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Business Personal Property
FOR INFORMATION ABOUT ELECTRONICALLY FILING YOUR BUSINESS AND PERSONAL PROPERTY TAXES, CLICK HERE.
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If you need to report damage to the tax assessor's office due to Helene, you can do so by filling out this form. The forms can be submitted in person or by mail at 215 N. Main Street, Suite 220, Waynesville, NC 28786 or by email to personalproperty@haywoodcountync.gov.
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All businesses are required to file a Business Personal Property Listing Form with the Business Personal Property Division of the Assessor’s Office. You may obtain a listing form here or from our office.
If you filed a listing form the previous year, a pre-printed listing form will automatically be mailed to the last address on file. If you do not receive a listing form, and have personal property to list, it is your responsibility to obtain and complete the form.
It is important that the listing form be completed and signed. Do not write “same as last year” on the form, as it will be denied and returned to the taxpayer.
The top portion of the listing form is the information section. This is critical information that guides the appraiser in the appraisal of your business type. Please do not leave this section blank.
Business Personal Property is anything used, or held in connection with a business for any income purpose.
Business Personal Property consists of:
- Computer Equipment
- Farm Machinery
- Furniture and Fixtures
- Leasehold Improvements
- Machinery and Equipment
- Office Equipment
- Rental Furnishings
Click here for more details on each type of Business Personal Property.
Listing Period
The listing period is January 1st through January 31st of each year. If a listing is not filed during this period and there is not a request for extension, a late list penalty will be assessed in the amount of 10% per North Carolina Gereral Statue 105-312(h). A listing must be received or postmarked by the U.S. Postal Service no later than January 31st, unless an extension has been requested.
A request for a listing extension must be submitted by January 31 of the request year. Extension requests can be submitted via email or mail. All requests must reference the abstract number for which the extension is being requested.
Contact Our Office
The Business Personal Property Office is available to assist you in anyway we can. You may contact our office at 828-356-2751 or 828-452-6664 .
When appealing the value, the taxpayer must prove that the tax value substantially exceeds the true market value of the property. The taxpayer has the burden of proving that either the valuation or the situs (physical location) of the property as determined by the County Assessor's Office was incorrect, or that the property was taxed in error. Values are based on true market value as of Jan. 1 of the assessment year associated with the bill. Audits and discovery billing may contain assessments for prior years.
If you have sold, junked or moved the 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 or it was no longer in Haywood County as of January 1st.
The following are examples of proof:
- A Bill of Sale that clearly identifies the item by VIN, HULL, year, make, model and 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 Haywood 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 -
www.ncwildlife.org/Boating/Registration-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 Haywood 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.