Non-Business Personal Property

  1. Listing Form
    1. 2022 Non-Business Real and Personal Property Listing Form
    2. Submit your listing online
  2. The value, ownership, and place of taxation of personal property shall be determined annually as of January 01st.
  3. Reports by house trailer park, marina, and aircraft storage facility operators:
    1. North Carolina General Statutes 105-316:
      1. Reports by house trailer park, marina, and aircraft storage facility operators. (a) As of January 1 each year: (1) Every operator of a park or storage lot renting or leasing space for three or more house trailers or mobile homes shall furnish to the assessor of the county in which the park or lot is located the name of the owner of and a description of each house trailer or mobile home situated thereon. (2) Every operator of a marina or comparable facility renting, leasing, or otherwise providing dockage or storage space for three or more boats, vessels, floating homes, or floating structures shall furnish to the assessor of the county in which the marina or comparable facility is located the name of the owner of and a description of each boat, vessel, floating home, or floating structure for which dockage or storage space is rented, leased, or otherwise provided. (3) Every operator of a storage facility renting or leasing space for three or more airplanes or other aircraft shall furnish to the assessor of the county in which the storage facility is located the name of the owner of and a description of each airplane or aircraft for which space is rented or leased. (b) Any person who fails to make any report required by subsection (a), above, by January 15 of any year shall be liable to the county in which the house trailers, mobile homes, boats, vessels, floating homes, floating structures, or airplanes are taxable for a penalty to be measured by any portion of the tax on the personal property that has not been paid at the time the action to collect this penalty is brought, plus two hundred fifty dollars ($250.00). This penalty may be recovered in a civil action in the appropriate division of the General Court of Justice of the county in which the personal property is taxable. Upon recovery of this penalty, the tax on the personal property shall be deemed to be paid.
  4. Appealing Values
    1. North Carolina General Statutes 105-317.1(c):
      1. A taxpayer who owns personal property taxable in the county may appeal the value, situs, or taxability of the property within 30 days after the date of the initial notice of value. If the assessor does not give separate written notice of the value to the taxpayer at the taxpayer's last known address, then the tax bill serves as notice of the value of the personal property. Upon receipt of a timely appeal, the assessor must arrange a conference with the taxpayer to afford the taxpayer the opportunity to present any evidence or argument regarding the value, situs, or taxability of the property. Within 30 days after the conference, the assessor must give written notice to the taxpayer of the assessor's final decision. Written notice of the decision is not required if the taxpayer signs an agreement accepting the value, situs, or taxability of the property. If an agreement is not reached, the taxpayer has 30 days from the date of the notice of the assessor's final decision to request review of that decision by the board of equalization and review or, if that board is not in session, by the board of county commissioners. Unless the request for review is given at the conference, it must be made in writing to the assessor.
    2. Please mail Individual Personal Property appeals and supporting documentation to:

Craven County Tax Assessor
226 Pollock Street
New Bern, NC 28560

  1. Important Dates to Remember:
    1. January 01 – the value, ownership, and place of taxation of personal property is determined as of this date
    2. January 02-31 – annual listing period
    3. January 15 – list from house trailer park, marina, and aircraft storage facility operators is due
    4. August – tax bills are mailed
    5. January 05 – taxes due without interest

Craven County Tax Department
Non-Business Personal Property Division
226 Pollock Street, New Bern, NC 28560  |  PO Box 1128, New Bern, NC 28563-1128
Telephone (252) 636-6604 | Email 
tax@cravencountync.gov