Business Personal Property

Business Personal Property

Business personal property is the equipment, furniture, and other items that a business uses to run its day-to-day work. This may include computers, office furniture, tools, and machinery. These items are taxable.

In Orange County, all businesses must report (or "list") their business personal property each year with the Tax Office.

Who Must List Business Personal Property

You must list business personal property if you own or use property for a business in Orange County. This includes:

  • Corporations, partnerships, and sole proprietors
  • Home-based businesses
  • Farms and agricultural businesses
  • Rental property businesses with furniture or equipment

If you are not sure whether you need to list, please contact the Tax Office. We are happy to help.

When to List

You must list business personal property every year between January 1–January 31.

By action of the Orange County Board of County Commissioners, the annual property listing period for the 2026 tax year has been extended.  Owners of taxable personal property and certain real property now have until February 13, 2026 to complete and return their listing forms.

If you need more time, you may ask for an extension in writing.

  • You must ask for an extension by February 13.
  • If approved, the listing deadline may be extended to April 15.

If you miss the deadline and do not have an approved extension, a late listing penalty may be added to your tax bill.

What to List

You should list all property that your business owns or uses, such as:

  • Office furniture (desks, chairs, filing cabinets)
  • Computers, printers, and other office equipment
  • Machinery, tools, and equipment used for work
  • Leasehold improvements (permanent changes made to rented space)
  • Farm equipment and related machinery

List the original cost of each item, including sales tax, shipping, and installation costs.

How to List Your Business Personal Property

You can list your business personal property in several ways. Choose the option that is easiest for you.

Option 1: List Online

You can list online using our secure web portal.

Go to the Business Personal Property online listing portal

You will need your account information, which is shown on the listing form or letter you received from the Tax Office.

Option 2: List by Mail

You may complete a paper listing form and mail it to the Tax Office.

Mail the completed form to:

Orange County Tax Office – Business Personal Property
P.O. Box 8181
Hillsborough, NC 27278-8181

Please allow enough time for mailing so your form arrives by the deadline.

Option 3: List In Person

You may bring your completed listing form to our office during normal business hours.

Orange County Tax Administration
228 S. Churton Street, Suite 200
Hillsborough, NC 27278

Staff can answer questions and help you understand what needs to be listed. If you need extra time or a quieter space, please let us know when you arrive.

How Your Property Is Valued

When you list your property, you report the original cost. The Tax Office then uses North Carolina Department of Revenue guidelines to find the current taxable value.

  • We start with the original cost you reported.
  • We apply depreciation and cost index factors set by the state.
  • We may use other accepted methods if needed to find a fair value.

The value we find is used to calculate your business personal property tax bill.

If You Disagree with the Value

If you believe the value of your business personal property is not correct, you have the right to ask for a review.

  1. Contact the Tax Office to talk with staff about your concerns.
  2. We will explain how we valued your property and review your information.
  3. If you still disagree, you may file a formal appeal with the Board of Equalization and Review.

We can explain each step in the appeal process and provide forms in other formats if you need them.

Accessibility and Accommodations

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

If you need help listing your business personal property, or if you need an accommodation, please contact us. We can provide:

  • Help reading or filling out forms
  • Information in large print
  • Reasonable help for people who have trouble seeing, hearing, or speaking
  • 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 business personal property, deadlines, forms, or appeals, please contact the Tax Office.

Phone: 919-245-2100
Mailing Address:
Orange County Tax Office – Business Personal Property
P.O. Box 8181
Hillsborough, NC 27278-8181

Office Location:
228 S. Churton Street, Suite 200
Hillsborough, NC 27278

Email:  Email the Business Personal Property division

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

Business Listing Forms

 Note: The online extension request form is only available from January 1 through January 31 February 13 (the listing period has been extended by the Orange County Board of County Commissioners for the 2026 tax year) each year. The form will go live on January 1 and will be inaccessible outside of this period. 
  • Mail: Orange County Tax Office
    Attention: Business Listing
    P.O. Box 8181
    Hillsborough, NC 27278-8181
  • Fax: 919-644-3091,Attn: Business Listing
  • In person: Orange County Tax Office, 228 South Churton Street, Suite 200, Hillsborough

Billboard Structures

Learn how billboard structures are valued for tax purposes using information and the statewide schedule from the North Carolina Department of Revenue at this link  NCDOR Billboard Valuation Guide .