Listing

Listing

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. For more information on either of these sections, please access the corresponding link.
 
The Listing Division is also responsible for processing applications for property exemptions and exclusions. To obtain information on the various exemptions and exclusions, click on the link below.

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 three 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

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, click HERE. To access a printable version of a business personal property listing form, click HERE. To access instructions for completing a business personal property listing form, click HERE

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.

FAQs

Listing FAQs

Contact the Customer Service office at 1 (910) 947-2255 or mail a signed written request to the Moore County Tax Department.

Personal property should be listed during the month of January each year.

Personal property items to be listed are: aircraft, boats, boat motors, jet skies, mobile homes, (untagged) motor vehicles and multi-year tag trailers.

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.

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.

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.

New business owners should contact the Tax Department to have a form mailed or access the Personal Property link on the web site for a printable version.

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.

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 deed has not been recorded at Register of Deeds referencing the Plat Cabinet and Slide of the recorded survey combining or recombining the property.

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.

By using the GIS online site of the Moore County web page or by visiting the Moore County Tax Department.

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, Disabled Veterans Exclusion, Homestead Circuit Breaker, Builders Exemption and Present Use Value Assessment. To learn more click the program of interest, or to get an application, go to Tax Forms and select the application of interest.

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.

Motor Vehicle FAQs

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.

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.

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.

Contact the Department of Motor Vehicles to get the county corrected.

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.

The tax year for a registered motor vehicle is the 12 months following a new registration or the expiration of an existing registration.

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.

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.