Any individual(s) or business(es) owning or possessing personal property used or connected with a business or other income producing purpose must file a Business Personal Property Listing Form (PDF). 

Business personal property includes:

Construction in Progress
Farm Machinery

All business personal property subject to taxation must be listed during the month of January. Values are determined by applying Trending Schedules to the historical cost of an asset. Trending schedules are developed by the North Carolina Department of Revenue.

If you listed with us last year and have an active account, a listing form will be automatically mailed to you. If you do not receive a listing form it is your responsibility to obtain a listing form by contacting the Tax Assessor’s Office during regular office hours.

An Extension to list business personal property may be granted if a request in writing is received prior to the close of the regular listing period. The request must show 'good cause'. Traditionally, Martin County has granted extensions to April 15.

North Carolina General Statutes allow for certain types of property to be exempt from taxation if they meet the requirements specified by the statutes. Organizations claiming exemption from North Carolina Personal Property Tax must file an application for exemption (PDF) by January 31.


Requests for extensions to file Business Personal Property must be made in writing prior to the close of the regular listing period. Traditionally, Martin County has granted extensions to April 15. Extension requests can be mailed, faxed or emailed.

Mail to:
Martin County Tax Assessor
Attn: Business Personal Property
P.O. Box 885
Williamston, NC 27892

Fax to:

Attn: Business Personal Property


Business Personal Property Forms

Business Personal Property Listing  (pdf)

Business Property Tax Exemption Application (pdf)

Business Personal Property Tax Brochure

Business Personal Property Extension Request

Personal Property Appeal Form

Property Tax Exemption Application Form AV-10 (PDF)