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LEE COUNTY TAX LISTING DIVISION

 BUSINESS LISTING/PERSONAL PROPERTY DIVISION
Tax Listing Manager: Tracy Lee









Tax Listings

WHAT PROPERTY AM I REQUIRED TO LIST?
Real estate property is automatically listed; however, you are required to list any additions or improvements.
Personal Property items that are required to be listed are: mobile homes, boats, boat motors, jet-ski’s, farm equipment, ATV vehicles, aircrafts, and rental furniture and appliances.
Businesses are required to list all equipment, furniture, fixtures and supplies.
DO I HAVE TO LIST MY REGISTERED MOTOR VEHICLE?
No, with the exception of IRPs and MYPs. The NC Department of Motor Vehicle is now responsible for the collection of taxes on registered vehicles. Taxes are billed with the registration renewal. Interest will be charged if the registration is renewed late.
WHEN IS MY LISTING FORM DUE?
Listing forms are due to our office by January 31st of each year. Listings received after this date will have a late-list penalty applied.
HOW DO I GET AN EXTENSION FOR FILING MY BUSINESS?
Requests for extensions must be received by January 31. The request must be in writing and show good cause. Extensions are granted until March 15.
HOW DO I APPEAL MY PERSONAL PROPERTY VALUE?
The valuation of your personal property may be appealed within 30 days of the date of the tax bill. Your letter of appeal should include any documentation to support your opinion of value.
WHO MAY BE ELIGIBLE FOR THE PROPERTY TAX RELIEF PROGRAM?
Any permanent Lee County resident 65 or older with an income not to exceed $ 31,900; or a totally and permanently disabled resident with an income not to exceed $ 31,900; or a 100% permanent totally disabled Veteran (or unmarried surviving spouse) may apply for Property Tax Relief. Contact our office to obtain an application, or click on the link above to apply.
Listing Requirements & Deadlines
INDIVIDUAL PERSONAL PROPERTY

North Carolina General Statutes require that all persons must annually list property that is subject to taxation within the time period of January 1 through January 31. Completed forms must be postmarked or received in our office no later than January 31. Forms received after this date will have penalties applied. Please make any necessary corrections,sign and date the form. Unsigned forms will be rejected.

Real estate in Lee County is permanently listed and does not require an annual listing. However, all improvements and additions to real estate are required to be listed during the listing period.

If you have previously listed property, a listing form will automatically be mailed to the last address on record. If you do not receive a listing form and you have property that is required to be listed, it is your responsibility to obtain a listing form. Forms are available at all Lee County public libraries and at our office on the 3rd floor of the Lee County Government Center located at 106 Hillcrest Drive, Sanford.

Personal Property Includes:

Mobile Homes
Boats and motors, Jet skis, etc
Farm Equipment
Motor Vehicles with Multi Year Plates
Aircraft (including hot air balloons and gliders)
Untagged motor vehicles (un-tagged Jan 1, automobiles, campers, motorcycles, etc)

Appeals: The valuation of your personal property may be appealed within 30 days of the date of thetax bill. Your letter of appeal should include any documentation to support your opinion of value.

Need help? Call our office at (919) 718-4661

Business Personal Property

Business personal property must be filed for tax purposes on an annual basis. All business personal property must be listed within the time period of January 1 through January 31. Extensions for listing business personal property may be requested in writing and must be received by January 31. This request must show good cause. Extensions for listing are granted no later than March 15. Listings received after the deadline will have penalties applied. Incomplete and unsigned forms will be rejected.

If you listed the previous year a form will be mailed to last address on record. If you do not receive a form it is your responsibility to obtain a form from our office on the 3rd floor of the Lee County Government Center located at 106 Hillcrest Dr, Sanford.

Business personal property includes but is not limited to:

Supplies
Machinery & Equipment
Furniture & Fixtures
Computers
Leasehold Improvements IRP's
Farm Machinery

Appeals: The valuation of your business personal property may be appealed within 30 days from the date of notification of value. Your letter of appeal should include any documentation to support your opinion of value.

Audits: All business listings are subject to audit. After a listing is carefully reviewed, the assessor may require the taxpayer to submit additional information or detailed information to support the listing.
Need help? Call our office at (919) 718-4661 and ask for the Business section.A form is also available from our website or athttp://www.dor.state.nc.us/publications/property.html

Contact Information

Tax Listings Manager Tracy Lee
Phone : 919-718-4661