Tax Administration

Business personal property includes computer and office equipment, supplies, materials, machinery, farm equipment, leasehold improvements, etc. To determine if your property should be classified as real property or listed as personal property, please contact our office at (910) 592-8146.

Values are determined on a cost basis using Trending Schedules developed by the North Carolina Department of Revenue. Trending schedules correspond to replacement cost new, less depreciation.

The completion of a business listing form is required of all individuals, partnerships, corporations and associations who, on January 1, own, control or possess any number of leasehold improvements or tangible personal property used or held for a business purpose. The listing period is from January 1 through January 31 each year. Listings may be submitted by mail using a Business Listing form. Late listings are subject to penalties per North Carolina General Statute 105-312(h).

If you received a listing form in the previous year, a form should automatically be mailed to you at the last address of record. You should receive this preprinted form by the end of December or first week of January. If you do not receive a form and you have property that requires listing, it is your responsibility to obtain and complete a listing form.

Requests for listing extensions must be made by January 31. Extension requests must be submitted by mail or online at the link provided below. Mailed requests must be on company letterhead and reference the account number for which the extension is being requested.

New businesses listing for the first time must establish a Sampson County account using the online system before an extension request can be submitted.

File your business listing online here.

The filing deadline for accounts that have been granted an extension is as follows:

• Listings submitted by mail must be postmarked by the U.S. Postal Service or overnight courier by April 15. If no date is shown on the postmark, or if the postmark is not affixed by the U.S. Postal Service or overnight courier, the listing shall be deemed to be filed when received by the Sampson County Tax Department.

Related links: 

• Appealing Tax Values
• Exempt Property
• Revaluation

Individual Personal Property includes:

• Unlicensed vehicles, which are those not having an active North Carolina registration on January 1 of a year, including automobiles, trucks, trailers, permanent multi-year trailers, campers and motorcycles
• Boats, Boat Motors, Jet Skis, etc.
• Mobile Homes
• Aircraft, including Hot Air Balloons, Ultralights, and Gliders
• Vehicles with permanent multiyear tags issues by the NCDMV

Mobile Home Moving Permit

When to list?
North Carolina General Statutes require all individuals owning personal property on January 1 of each year to annually list that property which is subject to taxation. The listing period is from January 1 through January 31. Listings submitted by mail shall be deemed filed as of the date shown on the postmark affixed by the U.S. Postal Service. If no date is shown on the postmark, or if the postmark is not affixed by the U.S. Postal Service (for instance, your own postage meter), the listing shall be deemed filed when received by the Sampson County Tax Department. Late listings are subject to penalties per North Carolina General Statute 105-312(h).

If you received a listing form in the previous year, one should automatically be mailed to you at the last address of record. You should receive this preprinted form by the end of December or first week of January. If you do not receive a form and have property that requires listing, it is your responsibility to obtain and complete a Personal Property Listing form(PDF, 1MB) .

Personal Property tax statements are normally mailed to owners in July or August of each year. If you do not receive your statement by September 1, please contact our office to request a duplicate. Property taxes not paid in full by January 5 following billing are assessed an interest charge of 2% for the month of January and an additional ¾ of 1% each month thereafter.

A taxpayer may appeal the value, situs, or taxability of the property within 30 days after the date of the initial notice of value. If the tax office does not give separate written notice of the value to the taxpayer, then the tax bill serves as notice of the value of the personal property. A letter of appeal should provide a description of your disagreement and include any documentation that will assist us in reviewing the account.

North Carolina General Statutes allow for certain types of property to receive exclusions or exemptions from property taxes. Refer to Exemptions & Exclusions for more information.

Related links:

• Motor Vehicle Taxes
• Tax Forms and Applications

Real Estate

Real estate property includes land, buildings, structures, improvements and permanent fixtures. Double-wide mobile homes that are placed upon a permanent enclosed foundation on land owned by the owner of the double-wide mobile home are considered real property.

