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Business Personal Property Waiver COVID-19

Property owners with an approved listing extension until April 15th, who failed to meet the filing deadline will be subject to a 10% penalty as required by statute. However, due to the unexpected impact of the COVID-19 virus at the National, State and Local levels, the Gaston County Board of Equalization and Review has adopted a Policy to consider a one-time release of the late listing penalty under authority of NCGS 105-312(k) provided the following conditions are met.

  • The Property Owner had an approved listing extension until April 15, 2020.
  • The Property Owner was impacted by the actions related to COVID-19.
  • The Property Owner files the required listing on or before July 15, 2020.
  • The Property Owner petitions the Board to release the penalty by filing the request on the approved waiver request form.

The Waiver Request form is available at the Gaston County Tax Office.  To request a form or for questions concerning this matter, please contact our office at (704) 810-5842 or email at