The deadline to request an extension for 2024 has passed.
	New businesses listing for the first time in Guilford County.
	Close and remove your business from Guilford County's Tax Roll.

Business personal property includes equipment, computers, furniture, supplies, farm equipment, IRP tagged vehicles, permanently tagged trailers, leasehold improvements, aircraft, boats, mobile office trailers, etc. To determine if your property should be classified as real property or listed as business personal property, please refer to the Guilford County property classification schedule and description of Business Property.

Assessed values are determined using NCDOR Trending Schedules. 

Business personal property listings are required to be completed by all business entities by the owner as of January 1 who own tangible personal property used or held for business purposes. The listing period is from January 1 through January 31 each year. Listings may be submitted by mail, online , or email. If you listed with the tax department in the prior year, a form should automatically be mailed to you at the last address of record. This form should be received by the first week in January. If you do not receive this form and you have property that requires listing, it is your responsibility to obtain and complete a listing form.

Businesses can request exemption status by completing forms AV10 or AV12 and attaching it to the annual listing form. All property within the jurisdiction of the State shall be subject to taxation unless it is excluded or exempted from the tax base by statute per North Carolina General Statue 105-275.

Request for listing extension must be made by January 31, 2024. Extension request can be submitted via email, online, or mail. Mailed request must reference the abstract number for which the extension is being requested.

Listings submitted via mail must be postmarked by US Postal Service or overnight courier by January 31, 2024 unless extension is granted and then must be postmarked by April 15, 2024. Listings submitted electronically with an approved extension request filed electronically through Taxscribe , must be filed by May 15, 2024.  Late listings are subject to penalties per North Carolina General Statue 105-312(h).

Appeals for personal property need to be post marked by the US Postal Service or overnight courier within 30 days of the bill. Penalties for late listing must be appealed to the Board of Equalization and Review, they alone hold that authority. Please send all appeals attention to the Board of Equalization and Review 400 W Market Street, Greensboro NC 27401.

Discoveries are processed annually by the staff in the Business Personal Property Department. Several measures are used to identify businesses that fail to list; such as canvassing the County, newspapers, Facebook, Yelp, and Secretary of State. During this process a discovery notice will be mailed to the business. Please refer to the FAQ’s for additional instruction if your business received a notice.

Audits are conducted annually internally by Tax Analysts and externally by a third-party vendor (Tax Management Associates). If your business received an audit letter, please refer to FAQ’s for additional instruction.

Calendar of Events

January 6, 2024 - Interest begins on 2023 annual bills

January 31, 2024 - Last day to list timely without extension

April 15, 2024 - Last day to list timely via paper with approved extension

May 15, 2024 – Last day to list timely via online with approved online extension

September 3, 2024 - 2024 Bill due date

January 7, 2025 - Interest begins on 2024 annual bills