Annual Listing

Each year in January, Orange County property owners must review and update their property information. This is called the annual listing.

By North Carolina law, personal property and some changes to real property must be listed by January 31, 2026 to avoid a 10% late listing penalty. 

If we receive your completed listing form by January 31, 2026, you will not be charged the late listing penalty.

What You Need to Report on the Listing Form

Use the annual listing form to report:

  • Changes to buildings or other structures on your real property
  • Personal property you owned as of January 1, 2026

Examples of changes to real property include:

  • Adding a garage, deck, porch, or new building
  • Finishing a basement or attic
  • Removing or tearing down a building

Examples of personal property include:

  • Manufactured homes
  • Boats and boat motors
  • Jet skis and other watercraft
  • Aircraft
  • Permanent or multi-year tagged trailers
  • Unlicensed vehicles and motorcycles
  • Appliances and furnishings you provide in a rental property

You do not need to list licensed vehicles with an annual registration.

Real Property

Real property is your land and any buildings or structures that are attached to it.

Your real property is permanently listed. This means you do not have to return the listing form every year if nothing has changed.

You must return the form if:

  • You built new structures in 2025 (such as a house, garage, barn, or shed).
  • You added onto an existing structure (such as an addition or extra room).
  • You made other improvements or removed buildings during 2025.

If any of these apply, list the construction and improvements on the form, sign it, and return it by January 31, 2026.

Personal Property

Owners of personal property are required to list this property every year.

If personal property is printed on your form or you added personal property in 2025, you must:

  • Mark through any personal property you no longer owned on January 1, 2026, and note if it was sold, donated, junked, or otherwise disposed of.
  • Add any personal property you owned on January 1, 2026 that is not already listed on the form.

Even if all of your personal property is already printed on the form, you must still sign and return the form by January 31, 2026 to avoid a 10% late listing penalty.

Property Tax Assistance Programs

Some property owners may qualify for property tax assistance programs such as:

  • Homestead Exclusion (for elderly or disabled owners)
  • Disabled Veteran Exclusion
  • Circuit Breaker Tax Deferment

Please review the property tax assistance information included with your listing form. You may also visit our property tax assistance page to learn more:

Learn about State Provided Property Tax Assistance Programs

On the listing form, you can check the box that applies to your situation, such as:

  • I no longer qualify for property tax assistance.
  • I would like to receive an application for property tax assistance.

Forms and Resources

Do not enclose a tax payment with your listing form. Payments should be mailed separately using the instructions on your tax bill.

How to Return Your Listing Form

You may return your completed and signed listing form by:

  • Mailing it to the address shown on the form
  • Placing it in the drop box outside our office at:
    228 South Churton Street, Suite 200
    Hillsborough, NC 27278
  • Bringing it to our office during normal business hours (Monday–Friday, 8:00 a.m.–5:00 p.m.)

Accessibility and Help

Orange County is committed to making our tax services accessible to everyone, including people with disabilities.

If you need help completing your listing form or need an accommodation, we can:

  • Explain what needs to be listed
  • Help you read or fill out the form
  • Provide information in large print
  • Work with relay services for people who are deaf or hard of hearing
  • Provide language assistance for people who do not speak English well

If possible, please contact us before you visit so we can be ready to help.

Contact Us

If you have questions about the annual listing process, deadlines, forms, or tax assistance programs, please contact the Tax Office.

Orange County Tax Administration
Gateway Center
228 South Churton Street, Suite 200
P.O. Box 8181
Hillsborough, NC 27278

Phone: 919-245-2100 (Option 2)
Email: tax@orangecountync.gov

If you need an interpreter or other assistance, please tell us when you call or visit.