Individual Personal Property

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Personal Property

What is Individual Personal Property?

Property that is not permanently affixed to real property. Items to be listed by residential property owners include:

Unlicensed/untagged motor vehicles, such as automobiles, trucks, trailers, campers, motorcycles which do not having an active North Carolina registration on January 1 and permanent multi-year trailers

Vehicles with multi-year or permanent tags that are not annually renewed, such as trailers

Manufactured homes
Watercraft

Aircraft – airplanes, hot air balloons, ultralights, and gliders

When and how to list?

Personal property ownership and place of taxation shall be determined as of January 1. It is the duty of the owner to file a tax listing form with the listing office during the month of January to avoid penalty for late listing. PERSONAL PROPERTY LISTING FORMS MUST BE RETURNED BY JANUARY 31ST. A listing penalty of 10% is added for any property that has not been listed before the end of each January.

2024 IPP Listing Form

Appeal Process for Personal Property

The value of your personal property must be appealed within 30 days of the billing date on the tax notice. The burden of proof rests upon the taxpayer.

What If The Property Sold or Moved?

If you have sold or junked property for which you have received a listing or discovery, you must provide proof of the sale, or some other compelling evidence that you did not own the property as of January 1st.

The following are examples of proof:

A Bill of Sale signed by both the seller and the buyer with contact information for the buyer (new owner)
A title in the new owner’s name
Receipt for charitable donation of property
Receipt from the person or company receiving the junked property

If you have moved the property out of Guilford County (or North Carolina), you must provide proof that the property was moved out of the County prior to January 1st of the taxing year.

The following are examples of proof:

Update to wildlife registration showing your watercraft in another county or out of state
- NC Wildlife Resources Commission 833-950-0575 -
  https://www.ncwildlife.org/boating/registration-and-titling

Tax bill for the property from another county
Copy of contract for a storage facility, marina, aircraft hangar or mobile home park outside of Guilford County showing the date your property transferred to their facility.

If the property was sold or moved after January 1st of the taxing year, you are still responsible to list the property and pay the related tax bill usually mailed in the fall.

Registered Motor Vehicles

Property taxes are paid at the time of renewal to the North Carolina Department of Motor Vehicles.

Registered Motor Vehicles are valued by year, make and model in accordance with the North Carolina Vehicle Valuation Manual. Values are based on the retail level of trade for property tax purposes. A motor vehicle offered for sale by a dealer to the end consumer represents the best example of the retail level of trade. Registered Motor Vehicles are not valued at wholesale, blue book or private party asking price for property tax purposes. Sales transactions between private buyers and sellers and Internet valuation lookup websites typically reflect these levels of trade.

For registration questions not related to vehicle property taxes, please contact the North Carolina Department of Motor Vehicles at (919)715-7000 or your local NC License Plate Agency.

To access registered motor vehicle property taxes paid to the NC DMV, please visit edmv.ncdot.gov/MyDMV.

You will need:

your NC Driver’s License or NC Identification Card Number
the Last 4 Digits of your Social Security Number or I-94 or Alien Registration Number

and birthdate

*Note: You must list on a listing form with the tax office: unlicensed/untagged vehicles; dealer, permanent-tagged, or multi-year tagged vehicles, and trailers. International Registration Plan (IRP) Plated Vehicles are to be listed with the tax office on the business listing form.

Exempt Vehicles

Active Duty Military

Active duty, non-resident military personnel may be exempt from North Carolina motor vehicle property tax. To qualify for an exemption, you must present a copy of your Leave and Earnings Statement to the county tax office that lists your home of record for a state other than North Carolina. The statement should be for the month and year in which you registered the motor vehicle and must include your Estimated Time of Separation (ETS) date and home of record. If your home of record on your Leave and Earnings Statement is North Carolina, you must pay the vehicle property tax here. Military spouses may also qualify for exemption if their home of record is the same as the service member’s. In addition to providing a copy of the LES as described above, spouses must provide a copy of their military I.D. card and a copy of their out of state driver’s license, voter registration card or most current state tax return.

