Any individual or business owning or possessing personal property used or connected with a business or other income-producing purpose must file a Business Personal Property Listing Form.
Business personal property includes:
- airplanes
- computers
- construction in progress
- equipment
- farm machinery
- fixtures
- furniture
- machinery
- supplies
All business personal property subject to taxation must be listed during the month of January. All listing forms received after the listing period will be subject to a ten percent (10%) penalty. Values are determined by applying Trending Schedules to the historical cost of an asset. Trending schedules are developed by the North Carolina Department of Revenue.
If you listed with Martin County last year and have an active account, a listing form will be automatically mailed to you. If you do not receive a listing form it is your responsibility to obtain a listing form by contacting the Tax Assessor’s Office during regular office hours. A listing form can also be found in Forms and Documents on this website.
North Carolina General Statutes allow for certain types of property to be exempt from taxation if they meet the requirements specified by the statutes. Organizations claiming exemption from North Carolina Personal Property Tax must file an application for exemption by January 31.
An extension to list business personal property may be granted if a request in writing is received prior to the close of the regular listing period. The request must show “good cause”. Extensions granted shall not extend beyond April 15. Extension dates are subject to change annually and may change due to the day of the week April 15 falls on. Example: if April 15 is on a Saturday or Sunday the extension date will be the Friday before the 15th as the Tax Assessor Office is not open on the weekends.
Extension requests can be mailed, faxed, or emailed.
Mail to:
Martin County Tax Assessor
Attn: Business Personal Property
PO Box 885
Williamston, NC 27892
Martin County Tax Assessor
Attn: Business Personal Property
PO Box 885
Williamston, NC 27892
Fax to:
252-789-4359
Attn: Business Personal Property
252-789-4359
Attn: Business Personal Property
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