Catawba County News
Catawba County 101
Published: April 02, 2026
MAKING. LIVING. BETTER: Tax: Individual and Business Personal Property Tax Listing
Briefly describe the area you are spotlighting. What is its mission/purpose?
The tax office is dedicated to serving the citizens of Catawba County by providing guidance and education concerning listing requirements for Individual or Business Personal Property set forth by the North Carolina Legislature.
How do you achieve your mission – what services are offered?
The tax office strives to enhance public awareness about the requirements of listing business and individual personal property by mailing post cards for newly registered watercrafts and/or permanently tagged trailers, providing Individual Personal Property and Business Personal Property brochures at all our tax division stations, and on the Catawba County Website.
Welcome Packets are sent to new businesses who may not be aware of listing requirements. Listing packet includes:
- Frequently Asked Questions Section
- Listing Due Dates and Listing Resources
- Rules on How to List and What to List
- Examples of Assets
- Blank Business Personal Property Listing Form
Who does this department/service area/program serve?
Individual Personal Property – Any individual owning or possessing personal property as of January 1st would need to list the following items within the county in which it is more or less permanently located. Listings must be submitted no later than January 31st. Following items include:
- Mobile Homes (hitch wheels and axels are still intact, no permanent foundation, owner of home differs from owner of the land it sits upon)
- Watercrafts (inboard/outboard motors, sailboats, houseboats, pontoons, canoes, jet skis)
- Multi-Year Permanently Tagged Trailers
- Untagged Vehicles
- Aircrafts
- Campers (park models/tiny homes)
Business Personal Property – All property used in connections with the operation and production of income that has not been classified as real property. This includes farming equipment.
Listings must be submitted no later than January 31st, this includes extension requests. Assets that should be listed include:
- Machinery/Equipment & Fixtures – this includes machinery and equipment used in the operation of the business.
- Office Furniture and Equipment – This applies if an office is used for the business. Such items would include, but not limited to, office equipment, telephones, desks, chairs, and small office machines, security systems.
- Computer Equipment – this included, but not limited to, personal computers, printers, copiers, scanner, mainframes, software, point of sale, cash registers, etc.
- Other – Including rental equipment, signage, miscellaneous equipment, etc.
- Leasehold Improvements – Any real estate improvements made to the property that are specific to the business process (dropped ceilings, special lighting/wiring, or lavatories)
- Supplies – Office supplies, maintenance supplies, cleaning supplies, medical supplies, fuels of any kind, and spare parts for equipment that’s not for resale.
- Construction In Progress (CIP) – Business Personal Property that is under construction as of January 1st but not put into production as of January 1st.
How and where are services delivered?
Individuals seeking information or assistance regarding listings can reach our staff via phone, email, or in person. Blank listings and existing listings are accessible on the county website starting January 1st of each year. Pre-existing listings can now be electronically submitted through the county website using the “Online Listing Portal.”
How does our community and/or organization benefit from these services?
When individuals and businesses list their property, the listings department can assess property taxes accurately and ensure everyone pays their fair share. Taxes collected assist in funding essential services like public schools, emergency services, libraries and parks.
Please share anything unique or interesting about this program you would want people to know.
Beginning in 2026, new Online Listing Portal is now available on county website at https://taxbill.catawbacountync.gov/taxpayerportalct/OnlineListing2