Individual Personal Property

Individual personal property is property owned by an individual or individuals for personal use. If the property is located in Mecklenburg County, or stored or housed at a storage facility, marina or aircraft hangar in Mecklenburg County as of Jan. 1, it is taxable in Mecklenburg 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.

  • Aircraft, helicopters, blimps and hot air balloons 

  • Boats of all kinds (outboard motors and jet skis)

  • Mobile homes with no permanent foundation (skirting that covers the axles, and attached hitch are indicators that the property should be listed)

  • Trailers (untagged and multi-year tagged, including boat trailers)

  • Travel trailers, camper trailers and RVs (untagged and unregistered)

  • Unregistered motor vehicles and unregistered motorcycles

Property tax rates are based on the physical location of the property and are set by the County Commissioners and municipalities annually.

If you own personal property that must be listed and did not receive a listing form, you may use our Online Listing System or contact the Assessor’s Office at 980-314-4CAO (4226) or [email protected] to request a form.

Personal Property Listings

Listing should be filed between Jan. 1 - Jan. 31. Listings received between 2/1/2023 and 6/30/2023 will be accepted but considered untimely according to statute.

  • IPP Taxscribe

    The IPP Taxscribe Personal Online Listing System​ allows taxpayers to file extension requests, manage multiple listings, file online, and quickly update data.

Front view of a white car with a for sale sign in the windshield.

Sold, Junked or Moved Property

You may provide the following examples as evidence that you did not own the property as of January 1st

  • Retail Bill of Sale or purchase agreement - Notarized Bill of Sale signed by both the buyer and seller with contact information for the new owner
  • A title in the new owner’s name
  • Cancellation of insurance for the property
  • Receipt for charitable donation of property
  • Receipt from the person or company receiving the junked property

Gap Billing

Mecklenburg County is responsible for assessing, billing, and collecting taxes on registered motor vehicles for months that were previously untaxed between the registration and renewal dates. This is known as Gap Billing. Legislation enacted during the 2017 General Assembly Session established the requirements and procedures to conduct gap billing. 

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Additional Resources

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For Questions and Support

If you have questions about your individual 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)