Individual Personal Property

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.

1. Listing period: January 1 through January 31.
2. Listings filed by mail are deemed filed as of the date shown on the postmark affixed by the U.S. Postal Service. 
3. All other listings are deemed filed when received by the Cabarrus County Tax Department. This Includes:
        a. Illegible or missing UPS postmarks and
        b. Metered mail.
4. Penalties are applied for all late filings, per NC statute.

If you have sold or removed personal property that is pre-printed on a listing form, please strike through that item, then finish completing the listing form and return the form back to us so we may update our tax records. 

Follow all form instructions, including:

• All sections should be filled out and questions answered.
• Property should be listed at the full original cost.
• A signature must be affixed to the form.
• Forms are mailed at the beginning of the year to those with an existing account as the listing form is required to be submitted annually.
  • If you received a bill for personal property in the previous year, a form will normally be mailed to the same address unless an address change has been requested.
  • If you do not receive a form and have property that requires listing, please contact our office or complete a blank form available through the links at the top of the page.

Most common types of Individual Personal Property to be listed yearly include:

1. Boats and motors of all kinds (including Jet Skis)
2. Aircraft, helicopters, blimps, and hot air balloons
3. Mobile Homes (that do not qualify as Real Property)
4. Unregistered motor vehicles including motorcycles
5. Untagged and Multi-Year tagged trailers (including utility, travel, camper, etc.)
6. Farm equipment used to generate income

Note: Property tax rates are based on the physical location of the property, including for Farm equipment.

Listing extensions for individual personal property may be requested in writing before the close of the regular listing period, January 31^st. All extension requests received after January 31^st will be denied. The written request must show good cause for the extension, and if the extension is granted, the listing form must be received or postmarked on or before April 15^th.

Mobile Homes that are not classified as Real Property are taxed as Personal Property in the State of North Carolina.

To be classified as Real Property the Mobile home must be:

• On a permanent foundation
• Have all wheels, axles, and tongue removed and
• Have matching names on the title and land

A moving permit must be obtained from the county to relocate a mobile home.  The moving permit can only be provided upon full payment of all property taxes.

There is no charge for the mobile home moving permit.   You must complete the Mobile Home Moving Permit Application, available through the Forms link at the top of the page.  The completed application has to be brought in person to the Assessor’s office for approval and then to the Collector’s Office to obtain the actual moving permit.

Motor Vehicle Gap Tax

Individual Personal Property Frequently Asked Questions - FAQ's