The Listing Division consists of the Land Records and Personal Property Sections. The Land Records Section maintains all real property ownership records by using information that is recorded either with the Register of Deeds Office, or Clerk of Courts Office. The Land Records section also maintains the Parcel Data Information that is displayed using GIS. The Personal Property Section is responsible for maintaining all Business and Non-Business records and processing the monthly motor vehicle billings.
The Listing Division is also responsible for processing applications for property exemptions and exclusions. To obtain information on the various exemptions and exclusions, use the following link: Exemptions and Exclusions
The Land Records Section maintains ownership and mapping information for all real property records.
The "Listing Owner" is determined by recorded document either with the Register of Deeds Office or the Clerk of Courts Office. When a document is recorded in either office, the Land Records Section processes a change of ownership and the Tax Record is updated to reflect the new owner. For taxation purposes, ownership is determined as of January 1 each year.
Parcel mapping is also maintained using recorded information. When a deed is recorded, there is a description of the property in terms of, "Meets and Bounds" which describes the boundaries of the parcel being conveyed; or, there may be a survey recorded showing the boundaries of the parcel being conveyed.
From here, taxpayers may:
The Personal Property Section consists of four primary areas:
Non-Business Personal Property
Non-business personal property consists of manufactured homes, boats and personal water craft, boat motors, airplanes, and non-registered motor vehicles. This property is required to be listed by the owner each year during the month of January. Property that is listed after January is subject to a 10% late listing penalty. The Tax Department mails listing forms at the beginning of January to taxpayers who listed property the preceding year. Taxpayers should update the form by adding property obtained during the preceding calendar year or removing property that he or she no longer own, and return the signed form to the Tax Department. Taxpayers who own personal property and have not previously listed it or who do not receive a listing form should contact the Tax Department. To access a printable version of the NON-Business Personal Property listing form, visit current year NON-Business Personal Property Listing Form (PDF).
Business Personal Property
Business personal property is any personal property that is used in conjunction with a business or for income producing purposes. For a detailed brochure describing business personal property and who should list it and how it should be listed, open Business Personal Property Brochure (PDF). To access a printable version of a business personal property listing form, open Business Personal Property Listing Form (PDF). To access instructions for completing a business personal property listing form, open Business Personal Property Listing Instructions (PDF).
Vehicle Registration Gap Billing
The Moore County Tax Department is responsible for the assessment and billing of taxes where missed months of taxation exist between motor vehicle registration expiration of a vehicle's registration and renewal of that registration or the issuance of a new registration. The vehicle is an unregistered vehicle during the gap in registration. Open Vehicle Registration Gap Billing FAQ (PDF) for frequently asked questions and answers.
Motor Vehicles that are registered (current license plate) through the Department of Motor Vehicles do not have to be listed. The DMV will send an invitation to renew which will include motor vehicle taxes as well as, renewal fees. The value is determined as of January 1 of the year in which the bill is due. Motor vehicles taxes are paid to DMV.
- How can I update my address information?
Contact the Customer Service office at 1 910-947-2255 or mail a signed written request to the Moore County Tax Department.
- When should personal property be listed?
Personal property should be listed during the month of January each year.
- What personal property should be listed each January?
Personal property items to be listed are: aircraft, boats, boat motors, jet skies, mobile homes, (untagged) motor vehicles and multi-year tag trailers.
- Who must file a business listing form?
Any individual or business owning or possessing personal property that is used as a part of a business, corporation, or other income producing entity in Moore County is required to file a Business Personal Property Listing with the Tax Office.
- When should business personal property be listed?
Business personal property should be listed during the month of January each year. An extension of time may be granted based upon a written request received prior to the end of January.
- What is business personal property?
Business personal property is tangible assets that are used in connection with a business or any other income producing entity. These assets include manufacturing machinery, computers, cell phones, furniture, supplies, leasehold improvements, construction in progress, unlicensed and multi-year tag vehicles.
- How do I obtain a listing form?
