Business Personal Property

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 each year. Business personal property includes machinery, equipment, computers, furniture, fixtures, farm machinery, airplanes, supplies, construction in progress, etc. All business personal property subject to taxation must be listed during the month of January. Values are determined by applying  the NC Department of Revenue’s Cost Index and Depreciation Schedules to the historical cost of an asset.  

After a business personal property listing has been reviewed, the tax assessor may require the submission of a detailed inventory, statement of assets and liabilities, or any information pertinent to the discovery or appraisal of property taxable in the county. This review is performed to ensure that all taxable assets have been properly listed per NC General Statute 105-309(d)(1).

If you listed with us last year and have an active account, a listing form will be automatically mailed to you during the last week of December. If you do not receive a listing form it is your responsibility to obtain a listing form by contacting the Business Personal Property Section during regular office hours.  By law, businesses can face penalties for not listing by January 31 every year.

For new businesses, or if you have purchased an existing business, please complete a Notification Form for New Businesses in Greene County form and submit it by mail to: Greene County Tax Department, PO Box 482, Snow Hill, NC 28580 or email to stephanie.wiggins@greenecountync.gov.  Upon receipt we will create an account for your business.

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 (January 31). The request must show ‘good cause’. Traditionally, Greene 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 by January 31.

Electronic Listing – To list your business personal property electronically, click on the following link:

https://elisting.southdata.com/login.php