All personal property that has a tax situs in North Carolina and subject to ad valorem taxation shall be listed annually with the exception of registered motor vehicles. Personal property ownership and place of taxation shall be determined as of January 1st of the
current tax year. It is the duty of the property owner to file a listing abstract with the tax office during the month of January to avoid a late listing penalty. Personal property includes but is not limited to, manufactured homes, boats, boat motors, motor homes, jet skis, unregistered motor vehicles, trailers, airplanes, certain appliances and household furnishings in income producing residential rental property.
If you have received a listing form in previous years for listing your property, a listing form will automatically be mailed to you at the address on record as of January 1st of the current tax year. If you do not receive a listing form and have personal property which is required to be listed, it is your responsibility to obtain a listing form from our website or by contacting our office during normal business hours. A listing form is required if one or more of the following apply:
You have made improvements to your real estate during the previous year.
Maintenance such as painting, wallpaper, replacement of existing structures,
landscaping, etc. is not considered an improvement and does not require listing.
You own unregistered vehicles which do not have an active North Carolina registration.
You own other reportable personal property such as boats, boat motors, jet skis, etc.
You own other miscellaneous non-household personal property such as tractors, horse tact, etc. that produces income.
You own a manufactured mobile home.
Multi-Year Motor Vehicle plate or three (3) month Farm Tag.
If you have purchased personal property as of January 1st of your property was reviewed
for any purpose, you may receive a listing form to review the information we have on file.
Please make any necessary corrections, verify telephone numbers, sign, and date and return the form to our office. Failure to list within the required period will result in a 10% penalty of the total tax levied.
If the value of your real property is under appeal, you must still complete your listing abstract and file it on time.
Motor Vehicles/Elderly, Disabled and Veteran's Exclusion
Land Records/Boats, Jet Skis
Business Personal /Airplanes/ Mobile Homes
TAX NOTICE-CHEROKEE COUNTY
The tax listing period will begin on January 1, 2017. Final date for listing will be January 31, 2017.
Cherokee County began a permanent listing for real property in 1994. Real property owners will not receive a listing abstract. However, property owners are required to report any changes made to their property.
YOU ARE REQUIRED BY LAW TO LIST ALL PERSONAL PROPERTY AS OF JANUARY 1, 2017.
Listing abstracts will be mailed to aid in listing personal property. If you fail to list or do not sign the listing form, you will, by law be charged a 10% penalty that cannot be removed. North Carolina General Statute 105.308 requires that in addition to all other penalties prescribed by law, any person whose duty is to list any property, who willfully fails or refuses to list the same within the time prescribed by law shall be guilty of a misdemeanor punishable by a fine not to exceed five hundred dollars ($500.00) or imprisonment not to exceed six (6) months.
BE SURE TO CHECK YOUR ADDRESS AND MAKE ANY NECESSARY CORRECTIONS.
All persons 65 years of age or older or all persons totally and permanently disabled with a home or mobile home, that is his or her permanent residence whose income is less than $29,500, are entitled up to $25,000 or fifty (50%) percent off of the appraised value of a permanent residence owned and occupied by a qualifying owner. Applications for this exemption will be available in the tax appraiser’s office after January 1, 2017. Proof of income and permanent residency must be submitted with the application. Any taxpayer that is already receiving this exemption does not need to apply.
Veterans with a 100% service related disability or their surviving, unmarried spouse with a home or mobile home, that is his/her permanent residence are entitled to as much as a $45,000 exemption on the appraised value of a permanent residence owned and occupied by a qualifying owner. An NCDVA-9 form must be submitted along with the application. No proof of income is required.
All persons 65 years of age or older or all persons permanently disabled with a home or mobile home, that has been the his or her permanent residence for the last five years whose income is less than $29,500 is entitled to a tax deferment and taxes are limited to 4% of income. For qualifying owners whose income is between $29,500 - $44,250 they are entitled to a tax deferment and taxes are limited to 5% of income. Applications for this deferment program will be available in the tax appraiser’s office after January 1 2017. Proof of income and permanent residency must be submitted with the application. The deferred taxes are a lien on the property. An annual application is required for the deferment program. For qualifying owners whose income is less than $29,500 they must choose between the exemption and the deferment.
THE DEADLINE TO APPLY FOR THESE PROPERTY TAX EXEMPTIONS IS JUNE 1, 2017
NORTH CAROLINA GENERAL STATUES 105-316 REQUIRES THE FOLLOWING:
Mobile home parks, marinas, aircraft storage operations are required to make a report to the tax assessor of all housed, trailers and mobile homes, boats, airplanes, or other aircraft, when spaces rented or leased are three (3) or more. This list should contain the owner’s name, address, and a description of said personal property. If the operator fails to make such a report by January 15, 2017 they become liable for taxes, plus a $250.00 fine.
You are no longer required to list for vehicles which are currently licensed and taxed by the North Carolina Division of Motor Vehicles (NCVTS). List all boats, motors, jet skis, unlicensed trailers, campers, and motorcycles.
RESIDENTS ARE REQUIRED TO LIST ALL VEHICLES THAT ARE UNTAGGED,
HAVE MULTI-YEAR PLATES OR 3 MONTH FARM TAGS
All business listings are required by law to be listed at 100% cost when purchased. The tax department then applies the proper and uniform depreciation to the listing. ALL BUSINESS OWNERS SHOULD READ CAREFULLY THE INSTRUCTIONS ON THE FORM AND NOTE THAT THEIR LISTING IS SUBJECT TO AN AUDIT FOR THE CURRENT YEAR PLUS FIVE (5) PREVIOUS YEARS.
Applications and Listing Forms are available to print online at www.cherokeecounty-nc.gov and at the Tax Office, 75 Peachtree St Murphy, NC 28906 but cannot be submitted electronically.
Assistance in filling out the forms will be available at the tax office.