New business owners should contact the Tax Department to have a form mailed or access the Personal Property link on the website for a printable version.
- How is ownership of real property maintained?
Ownership is maintained by deeds recorded in the Moore County Register of Deeds, or documents filed in the Moore County Clerk of Court. Deeds and estate files are processed by the Tax Department to update changes in ownership.
- Where can I obtain information of properties that have sold?
Contact the Moore County Tax Department Customer Service Office. Also, the Moore County Register of Deeds office maintains all recorded property transactions and provides online look-up.
- A plat was recorded in Register of Deeds to combine my two lots and the Tax Department is still billing me for two separate lots. Why were the lots not combined?
A deed has not been recorded at Register of Deeds referencing the Plat Cabinet and Slide of the recorded survey combining or recombining the property.
- What is the difference between taxable and calculated acreage?
Calculated acreage is the exact acreage that is computed within the parcel lines (meets and bounds). Taxable acreage should reflect either deeded or calculated acreage. If the deeded acreage of a parcel falls outside of a specified tolerance of calculated acreage or is in the farm deferred (Use Value) program, the parcel will be assessed based on calculated acreage.
- Where can I obtain a map of my property?
By using the GIS online site of the Moore County web page or by visiting the Moore County Tax Department.
- What year were the GIS aerial photographs taken?
- What programs are available to help with my tax liability?
There are several programs available to property owners that help reduce the overall tax bill. An application is required and certain requirements have to be met in order for the property to qualify. The following programs are available: Elderly or Disabled Exclusion (PDF), Disabled Veterans Exclusion (PDF), Homestead Circuit Breaker (PDF), Builders Exemption and Present Use Value Assessment (PDF). To learn more click the program of interest, or to get an application, go to Tax Forms and select the application of interest.
- Where may I obtain an application for the exclusion and deferment tax programs?
The applications are available at the Moore County Tax Department or get a printable application by going to Tax Forms and selecting the application of interest.
- We do not own this vehicle anymore. What should I do with the bill?
If the license plate transferred to another vehicle, please contact Department of Motor Vehicle. If the license plate has been submitted to the Department of Motor Vehicle License Plate Agency, the Tax Department needs to be notified within 1 year and a refund may be issued.
- How can I get an adjustment to my bill for submitting my vehicle tag to the License Plate Agency before it expired?
Please mail a copy of the receipt along with a signed request for a refund. The request should be done within 1 year of submitting the license plate.
- I am in the military, do I have to pay this bill?
Taxpayers who are active duty military and have a home of record, as stated on the most current LES other than North Carolina are not required to pay personal property taxes in North Carolina. To process a release for the bill, the Tax Department will need a copy of a current LES. Spouses may be exempt. Please contact our office to inquiry.
- I do not live in Moore County and never have. Why am I receiving a bill?
Contact the Department of Motor Vehicles to get the county corrected.
- Can I appeal the value of my vehicle?
Vehicles are valued as of January 1 of the year in which the bill is due. Taxpayers may appeal the value within 30 days of the due. Consideration for excess mileage, excess wear and tear, accident damage, etc will be given based upon proof provided by the owner.
- What time period does a motor vehicle bill cover?
The tax year for a registered motor vehicle is the 12 months following a new registration or the expiration of an existing registration.
- I received a bill for my motor vehicle and I do not live in Moore County anymore. What do I need to do with the bill?
If you still live in North Carolina and the license plate is active, contact the Department of Motor Vehicles to get the county corrected. If you left North Carolina and have registered the vehicle in another state, disregard the notice; it is for the upcoming year.
- I received a bill for my motor vehicle and the vehicle has been totaled, repossessed or stolen. What do I need to do with this bill?
In all cases the plate needs to be turned in or reported lost or stolen to the License Plate Agency. For a totaled vehicle the Tax Department also needs an accident report. For a Repossessed vehicle the Tax Department will need a repossession letter. And for a stolen vehicle the Tax Department will need a police report. Once the necessary documentation has been received, a refund will be issued if applicable.