TAX DEPARTMENT

The Tax Office is charged with the listing, appraisal, and assessment of all property in the county in accordance with the provisions of law. The office maintains records of real estate, personal property, property transfers, property tax exemptions, exclusions, deferrals and billing information. Land record information includes cadastral mapping of the entire county maintained through a Geographic Information System. Assessments and bills are created and collected for all special taxing jurisdictions such as fire districts, municipal service districts, drainage districts, etc. Assessment and collection of solid waste fees and privilege licenses are administered by the tax office along with permits for moving mobile homes.

• Tax Forms
• Online Tax – Search, View & Pay
• Contact List

Land Records 

Land record information includes cadastral mapping of the entire county maintained through a Geographic Information System. Note- Online property record cards are updated annually, and the information shown could reflect the previous tax year’s information. Please contact the Land Records Department for current owner and acreage information.

Listing Requirements

Each year in late December, abstract listings are sent to all taxpayers that had a listing for the prior year. All personal property subject to annual listing must be listed during the month of January in order to avoid a 10% late listing penalty as mandated by State law. Because Lenoir County utilizes a permanent listing system for real estate, real property does not have to be listed unless a change in value has occurred. Persons listing real or personal property for the first time should contact the Tax Assessor’s Office for listing information.

Business Personal Property

Any individual(s) or business(es) owning or possessing personal property used or connected with a business or other income producing purpose must file a Business Personal Property Listing Form. Business personal property includes machinery, equipment, computers, furniture, fixtures, farm machinery, airplanes, supplies, construction in progress, etc. All business personal property subject to taxation must be listed during the month of January.

If you listed with us last year and have an active account, a listing form will be automatically mailed to you. If you do not receive a listing form it is your responsibility to obtain a listing form by contacting the Business Personal Property Section during regular office hours.

North Carolina General Statutes allow for certain types of property to be exempt from taxation if they meet the requirements specified by the statutes. Organizations claiming exemption from North Carolina Personal Property Tax must file an application for exemption by January 31.

Individual Personal Property

In accordance with North Carolina law, all taxpayers are required to list the following personal property each year:

• Mobile Homes
• Boats, Boat Motors, Jet Skis, etc.
• Aircraft – including hot air balloons and gliders
• Unlicensed Vehicles – Includes automobiles, trucks, trailers and motorcycles that are not currently licensed.

North Carolina General Statutes require all individuals owning personal property on January 1 that is subject to taxation, list that property during the listing period which is January 1 through January 31. All listing received after the listing period will be subject to a ten percent (10%) penalty. If you listed personal property last year and have an active account, an Individual Listing Form will be automatically mailed to you.

If you do not receive a listing form it is your responsibility to obtain a listing form by contacting the Tax Assessor’s Office during regular office hours.

Revaluation Information

Lenoir County’s last County Wide Revaluation was completed January 1, 2017, in accordance with N.C.G.S. 105-286. The next scheduled reappraisal is January 1, 2025. North Carolina General Statute 105-283 requires that all property be valued at its “true value” in money. “True Value” shall be interpreted as meaning “Market Value”, as of the date of the last reappraisal.

Tax Foreclosures

• Zacchaeus Legal Services
• White & Allen, P.A.

Darrel Parrish
Director