In accordance with North Carolina law, all taxpayers are required to list the following personal property each year:

  • Aircraft including Hot Air Balloons and Gliders
  • Boats, Boat Motors, Jet Skis, etc.
  • Mobile Homes
  • Unlicensed Vehicles - Includes automobiles, trucks, trailers and motorcycles without current license tags.
  • Vehicular Trailers with Permanent License Plates

North Carolina General Statutes require all individuals owning personal property on January 1 that is subject to taxation, list that property during the listing period which is January 1 through January 31. All listing received after the listing period will be subject to a ten percent (10%) penalty.

If you listed personal property last year and have an active account, a Listing Form (PDF) 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 estimation of the tax bill for motor vehicles with a license plate can be calculated at https://edmv.ncdot.gov/TaxEstimator . Please note that by clicking on this link you will leave Martin County's website. Martin County makes no guarantee regarding the reliability, safety or the information gathered at this link.

 

Individual Personal Property Forms:

2017 Tax Rates

Address Change Form (PDF)

Form AV-10V (Application for Motor Vehicle Property Tax Exemption) (PDF)

Individual Listing Form 2017 (PDF)

Personal Property Appeal Form

Property Tax Exemption Application (PDF)