Union County, NC
Home MenuPersonal Property and Tax Relief Programs
The Personal Property division is responsible for the appraisal and assessment of all personal property within Union County. Personal Property includes business and individual personal property, and unregistered motor vehicles. For questions related to registered motor vehicle taxes, please contact the Tax Administrator's office at 704-283-3746 or send an email.
Business personal property includes machinery, equipment, computers, furniture, fixtures, supplies, airplanes, farm machinery, and any other income-producing personal property. All personal property must be listed annually by January 31. Listing forms not received by the deadline will be subject to a 10% penalty. Extensions may be granted upon written request if postmarked by by January 31. If you listed with this office last year, a listing form will be mailed to you at your address of record. If you do not receive a listing form for property which you are required to list, it is your responsibility to obtain the proper form. Call the Tax Administrator's office at 704-283-3746 or send an email.
Individual personal property includes boats, boat motors, jet skis, some manufactured homes, aircraft (including hot air balloons and gliders), and unlicensed vehicles (including automobiles, trucks, utility and over-the-road trailers, campers and motorcycles). Effective for the tax year beginning on or after July 1, 2003, residential manufactured homes that do not have the wheels, axles, and tongue removed, and are not on a permanent foundation on the manufactured home owner’s land are considered personal, movable property and must be individually listed on a listing form each year by the owner. You can contact the Tax Administrator's office at 704-283-3746 or send an email.
Additional Information
- Request Extension to List Business Personal Property
- 2024 Online Personal Property Listing Form
- North Carolina Department of Revenue
- North Carolina Division of Motor Vehicles
- North Carolina Wildlife Resources Commission
- North Carolina Department of the Secretary of State
- Federal Aviation Administration