- By Vickie Sullivan
- Posted Tuesday, December 15, 2015
To Request a Business Personal Listing Extension
According to North Carolina General Statute 105-307 businesses may request an extension of time for listing business personal property; however the request must be in writing and must be received in the office of the assessor or date stamped with a United States Postal Service stamp dated no later than the end of the listing period. The listing period ends January 31st every year. The extension will be granted through April 15th. Please note extensions are only granted for business personal property. No extension can be granted for real property or individual personal property.
Confirmation of the receipt of the extension request will be sent to the address you provide on the business personal property listing. If you are an authorized agent, please enclose a prepaid self address envelope to receive a confirmation. We encourage you to maintain a copy of the extension confirmation and attach it to your business personal property listing.
According to the North Carolina General Statutes, all property that is not defined or taxed as "real estate" or "real property" is considered to be "personal property." Business personal property is taxable whether it is owned, leased, rented, loaned, or otherwise made available to a business. The month of January is the listing period (NCGS 105-285). Listings received after January 31st without an approved extension are considered late and will incur a 10 % penalty. Listings submitted by mail are considered timely received as of the date shown on the postmark affixed by the United States Postal Service (USPS). If no date is shown on the postmark or if the postmark is not deemed to be affixed by the USPS (for instance, your office postage meter), the listing is deemed to be received/filed when received in the tax office.
- You can either mail or email the extension request to following address:
- Business Personal Property Extension Request
- PO Box 757
- Winston-Salem, NC 27102