North Carolina General Statute 105-308 requires every person who owns any taxable property to list the property with the Assessor during the annual listing period. NCGS 105-307 provides that the listing period shall begin on the first business day in January and shall end on January 31, 2017. Any property which is not listed or listed after the required time period shall be subject to the mandatory late listing penalty equal to 10% of the tax due. The willful failure to list is a Class 2 misdemeanor.
For additional information, please see the 2017 Tax Listing Notice