Personal property includes such items as mobile homes, untagged motor vehicles, boats, motors, farm equipment, aircraft, business machinery and equipment, or property rented to others as part of business. The tax rate for personal property is the same as the tax rate for real property.

Personal property such as mobile homes, untagged motor vehicles, boats, motors, farm equipment, aircraft, business machinery and equipment, or property rented to others as part of business, must be listed with the Personal Property Division every year during the listing period of January 1st to January 31st. A 10% late penalty will be applied to any personal property listed after January 31st. Listing abstracts will be sent to all taxpayers who listed these types of property for the prior tax year. If you do not receive an abstract and have acquired personal property that must be listed, it is your responsibility to contact the tax office.

You do not need to list registered motor vehicles.  Bills for personal property ( excluding registered motor vehicles ) are mailed in August and, like real property tax, tax is due September 1st and late on January 6th.

• Boat / Other Watercraft Property Listing Form - .pdf
• Personal Property Listing Form - .pdf

Motor vehicles are billed for personal property taxes approximately four months after the registration is renewed or tags are purchased for a new vehicle. The billing process is begun with the registration, therefore; when trading in one vehicle for another, be sure to transfer the tag to the new vehicle. Do not get a new tag registration or it will result in a second tax billing & liability. When you receive your vehicle registration renewal card from the DMV, make sure your address and county are correct. If the address and county are not correct, DMV must be notified so you are taxed by the proper county and city. About four months after your registration renewal, you will receive a bill which is payable on the first day of the following month.  5% interest is added if you pay the month after your bill.  An additional .75% is added each additional month it is paid late.

You will receive a separate tax bill on each registered vehicle you own. If you receive a bill from other than your home county at time of renewal, contact the tax office. If taxes are not paid on time, the tax collector will issue a “block.” If a vehicle receives a block, the registration cannot be renewed again until the taxes plus interest have been paid. The DMV does not send you any renewal information if a block has been placed on your vehicle.

The valuation of your motor vehicle may be appealed in the same manner as the valuation of your other property. The burden of proof will remain with you, the taxpayer. By statute, a valuation appeal must be brought within 30 days from the date of the tax notice. When filing an appeal, you must pay the taxes first. If the value is changed, the taxes will be adjusted accordingly. If you register a vehicle, taxes are due even if you sell or junk the vehicle before receiving a bill. The tax will be prorated for the time you had it, but only if you provide required proof of sale or transfer and form FS20 from DMV for tag return, and you do so within twelve months.  You must provide this proof to the Revenue Office.

All licensed vehicles are valued annually, as of January 1st preceding the annual registration renewal. The value (retail value) is based upon market transactions, which include sales information from automobile dealers, from DMV, from the Internet. In some instances, the value is determined from a depreciation schedule of the original cost. (An independent company is charged with determining the value based upon the information noted as well as other sources of information.)

The value of the vehicle for tax purposes must be appealed to the Brunswick County Tax Administrator's office within 30 days from the date of the bill. Address your appeals to:
Vehicle Assessing Division
P.O. Box 269
Bolivia, NC 28422

For an appeal, the Brunswick County Tax Administrator's office needs a copy of the Bill of Sale or two appraisals vy a licensed dealership or the motor vehicles value ( as of January 1st ), our department also uses the NADA retail value, and takes into consideration the actual condition of the vehicle in helping to determine that value.

To apply for a release or refund, within 120 days after surrendering the license plate, the owner must present the following documents to the Brunswick County Revenue office:

1. DMV form FS20 "Receipt Of Tag Surrender"
2. Proof of ownership transfer

If the vehicle owner moved out of North Carolina, the Tax Administrator's Office must receive within 120 days the following:

1. DMV form FS20 "Receipt Of Tag Surrender"
2. A copy of registration from the new state

If you have transferred the vehicle plate (as shown on your statement) to another vehicle, your statement remains correct and must be paid as stated.  You will receive a bill for the new vehicle after your next renewal.

The taxing district is determined by the principal location of the vehicle's owner on the date that the registration is renewed or issued.

The following are additional notes related to personal property tax:

• No discounts are allowed.
• Vehicles owned by military personnel are subject to tax at their home of record.
• Vehicle owners must maintain their current address with the Division Of Motor Vehicles.