January Is Time to List Individual and Business Personal Property

Photo of a ski boat on a trailer.

Any person or business that owns property such as boats, aircraft or mobile homes, or income-producing property such as equipment, machinery or furniture associated with a business must list the property for tax purposes with the Mecklenburg County Assessor’s Office between Jan. 1 and Jan. 31, 2025. 

Individual and business personal property is taxed at the Fiscal Year 2024-2025 property tax rates set by the Mecklenburg Board of County Commissioners, the Charlotte City Council, and town boards. 

Individual personal property is property owned by an individual for personal use. Business personal property is the personal property owned by a business or used by an individual for income purposes.

  • Businesses and individuals are required to list watercraft (boats and jet skis), mobile homes, aircraft (including planes, helicopters, hot air balloons, and blimps), multiyear tagged trailers (permanent tag), and unregistered vehicles and trailers.
  • Businesses are required to list all property owned by the business (machinery, equipment, furniture and fixtures, supplies, and personal property tenant improvements to leased space) or personal property used by a sole proprietor to generate income or run a business. Businesses must list property at its historical installed cost.
  • Businesses must also list vehicles located in Mecklenburg County for business purposes but registered in other states. They are also required to list IRP (International Registration Plan) plated vehicles in Mecklenburg.

Options to list individual and business personal property:

  • List online: Residents can list online at the portals for individual or business personal property. Both portals are available at the Assessor’s Office web page at CAO.MeckNC.gov. The online listing systems allow taxpayers to file extension requests, manage multiple listings, and quickly update data. 
  • By mail: Residents can mail listings to: Mecklenburg County Assessor’s Office, P.O. Box 36819 Charlotte, N.C. 28236. Listings made by mail and postmarked by midnight Jan. 31, 2025, will be accepted without penalty. 
  • In person: Submit listings in person at the Assessor’s Office, 3205 Freedom Dr., Suite 3500, Charlotte, N.C. 28208 between the hours of 8 a.m. and 5 p.m. Tax listing will begin in the office on Thursday, Jan. 2, 2025, and run through Jan. 31, 2025. 

Listings received after Jan. 31, 2025, will be assessed a 10% penalty. Extensions may be granted for good cause upon written request or via the electronic listing system filed no later than Jan. 31, 2025. 

View the 2025 annual advertisement for taxable individual and business personal property. 

Tax Relief: There are several options for residents to seek tax relief, including the low-income homestead exclusion, circuit breaker property tax deferment, and disabled veterans homestead exclusion. More information about the tax relief programs is available. 

More information about individual or personal property tax listings is available at CAO.MeckNC.gov. Anyone with questions about their property and whether it needs to be listed can call the Mecklenburg County Assessor’s Office at 980-314-4226 or email [email protected].