The Halifax County Assessor is responsible for assessing all taxable personal property located in Halifax County per North Carolina General Statutes (NCGS). Examples of personal property include but are not limited to mobile homes, boats, boat motors, aircraft, unregistered motor vehicles, vehicles with permanent multi-year tags or International Registration Plates (IRP) registered with the NCDMV, and various types of business personal property.
NC General Statutes require all individuals or business entities owning personal property on January 1 of each year to annually list that property which is subject to taxation. The listing period is from January 1 through January 31. The Tax Department mails abstracts (sometimes referred to as listing forms) to taxpayers in late December each year based on the prior year’s listing records. If you do not receive a form and have property that requires listing, it is your responsibility to obtain and complete a listing form.
Blank listing forms are available upon request or by at the links listed below.
- Halifax County Personal Property Listing Form
- Halifax County Business Personal Property Listing Form
Listings returned to the Tax Department by mail are deemed filed as of the date shown on the postmark affixed by the U.S. Postal Service. If no date is shown on the postmark, or if the postmark is not affixed by the U.S.P.S. (for example, a business’ postage meter), then the listing is considered filed on the date received by the Halifax County Tax Department. Late listings of personal property are subject to penalties per NCGS 105-312(h).