Personal Property and Listing

What is Individual Personal Property?

Individual personal property includes:

• Unlicensed vehicles (those without an active North Carolina registration on January 1), such as automobiles, trucks, trailers, permanent multi-year trailers, campers, and motorcycles
• Boats, boat motors, jet skis, etc.
• Mobile homes
• Aircraft, including hot air balloons, ultralights, and gliders
• Vehicles with permanent multi-year tags issued by the NCDMV

For vehicles with an active North Carolina registration, visit the Motor Vehicles section of our website.
If you received a property tax bill for a gap in registration, see the Gap Tax Notice section.

Listing Requirements

North Carolina law requires all individuals who own personal property on January 1 to list that property for taxation each year.

• Listing period: January 1 – January 31
• Listings can be filed:
  • Online: List My Property - https://opl.wake.gov
  • By mail: Must be postmarked by the U.S. Postal Service by January 31

Late listings are subject to penalties under North Carolina General Statute 105-312(h)

If You Don’t Receive a Form

If you received a listing form last year, one should be mailed to your last address of record by late December or early 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.

Extension Requests

• Must be requested by January 31
• Can be submitted:
  • Online: List My Property
  • By mail: Include the account number and ensure the request is postmarked by January 31

If mailed with a metered postmark, you must obtain a certificate of mailing or certified mail receipt validated by the U.S. Postal Service.

Deadlines for Accounts with Extensions

• By mail: Postmarked by April 15
• Online: Submitted by 11:59 PM EST on May 15

Failure to list by these dates will result in a late listing penalty.