Questions - Click on a question to jump to the answer.
How do I reflect deletions and additions in the list of equipment section?
How is Business Personal Property assessed?
What do I do if I closed my business?
How do I file for an extension for existing or new accounts?
How do I fill out supplies?
If I didn't buy anything last year, do I have to list?
What is the mailing address?
What is CIP?
Why is my physical address different on my bill?
What do I do with old equipment brought into a new business?
What does "discovery" mean on my bill?
How do I fill out the Business Personal Property form?
Do I have to send the list of Leased Equipment in every year?
When can I appeal my Personal Property?
 
How do I reflect deletions and additions in the list of equipment section?
  Subtract or add cost figures in the year in which it was purchased
 
How is Business Personal Property assessed?
  Depreciation factors are applied to the cost provided by the taxpayer to reach an estimated market value.
 
What do I do if I closed my business?
  If your business is closed or was sold, please fax or mail a letter stating:
Account #
Doing Business As Name or Old Business Name (if sold)
Contact name & phone#
Date closed or sold
How equipment was disposed of (if closed).
 
How do I file for an extension for existing or new accounts?
  If you wish to obtain an extension for filing a return, you must request same in writing giving good cause by January 31st for same year.  For existing accounts, account numbers are required for all extension requests.  For new accounts, give Doing Business As name, mailing address, and physical location.  Written confirmation will be returned.
 
How do I fill out supplies?
  List Supplies On Hand on January 1st if physical inventory taken OR total supplies for the year and divide by 12.
 
If I didn't buy anything last year, do I have to list?
  Yes; a return is required each year with the cost of all assets.
 
What is the mailing address?
  Mailing address is at the top of the form.
(Links to the Forms are at the bottom of this page)
 
What is CIP?
  Construction in Progress of Business Personal Property, not Real Estate.
 
Why is my physical address different on my bill?
  We have to match a parcel with each account and your physical address might be different than the address on the Real Estate card closest to your address.
 
What do I do with old equipment brought into a new business?
  List it in year acquired at original cost.  Make note in margin old equipment brought into business.
 
What does "discovery" mean on my bill?
  The equipment, furniture or fixtures was not timely listed on the original form in any given year.
 
How do I fill out the Business Personal Property form?
  See the instruction sheet or call Personal Property Dept.
 
Do I have to send the list of Leased Equipment in every year?
  Yes; the information does not carry over in our computer each year
When can I appeal my Personal Property?
  You can appeal your personal property assessed value within 30 days of the date of your assessment notice or tax bill. N.C.G.S. 105-317.1
The tax forms below are in Adobe Portable Document Format, (PDF). You must have Adobe Acrobat Reader to view and print these forms. You can get the Adobe Acrobat Reader as a free download at http://get.adobe.com/reader/
Form(s) to Download Description

Business Personal
Agricultural Listing Form
Heavy Equipment Rental Tax Return
Heavy Equipment Rental Tax instructions
Rental Vehicle Gross Receipts Tax Return
Rental Vechicle Tax instructions

These forms must be submitted either in person, or via U.S. Postal Service. Please see our FAQ below for more information.
Business Listing Exemption Request Form

AV-12

Application for Business Property Tax Exemption

TC-Forms

Pollution Abatement and Recycling Equipment Guidelines and Forms

Cost Index & Depreciation Schedules (210K) The Cost Index and Depreciation Schedules are presented to the county each year by the North Carolina Department of Revenue

Other Business Property Links
FAQ's (Frequently Asked Questions)
Business Listing Details

(Please note that data contained in this site is from public information sources and is not guaranteed nor should it be construed as legal proof of property ownership or absolute representation of real estate characteristics. Any information regarding the property should be verified with the source. All tax bill information is approximate real time, but should be rechecked at a later date for any change that has occurred since payment.)


If you need assistance with the site or would like to make a suggestion, please direct your response to the following email address:
  taxadm@co.rockingham.nc.us