Business Personal Property

Business personal property is all the personal property, income producing property, supplies, and leasehold improvements owned by a business or used by an individual for income purposes. ​Specific examples include:

  • Computer equipment and software
  • Leasehold improvements (improvements made to leased real property)
  • Machinery and equipment
  • Office furniture and fixture

Businesses must list property owned as of Jan. 1 at its historical installed cost. The Assessor’s business personal property appraisers will determine the depreciation schedules that apply based on the type of business (or property) being valued. Mecklenburg County uses the North Carolina Department of Revenue’s Cost Index & Depreciation Schedules for most business personal property.  

Personal Property Listings

Listing should be filed between Jan. 1 - Jan. 31. Listings received between 2/1/2024 and 6/30/2024 will be accepted but considered untimely according to statute.

Need an extension for your BPP listing?

An extension of time to list business personal property with the Mecklenburg County Assessor’s Office may be postmarked by the United States Post Office no later than January 31st. Go GREEN, by using the online listing system BPP Taxscribe to file your extension.

Did you close or sell your business?

You are required to notify the County Assessor’s Office and the Office of the Tax Collector at least 48 hours prior to the closure or sale of the business. You can visit our office, call 311 (inside the county) or 980-314-4226 (outside the county), or email [email protected].

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Do you need to update your address?

Additional Resources

Video Guides

For Questions and Support

If you have questions about your business personal property, please contact us:

Physical Address: Valerie C. Woodard Building, 3205 Freedom Drive, Suite 3500, Charlotte, NC 28208

Mailing Address: P.O. Box 36819, Charlotte, NC 28236

Email: [email protected]

Phone: 980-314-4CAO (4226)