Business Personal Property

  1. Listing Forms
    1. 2022 Business Personal Property Listing Form
    2. Submit your listing online
    3. All associated schedules:
      1. NCDOR Business Personal Property Schedule Forms
        1. A-1, A-2, B-1, B-1 Supplemental Instructions, B-2, B-3, B-4, C-1, E-1, G-1, H-1, I-1, I-1 Supplemental Instructions, I-1 Excel Format, J-1
  2. The value, ownership, and place of taxation of personal property shall be determined annually as of January 01st.
  3. Appealing Values
    1. North Carolina General Statutes 105-317.1(c):
      1. A taxpayer who owns personal property taxable in the county may appeal the value, situs, or taxability of the property within 30 days after the date of the initial notice of value. If the assessor does not give separate written notice of the value to the taxpayer at the taxpayer's last known address, then the tax bill serves as notice of the value of the personal property. Upon receipt of a timely appeal, the assessor must arrange a conference with the taxpayer to afford the taxpayer the opportunity to present any evidence or argument regarding the value, situs, or taxability of the property. Within 30 days after the conference, the assessor must give written notice to the taxpayer of the assessor's final decision. Written notice of the decision is not required if the taxpayer signs an agreement accepting the value, situs, or taxability of the property. If an agreement is not reached, the taxpayer has 30 days from the date of the notice of the assessor's final decision to request review of that decision by the board of equalization and review or, if that board is not in session, by the board of county commissioners. Unless the request for review is given at the conference, it must be made in writing to the assessor.
    2. Please mail Individual Personal Property appeals and supporting documentation to:

Craven County Tax Assessor
226 Pollock Street
New Bern, NC 28560

  1. Important Dates to Remember:
    1. January 01 – the value, ownership, and place of taxation of personal property is determined as of this date.
    2. January 02-31 – annual listing period
    3. January 15 – Facility listing report due for aircraft, marina, and mobile home parks
    4. April 15th – last day of extension
    5. August – tax bills are mailed
    6. January 05 – taxes due without interest