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.

View & Pay Tax Bills Real Property Records Real Property Appeals GIS Mapping Business Personal Property Listing Individual Personal Property Listing

• Tax Forms
• Contact List

 

2025 Reappraisal Information

 

• 2025 Adopted Schedule of Values
• 2025 Lenoir County Reappraisal Frequently Asked Questions

Counties are required by state law to conduct real property reappraisals at least once every eight years. In all communities, property values increase or decrease at different rates over time. Countywide reappraisals update the market value of all properties in the county on the effective date of the reappraisal. Assessed values do not change in between reappraisal years without physical changes to property and have remained the same in Lenoir County since the last reappraisal that was effective January 1, 2017. To prepare for our reappraisal that will be effective on January 1, 2025, certified real property appraisers are currently visiting properties to ensure the accuracy of our records. Reappraisal is a lengthy process which includes data collection, property characteristics verifications, market analysis, and cost analysis.

More Detailed Information is Forthcoming.

Present-Use Value Program

The present-use value program allows qualified owners a reduced tax assessment on property used for agriculture, horticulture, or forestry. Our Frequently Asked Questions regarding this program may be found Here.

AV-3 Voluntary Payment of Deferred Taxes Without Requesting Disqualification

AV-5 Application for Agriculture, Horticulture, and Forestry Present-Use Value Assessment

AV-6 Request for Voluntary Disqualification from Present-Use Value Classification

AV-7 Request for Estimate of Deferred Taxes

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.

Tax Foreclosures

• Zacchaeus Legal Services

Lorie English
Director