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Under NCGS 105-366, When purchasing a business asset, it is the responsibility of that purchaser to ensure that all back taxes on the property have been paid or that money has been held in escrow until such time that it has been paid in full.
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Business personal property includes but is not limited to machinery, computer/office equipment, furniture equipment, and farm equipment.
Complete and submit the pre-printed form that was mailed to all businesses that listed property for 2023.
All Forms must be submitted by Jan. 31.
To obtain a listing extension, the request must be in writing and received in the Tax Office by January 31*. Click Here for More Information.
Once your extension request is granted, you will have until April 17, 2023, * to submit your listing form.
For assistance, contact the Tax Office at 919-245-2100, option 2 and ask for Business Listing.
*NOTE: For the current year, 2023, the deadline to submit a listing form or a request for an extension is January 31, 2023.**NOTE: For the current year, 2023, the deadline to submit your listing form if an extension has been granted is April 17, 2023.
The Department of Economic Development in Orange County provides a variety of services for opening a new business. In addition, depending on the type of business you are opening, you may be required to obtain a business license from Orange County.