Disabled Veteran Exemption for Altered Vehicle

A motor vehicle owned by a disabled veteran may be exempt from taxation if the following criteria are met:

The vehicle is altered with special equipment to accommodate a service-connected disability

The alteration was completed at the expense of the U.S. Government through a grant under Title 38

Antique Vehicles

AV-66 Application for Antique Automobile Value Exclusion under North Carolina General Statute 105-330.9 (a) Definition. - For the purpose of this section, the term "antique automobile" means a motor vehicle that meets all of the following conditions: (1) It is registered with the Division of Motor Vehicles and has an historic vehicle special license plate under G.S.. 20-79.4. (2) It is maintained primarily for use in exhibitions, club activities, parades, and other public interest functions. (3) It is used only occasionally for other purposes. (4) It is owned by an individual. (5) It is used by the owner for a purpose other than the production of income and is not used in connection with a business. (b) Classification. - Antique automobiles are designated a special class of property under Article V, Sec. 2(2) of the North Carolina Constitution and must be assessed for taxation in accordance with this section. An antique automobile must be assessed at the lower of its true value or five hundred dollars ($500.00).

AV-66 Antique Automobile Value Exclusion Application

Value adjustments for registered motor vehicles

Value adjustments may be necessary if the owner can document high mileage, significant body or frame damage, excessively worn interior or other damage that may significantly reduce the retail value. Normal wear and tear will not be considered.

Documentation that will be considered for a vehicle value appeal:

A copy of the bill of sale documenting the purchase price from a local dealer

A written appraisal performed by a dealer that clearly states the appraisal reflects the retail value as of the January 1 of the year in which the taxes are due
For vehicles less than eight years old, documentation of high mileage from an annual inspection, oil change or other invoice
Repair estimates for vehicles that have been significantly damaged

Documentation that will not be considered for a vehicle value appeal:

Wholesale or blue book values pulled from any internet valuation website, magazine or catalog

A trade-in or wholesale value appraisal from a dealer
Written offers from a dealer to purchase your vehicle
A bill of sale from a private seller

Email vehicle appeals and supporting documentation to indtax@guilfordcountync.gov
or mail to:

          Guilford County Tax Department
          Attention: Vehicle Appeal
          P.O. Box 3138

Greensboro NC 27402

Licensed vehicle value appeals and all supporting documentation must be postmarked within 30 days of the due date printed on the notice.

Prorations and refunds for registered motor vehicles

An owner can apply for a refund of taxes paid when a motor vehicle is sold or registered out of state. The refund will be calculated on any full calendar months remaining in the registration period after the license plate is surrendered to the N.C. Division of Motor Vehicles. Any municipal vehicle tax assessed in accordance with NC General Statute 20-97 is not subject to proration or refund. Within one year of surrendering the license plates, the owner must present the following to the county tax office: (1) Proof of plate surrender to NCDMV (DMV Form FS20); and (2) Copy of the Bill of Sale or the new state’s registration. Documentation may be mailed to:

Guilford County Tax Department

PO Box 3138

Greensboro, NC 27402

Please make sure to provide the correct mailing address to be used on your refund check.

*Note: If you have paid your vehicle property tax for the year and then transfer the license plate to another vehicle, you will not be eligible for a refund of the taxes paid. The registered motor vehicle to which the plates are transferred will not be taxed until its current registration is renewed.

GAP Bills

What is GAP billing?

The billing of taxes where missed months of taxation exist between motor vehicle renewal dates. NC General Statute 105-330.3(2) established the requirements and procedures for counties in NC to implement the gap billing process.

What constitutes a gap bill?

Gap billing occurs when there are one or months (a gap) in billed property taxes between the expiration of a vehicle’s registration and the renewal or the issuance of a new registration.

Why am I receiving a bill?

The registration for the vehicle listed on this notice expired. The registration was recently renewed or a new registration was issued. During the gap in registration, the vehicle was considered unregistered and the county is required to collect property taxes for vehicles with an unregistered status per NC General Statute 105-330.3(2).

What is the due date?

