Individual Personal Property

Individual personal property is certain items you own that are taxed separately from your home or land. These items are usually movable and not attached to real estate.

In Orange County, some personal property must be listed with the Tax Office each year for property tax purposes.

What Counts as Individual Personal Property?

Individual personal property includes, but is not limited to:

• Unlicensed vehicles
• Jet skis and similar watercraft
• Campers and camper trailers
• Aircraft and gliders
• Manufactured homes
• Hot air balloons
• Boats and boat motors

If you are not sure whether something you own should be listed, please contact the Tax Office.

When to List Your Property

By North Carolina law, personal property and certain real property must be listed for property tax between January 1 and January 31 each year.  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.

Owners of these items must list them with the Tax Office each January. A 10% late listing penalty is added for any property that is not listed by the end of the listing period. For 2026, that penalty applies if the property is not listed by February 13, 2026.

How to Get the 2026 Listing Form

If you did not receive a 2026 Property Tax Listing form in the mail, you can:

•  Download the 2026 Individual Personal Property Listing Form (PDF) 
•  Contact the Tax Office to request a 2026 listing form 

Please complete, sign, and return the form by the deadline to avoid a late listing penalty.

Where Is My Property Taxed?

Property is taxed based on where it is located on January 1 of the tax year.

If your property is in Orange County on January 1, it is taxed by Orange County for that year, even if you move it to another North Carolina county later in the year.

If you move the property to a different county after January 1:

• The Orange County tax bill for that year is still correct.
• You must list the property with the new county for the next tax year and notify Orange County that the property has moved.

If You Think Your Bill Is Wrong (Appeals)

After you submit your listing form and receive your tax bill, you may ask for an appeal if you believe something is wrong.

Appeal requests must be received in the Tax Office within 30 days of the billing date shown on your tax bill.

Because of this deadline, we suggest that you review your bill as soon as you receive it. Check:

• That all property listed is still owned by you
• That items you no longer own are not listed
• That values and other details on the bill look correct

If you have questions or want to request an appeal, please contact the Tax Office for help with the process.

Licensed and Unlicensed Vehicles

Unlicensed Vehicles

Unlicensed vehicles must be listed with the Tax Office each year in January.

Licensed (Registered) Vehicles

Licensed vehicles (registered motor vehicles) are handled differently:

• You should not list licensed vehicles each year with the Tax Office.
• Property tax bills for licensed vehicles are included in the notice you receive from the NC Department of Motor Vehicles (NCDMV) to renew your license plate.
• You must pay the vehicle property taxes to NCDMV when you register or renew the registration for the vehicle.

The only exception is some multi-year tagged vehicles, which may have special rules. If you are unsure, please contact the Tax Office.

Antique Automobiles

Antique automobiles are treated as a special class of property under the North Carolina Constitution. They must be taxed at the lower of:

• The car’s true value, or
• $500

For this tax rule, an antique automobile is a vehicle that:

1. Is registered with NCDMV and has a historic vehicle special license plate.
2. Is kept mainly for exhibitions, club events, parades, or other public interest activities.
3. Is used only once in a while for other driving.
4. Is owned by an individual (or owned through one or more pass-through entities by an individual).
5. Is not used to make money and is not used in connection with a business.

To apply for the antique automobile value exclusion, you must submit the state form:

AV-66 Antique Automobile Value Exclusion Application (opens in a new tab)

Accessibility and Help

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

If you need help listing your individual personal property, or if you need an accommodation, we can:

• Help you read or fill out forms
• Provide information in large print
• Work with relay services for people who are deaf or hard of hearing
• Provide information in other languages

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

Contact the Tax Office

If you have questions about individual personal property, deadlines, forms, or appeals, please contact us.

Phone: 919-245-2100
Email: tax@orangecountync.gov

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