Business Personal Property & Listing Information
To list business personal property, please select the link below:
(Business Personal Property Online Listing)
All businesses and/or persons owning or possessing personal property used or connected with a business or other income producing purpose, must list with the Tax Administrator annually.
Business personal property includes, but is not limited to, machinery, computer/office equipment, furniture, supplies, signs, fixtures, spare parts, leasehold improvements, etc. The listing must be submitted during the month of January to avoid a 10% late list penalty. However, statutorily an extension can be granted until April 15th, if the request is made online or in writing and is postmarked or submitted by January 31st. If you have any questions concerning business personal property, please contact us.
*NOTE: For the current year, the deadline for an extension is April 15.
Generally, any business and/or farm business personal property should be listed at 100% of the original cost to the original owner. The property is then valued using the North Carolina Department of Revenue Cost Index and Depreciation Schedules as a guide to calculate the replacement cost new and depreciation amounts. Other appraisal methods are used when appropriate.
Please complete the pre-printed listing form that was mailed to all businesses/farm businesses that listed personal property previously. If you did not receive a pre-printed form, you may use the online Business Personal Property Listing Form or Farm Business Personal Property Listing Form. Please be sure you print and sign the form before submitting. You may view or download a copy of the Business Personal Property Listing instructions for further details. Once completed, you may submit the form to:
Davie County Tax Administration
123 South Main St
Mocksville, NC 27028