The regular listing period in North Carolina is the month of January.
During a nonreappraisal year, the county commissioners may extend the listing
period, not to exceed 30 additional days. If needed, the county commissioners
may extend the listing period for a maximum of 60 days during a reappraisal
year. Individual extensions of time to list for good cause may be granted up
to April 15 if applied for during the regular listing period. This authority
to grant extensions may be given to the county assessor by the county commissioners.
The place for listing real property is the county in which the
property is situated. The place for listing personal property (tangible and
intangible) is normally the residence of the owner. A few of the exceptions
to this rule as they apply to tangible personal property are as follows: