of the tax bill. Your letter of appeal should include any documentation to support your opinion of value.
 
Need help? Call our office at (919) 718-4661 or download the listing publication from our website. 

Business Personal Property

Business personal property must be filed for tax purposes on an annual basis. All business personal property must be listed within the time period of January 1 through January 31. Extensions for listing business personal property may be requested in writing and must be received by January 31. This request must show good cause. Extensions for listing are granted no later than March 15. Listings received after the deadline will have penalties applied. Incomplete and unsigned forms will be rejected. 
If you listed the previous year a form will be mailed to last address on record. If you do not receive a form it is your responsibility to obtain a form from our office on the 3rd floor of the Lee County Government Center located at 106 Hillcrest Dr, Sanford.

Business personal property includes but is not limited to:
Supplies
Machinery & Equipment
Furniture & Fixtures
Computers
Leasehold Improvements
Farm machinery 

Appeals:The valuation of your business personal property may be appealed within 30 days from the date of the tax bill. Your letter of appeal should include any documentation to support your opinion of value.
Audits: All business listings are subject to audit. After a listing is carefully reviewed, the assessor may require the taxpayer to submit additional information or detailed information to support the listing. 

Need help? Call our office at (919) 718-4661 and ask for the Business section or download our publication from the website. A form is also available from our website or at http://www.dor.state.nc.us/publications/property.html 

Motor Vehicles

Motor vehicle taxes are due on the first day of the fourth month following the date the registration expires or on the first day of the fourth month following the last day of the month in which the new registration is applied for.
If the bill is not paid within 30 days, interest will be added (5% for the first month, ¾% for each additional month). If the bill is not paid within 4 months, a “block” will be placed on the tag so that it cannot be renewed the following year until all unpaid taxes have been collected. 
Once your licensed tag has been “blocked” you must obtain a MAV- 2 form from the Tax Department stating that you have paid all delinquent taxes. This MAV- 2 form must be presented to the DMV before they will allow a blocked registration to be renewed. 
The value of this bill may be appealed to the Assessor within 30 days of the billing date. A taxpayer who wishes to appeal the value must pay the taxes when due. 
If a vehicle is sold or destroyed, the taxpayer must make the request for a refund within one year from the date of the surrender of the license plate to DMV. 
The pro-ration of motor vehicle taxes can only occur when the following three conditions are met:
1.The owner must transfer the vehicle to a new owner;
2.The plates must be surrendered to the DMV;
3.The receipt from the surrender of the plates (FS-20) must be presented to the tax office within one year from the surrender of plates. 

Need help? Call our office at (919) 718-4661 ext. 5431 or click on http://www.dornc.com/practitioner/property/types.html