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Personal Property
FOR INFORMATION ABOUT ELECTRONICALLY FILING YOUR BUSINESS AND PERSONAL PROPERTY TAXES, CLICK HERE.
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If you need to report damage to the tax assessor's office due to Helene, you can do so by filling out this form. The forms can be submitted in person or by mail at 215 N. Main Street, Suite 220, Waynesville, NC 28786 or by email to personalproperty@haywoodcountync.gov.
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North Carolina General Statutes require all individuals owning personal property on January 1 of each year to annually list that property for taxes. The Personal Property Division handles these accounts. In 2023 our staff assessed over 9,000 accounts.
Individual personal property is property owned by an individual or individuals for personal use. If the property is located in Haywood County or stored at a storage facility or campground in Haywood County as of Jan. 1, it is taxable in Haywood County.
The following items are considered taxable personal property in North Carolina and are required to be listed by the owner and are subject to tax based on their Jan. 1 value.
- Boats of all kinds (outboard motors and jet skis)
- Mobile homes (that have axles and hitch still attached or that have a different owner than the land it sits on)
- Trailers (untagged and multi-year tagged)
- Travel trailers, camper trailers, and RVs (untagged and unregistered)
- Unregistered motor vehicles and motorcycles
- Aircraft, helicopters
It is the duty of the owner to file a tax listing form with the listing office during the month of January to avoid penalties for late listing. A listing penalty of 10% is added for any property that is listed after January 31st.
PERSONAL PROPERTY LISTING FORMS MUST BE RETURNED BY JANUARY 31ST.
If you have never listed personal property before and now own items that need to be listed for 2024, you may access a blank form using the link below.
If you already receive a listing form and have purchased new personal property, please add it to your form before submitting it to our office. Make sure to fill in all columns that apply to the new item.
If you have previously received a personal property listing and did not receive a listing form this year, contact the Assessor’s Office at 828-356-2752 or lisitings@haywoodcountync.gov to request a duplicate copy of your form.
Taxpayers may appeal value, situs (physical location) or taxability within 30 days after the date of the initial notice of value, per section 105-317.1(c) of the North Carolina General Statutes. If no previous notice of value has been created (per audit or discovery), the bill will serve as the official notification of value for business and individual personal property.
When appealing the value, the taxpayer must prove that the tax value substantially exceeds the true market value of the property. The taxpayer has the burden of proving that either the valuation or the situs (physical location) of the property as determined by the County Assessor's Office was incorrect, or that the property was taxed in error. Values are based on true market value as of Jan. 1 of the assessment year associated with the bill. Audits and discovery billing may contain assessments for prior years.
Appeal Process for Personal Property
File an informal appeal with the County Assessor. This must be done in writing. Documentation such as pictures, estimates of damage not repaired, etc. should be included with the appeal
The appeal will be reviewed within 30 days and a Notice of Decision letter will be mailed notifying the taxpayer of the result.
If the appeal cannot be settled informally, the taxpayer must appeal to the Board of Equalization and Review (BOER). The taxpayer will be contacted to schedule a hearing date.
If you have sold, junked or moved the property for which you have received a listing or discovery, you must provide proof of the sale, or some other compelling evidence that you did not own the property or it was no longer in Haywood County as of January 1st.
The following are examples of proof:
- A Bill of Sale that clearly identifies the item by VIN, HULL, year, make, model and signed by both the seller and the buyer with contact information for the buyer (new owner)
- A title in the new owner’s name
- Receipt for charitable donation of property
- Receipt from the person or company receiving the junked property
If you have moved the property out of Haywood County (or North Carolina), you must provide proof that the property was moved out of the County prior to January 1st of the taxing year.
The following are examples of proof:
- Update to wildlife registration showing your watercraft in another county or out of state
- NC Wildlife Resources Commission 833-950-0575 -
www.ncwildlife.org/Boating/Registration-Titling
- Tax bill for the property from another county
- Copy of contract for a storage facility, marina, aircraft hangar or mobile home park outside of Haywood County showing the date your property transferred to their facility.
If the property was sold or moved after January 1st of the taxing year, you are still responsible to list the property and pay the related tax bill usually mailed in the fall.