Real Estate Listing

Sampson County has a permanent real estate listing system which automatically lists property; therefore, property does not have to be relisted annually. A tax lien is attached to real estate on January 1 and remains in place until all taxes on the property are paid in full. Property owners as of January 1 are required to report any new property such as buildings, additions, improvements and/or deletions that occurred during the preceding calendar year where a building permit was not issued. Please use a Personal Property Listing form(PDF, 1MB) to report the changes. These changes must be reported whether made by you or someone else. Maintenance such as painting, replacement of existing structures, landscaping, etc., is not considered an improvement and does not require listing.

Annual Tax Bills
Annual tax bills are normally mailed to property owners in July or August of each year. If you do not receive your tax statement by September 1, please contact our office to request a duplicate. Tax bills are not mailed to mortgage companies. The majority of lenders electronically access and retrieve tax data directly from an Auto Agent, eliminating the need for a paper copy of the bill.

Real estate accounts that were paid through an escrow account in the prior year do not receive a bill in July. Statements for real estate, business and personal property can be printed using our Online Tax Bill Search.

Annual tax bills are calculated for the fiscal taxing period of July 1 through June 30. They are not based on a calendar year. (Example: A bill issued in July 2011 would cover the period of July 1, 2011, through June 30, 2012.) Property taxes not paid in full by January 5 following billing are assessed an interest charge of 2% for the month of January and an additional 3/4 of 1% each month thereafter.

Real Estate Sold During the Year
If you own real estate on January 1st, you are considered the listing owner for that year and will receive the tax bill when it is mailed in July or August, regardless of when or if the property is sold. If the purchaser has assumed responsibility of the tax bill in closing, please forward the bill to the new owner.

The Sampson County Tax Office is responsible for the collection of all county taxes, fire district taxes and school district taxes. The Tax Office is currently collecting for the municipalities of Clinton, Autryville, Harrells, Newton Grove, Salemburg, Turkey, and Garland.

Real Estate and Personal Property

Tax bills for real estate and personal property are mailed to taxpayers in July or August. Tax bills for registered motor vehicles are mailed by the NCDMV.

Sampson County allows a 2% discount on real and personal property if paid by August 31st or if bearing U.S. Postal Service postmark of August 31st. In the event August 31st falls on Saturday or Sunday, the discount period is extended to the next business day.

Real and personal property taxes are due on September 1st. Taxes become delinquent if not paid by January 5th. Payments made before January 5th are interest free. Should January 5th fall on Saturday or Sunday, the payment is extended to the next business day. Payments submitted by mail are deemed received as of the U. S. Postal Service postmarked date. Upon receipt of tax bill, if full payment cannot be made, partial payments will be accepted until taxes become delinquent.

Real and personal property taxes not paid in full by January 5th are assessed an interest charge of 2% for the month of January and an additional ¾% each month thereafter. All unpaid real estate parcels will be advertised in the local newspaper in the name of the owner of the property as of the time interest begins. This typically occurs the first week in April. Property owners are responsible for all associated costs of advertising as the costs will become a part of the tax lien.

Enforced collections begin immediately upon the account reaching delinquent status. The collection methods include wage garnishment, bank account attachment, seizure and sale of property, debt set off and foreclosure.

Taxation of gross receipts derived from retail short-term lease or rental motor vehicles GS 153A-156

As a substitute for and in replacement of the ad valorem tax, which is excluded by GS 105-275(42), a county may levy a gross receipts tax on the gross receipts from the short-term lease or rental of vehicles at retail to the general public. The tax shall not exceed 1.5% of the gross receipts of such short-term leases or rentals. Motor vehicles subject to the tax are passenger cars, vans, mini-vans, sports utility vehicles, cargo vans, pickup trucks, trucks with gross weight of 26,000 pounds or less, and trailers or semi-trailers of 6,000 pounds or less. Sampson County has adopted an ordinance authorizing the establishment of such a levy, effective July 1, 2000. The taxes levied are due and payable to Sampson County in monthly installments on or before the fifteenth of each month following the month in which the tax accrues. Every taxable establishment required to collect the tax shall, on or before the 15th day of each month, prepare and render a return to the Sampson County Tax Office. A person, firm, corporation or association who fails or refuses to file a return and pay the tax levied herein shall pay a penalty of ten dollars ($10) for each day's omission up to a maximum of two thousand dollars ($2,000) for each return.