The regular listing period in North Carolina is the month of January. During a nonreappraisal year, the county commissioners may extend the listing period, not to exceed 30 additional days. If needed, the county commissioners may extend the listing period for a maximum of 60 days during a reappraisal year. Individual extensions of time to list for good cause may be granted up to April 15 if applied for during the regular listing period. This authority to grant extensions may be given to the county assessor by the county commissioners.
The place for listing real property is the county in which the property is situated. The place for listing personal property (tangible and intangible) is normally the residence of the owner. A few of the exceptions to this rule as they apply to tangible personal property are as follows:
- Tangible personal property of individuals who are not residents of this state will be taxable at the site at which it is located,
- Tangible personal property owned by other than an individual taxpayer with no principal office in this state is taxable at the location of the property,
- Tangible personal property located at a seasonal or temporary dwelling shall be taxable at the location of the seasonal or temporary dwelling, and
- Tangible personal property used in connection with a business premises occupied or used by the owner of the personal property is taxable at the site of the business premises.