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Personal Property


Individual Personal Property includes:

  • Unlicensed vehicles (those not having an active North Carolina registration on January 1), including automobiles, trucks, trailers, campers and motorcycles
  • Boats, Boat Motors, Jet Skis, etc.
  • Mobile Homes
  • Aircraft, including Hot Air Balloons and Gliders

For information on vehicles having an active North Carolina registration, please view the Vehicles section of this website.

North Carolina General Statutes require all individuals owning personal property on January 1 of each year to annually list that property which is subject to taxation. The listing period is from January 1 through January 31. Listings submitted by mail shall be deemed filed as of the date shown on the postmark affixed by the U.S. Postal Service. If no date is shown on the postmark, or if the postmark is not affixed by the U.S. Postal Service (for instance, your own postage meter), the listing shall be deemed filed when received by the Wake County Revenue Department. All late filings will be subject to a ten percent (10%) penalty.

If you received a listing form in the previous year, one should automatically be mailed to you at the last address of record. You should receive this preprinted form by the end of December or first week of January. If you do not receive a form and have property that requires listing, it is your responsibility to obtain and complete a Personal Property Listing form.

Tax statements are mailed to all Wake County property owners in July of each year. If you do not receive your statement by August 15, please contact our office to request a duplicate. Property taxes not paid in full by January 5 are assessed an interest charge of 2% for the month of January and an additional ¾ of 1% each month thereafter.

Individual property values may be appealed through December 31 in the year in which the property was billed. The letter of appeal should provide a description of your disagreement and include any documentation that will assist us in reviewing the account.

North Carolina General Statutes allow for certain types of property to receive exclusions or exemptions from property taxes. Refer to Exemptions & Exclusions for more information.

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