Personal Property Appraisal

The personal property tax division is responsible for the discovery, listing, and appraisal of all personal property in Gaston County in accordance with North Carolina General Statutes. The Tax Assessor's Office strives to provide accurate and timely information as well as great customer service.

Personal Property can be classified as Individual Personal Property or Business Personal Property. Personal Property taxability, value, and situs billing is based on the January 1 owner of the property and cannot be prorated.

Individual Personal Property

Includes but is not limited to:

• Aircraft (including hot air balloons, ultralights, and gliders)
• Watercraft
• Unregistered Motor Vehicles (automobiles, trucks, trailers, campers, RVs, and motorcycles)
• Vehicles with "IRP" International Registration Plates
• Trailers with permanent/multi-year tags
• Mobile Homes

Business Personal Property

Includes but is not limited to:

• Machinery and Equipment
• Office Furniture and Fixtures
• Computer Equipment
• Leasehold Improvements
• CIP
• Spare Parts
• Supplies
• Unregistered Motor Vehicles (automobiles, trucks, trailers, campers, RVs, and motorcycles)
• Vehicles with "IRP" International Registration Plates
• Trailers with permanent/multi-year tags
• Mobile Homes
• Aircraft (including hot air balloons, ultralights, and gliders)
• Watercraft

It is the responsibility of the property owner(s) to report this property to the Tax Office for ad valorem taxation (tax based on value) and to research tax laws in order to take advantage of any Exemptions or Exclusions for which their property may be eligible.

All listings not filed during the listing period are subject to a 10% late listing penalty.

Taxpayers who listed their property in the prior year will be mailed a listing form at the end of December in order to make any updates to their records. The listing form should be completed and a detail of the additions and deletions made to the property should be attached and submitted to the Tax Office.

Appealing the Value, Situs or Taxability of Personal Property

The owner may appeal the value, situs, or taxability of the property within 30 days from the date of the bill. A letter of appeal should provide a description of your disagreement and include any documentation that will assist us in reviewing the account. Also, you may use an appeal form provided by the county.