Taxes must be paid on or before past due date. Payments received by mail are deemed received based on the U.S. Postal Service postmark. If no date is shown on the postmark OR if the postmark is not affixed by the U.S. Postal Service, the tax payment shall be deemed received when received in the tax office. G.S. 105-360(d) states that the burden of proof shall be on the taxpayer to show that the payment was timely made.

What is the interest rate?

Interest accrues at 2% for the first month and ¾ % added the first day of each month thereafter until paid in full.

What happens if bill remains unpaid?

Past due taxes are subject to enforcement measures including, but not limited to, garnishment of wages and bank accounts, levy on personal property, attachment of current and future state tax income refunds, and attachment of lottery winnings. Enforcement measures will be begin immediately after the due date.

Is there an appeal process?

Appeals of value, situs (location where taxed) and taxability must be filed with the tax office within 30 days of the date of this notice.

Tax Relief Programs

In North Carolina a portion of the appraised value of your home may be excluded from property taxes under the N.C. General Statute. This could mean a lower property tax bill for you in the future. There are three programs to choose from in North Carolina. Applications must be submitted by June 1st.

Elderly or Disabled Exclusion

If you qualify for a Homestead Exclusion, either $25,000 or 50% of the appraised value of your residence (whichever is greater) will be exempt from property taxation.

The following requirements for this program apply:

You must be a resident of North Carolina;
You must own and occupy your residence;
You must be age 65 or older or totally and permanently disabled;
Your annual income cannot exceed $36,700. For married applicants, the income of both spouses must be combined, whether or not the property is in both names.

Circuit Breaker Tax Deferment

North Carolina defers a portion of the property taxes on the appraised value of a permanent residence owned and occupied by a North Carolina resident who has owned and occupied the property at least five years, is at least 65 years of age or is totally and permanently disabled, and whose income does not exceed $55,050. If the owner’s income is $36,700 or less, then the portion of property taxes imposed on the residence that exceeds 5% of the owner’s income may be deferred.

Disabled Veteran Exclusion

This program excludes up to the first $45,000 of the appraised value of the permanent residence of an honorably discharged veteran who has a total and permanent disability that is service-connected or who receives benefits for specially adapted housing under 38 U.S.C. 2101. There is no age or income limitation for this program. This benefit is also available to the unmarried surviving spouse of an honorably discharged disabled veteran.

Elderly Exclusion Circuit Breaker and Veterans Application:

https://www.guilfordcountync.gov/home/showdocument?id=14625

Certification for Disabled Veterans (this must accompany the above application):

Veteran Disability Form

Certification for Non-Veteran Disability (this must accompany the above application):

Certification of Disability Form - Non-Veteran

High Point Office

Guilford County Tax Department

325 E. Russell Ave.

High Point, NC 27260

Payments

Guilford County property taxes
Guilford County parking tickets
Guilford County A/R
Beverage Licenses

Forms of payment accepted: Cash, check, money order, credit/debit cards (service charge applies)

Beverage Licenses

Guilford County Tax Department issues a beverage license in accordance with NCGS 105-113.70.

A business that serves beer and wine must have a County license before opening for business.
A copy of your North Carolina State ABC License is required for our office to issue your County license for the first time. A copy of your temporary NC State ABC License is acceptable.
All licenses expire April 30, no matter what date the license is issued. The license must be renewed each year for a fee.

https://www.guilfordcountync.gov/Home/ShowDocument?id=1500

Mobile Home Moving Permits

North Carolina State law requires a moving permit be issued each time a mobile home is moved. Permits are issued only after proof that all current and back taxes for the mobile home are paid in full.

*Note: It is illegal to relocate a mobile home to another site without a mobile home moving permit.

Requirements for issuing a permit:

All Back taxes must be paid in full
The current year's taxes must be paid in full
The mobile home must be listed for the current year with tax office.

Requester must provide:

Name of current owner
Present location of mobile home
Name and address of mover
Make, model and size of mobile home
Destination of mobile home: street address in or out of county, dealer lot, junk lot, etc.