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

Land Records

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:

Personal Property

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 

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.