Understanding Sampson County Personal Property Taxes: A Guide for Residents
This guide explains what qualifies as personal property for tax purposes in Sampson County, North Carolina, and how to handle the listing and taxation process.
In Sampson County, personal property subject to taxation includes:
- Unlicensed Vehicles: This applies to vehicles without an active North Carolina registration on January 1st of the tax year. Examples include cars, trucks, trailers, campers, motorcycles, and permanent multi-year trailers.
- Boats, Boat Motors, Jet Skis: All watercraft used for recreation or leisure fall under this category.
- Mobile Homes: This includes both single-wide and double-wide mobile homes.
- Aircraft: Even lighter-than-air vehicles like hot air balloons and gliders are considered personal property.
- Vehicles with Permanent Multi-Year Tags: This includes any vehicle with a tag issued by the North Carolina Department of Motor Vehicles (NCDMV) that doesn't require annual renewal.
- Mobile Home Moving Permits: If you obtained a permit to move a mobile home within the county, you'll need to list it.
North Carolina law requires residents to list all taxable personal property they own on January 1st of each year. The listing window is open from January 1st to January 31st.
How to Submit Your Listing:
- Pre-Printed Forms: Sampson County typically mails pre-printed listing forms to residents with qualifying property by December or early January.
- Late or Missing Forms: If you don't receive a form or need to list property not on the pre-printed form, you can obtain and complete a Personal Property Listing form from the Sampson County Tax Department.
- Submission Deadline: Listings are considered filed based on the postmark date (if mailed) or the date received by the Tax Department. Late listings are subject to penalties.
You have the right to appeal the assessed value, location (situs), or taxability of your personal property within 30 days of receiving the initial notice of value. The appeal process typically involves submitting a written letter outlining your disagreement and any supporting documentation.
North Carolina law offers exemptions and exclusions for certain types of personal property. For details on these exemptions, refer to the Sampson County Tax Department's "Exemptions & Exclusions" section.
By understanding these guidelines, you can ensure timely and accurate reporting of your personal property for tax purposes in Sampson County.
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 multi year 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, 4MB).
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.