IMPORTANT NOTICE TO ALL PENDER COUNTY PROPERTY OWNERS

All taxable personal property and all changes made to real estate must be listed for taxation with its status between January 1, 2026, and February 2, 2026. Taxable personal property that you have acquired new or have purchased and was previously unlisted, such as mobile homes, manufactured homes, boats, jet skis, aircraft, multi-year tagged trailers, and any unregistered or untagged automobiles, trucks, trailers, campers, motor homes, motorcycles, farm equipment, fully furnished vacation rentals, and business personal property will need to be listed.

Owners of real property who do not own taxable personal property are not required to list, unless improvements have been made to the real estate within the last year, or if you have acquired real property that has unlisted improvements, i.e., new construction, additions, decks, porches, outbuildings, etc.

You may list in person at the Tax Assessor’s office located at 300 E Fremont St, Burgaw, NC 28425, Monday through Friday from 8:00 am to 5:00 pm. 

Listing forms will only be mailed to those who listed taxable personal property in 2025. If you did not list in 2025 but now own taxable personal property or have made changes to your real property, you may call the Pender County Tax Office at (910) 259-1221 to request a form be mailed to you. All listings by mail must be postmarked (not metered) no later than February 2, 2026. All persons who own taxable property on January 1, 2026, must list the property within the period set forth in this notice. Any person who fails to do so will be subject to the penalties prescribed by law.  NCGS 105‑308

2026 PERSONAL PROPERTY LISTING FORM

2026 BUSINESS PERSONAL PROPERTY LISTING FORM

Personal property includes all personal property that is not intangible, and that is not permanently affixed to real property, such as:

• Single-wide mobile homes
• Doublewide trailers with wheels and axle attached and/or those doublewides located on property of different ownership
• Untagged motor vehicles, campers, motorcycles
• Boats and motors, jet skis
• Aircraft, including ultralights, gliders, and hot air balloons
• Vehicles with permanent multi-year tags issued by the NC DMV

All personal property subject to taxation must be listed annually between January 1 and January 31 per North Carolina General Statutes. Listing abstracts will be mailed to all taxpayers who listed personal property in the prior tax year by the end of December or the first week of January. If you do not receive an abstract and have acquired personal property, it is your responsibility to obtain and complete a Personal Property Listing form. You may contact our office at 910-259-1221 to request a listing form.

A listing form submitted and returned by mail shall be deemed filed as of the date shown on the postmark affixed by the U.S. Postal Service. If no date is shown on the postmark or no postmark by the U.S. Postal Service, the listing is deemed as filed on the date received by the Pender County Tax Assessor's Office. If the personal property listing form is not returned by January 31st, it is subject to a 10% late listing penalty per NC GS 105-312(h).

Billing for personal property is mailed in August and due September 1st. A taxpayer may appeal the value, situs (location), or taxability of personal property within 30 days of the date of the tax statement. Personal property taxes not paid by January 5 are assessed an interest charge of 2% for the month of January and an additional 3/4 of 1% each month thereafter.