General Statute 105-304 (f)(1) states “Tangible personal property situated at or commonly used in connection with a temporary or seasonal dwelling owned or leased by the owner of the personal property is taxable at the place at which the temporary or seasonal dwelling is situated.”
All furnishings must be listed; this includes stove, refrigerator, washer, dryer etc. If a rental is fully furnished the taxpayer has the option to itemize on the listing or use the 6% option, which allows you to use 6% of the value of the dwelling as your taxable value for the furnishings.