Lenoir County Tax Department
Lenoir County Administration Building
101 North Queen Street
Kinston, NC 28501
The Tax Office is charged with the listing, appraisal, and assessment of all property
in the county in accordance with the provisions of law. The office maintains records
of real estate, personal property, property transfers, property tax exemptions,
exclusions, deferrals and billing information. Land record information includes
cadastral mapping of the entire county maintained through a Geographic Information
System. Assessments and bills are created and collected for all special taxing jurisdictions
such as fire districts, municipal service districts, drainage districts, etc. Assessment
and collection of solid waste fees and privilege licenses are administered by the
tax office along with permits for moving mobile homes.
Each year in late December, abstract listings are sent to all taxpayers that had
a listing for the prior year. All personal property subject to annual listing must
be listed during the month of January in order to avoid a 10% late listing penalty
as mandated by State law. Because Lenoir County utilizes a permanent listing system
for real estate, real property does not have to be listed unless a change in value
has occurred. Persons listing real or personal property for the first time should
contact the Tax Assessor's Office for listing information.
Business Personal Property
Any individual(s) or business(es) owning or possessing personal property used or
connected with a business or other income producing purpose must file a Business
Personal Property Listing Form. Business personal property includes machinery, equipment,
computers, furniture, fixtures, farm machinery, airplanes, supplies, construction
in progress, etc. All business personal property subject to taxation must be listed
during the month of January.
If you listed with us last year and have an active account, a listing form will
be automatically mailed to you. If you do not receive a listing form it is your
responsibility to obtain a listing form by contacting the Business Personal Property
Section during regular office hours.
North Carolina General Statutes allow for certain types of property to be exempt
from taxation if they meet the requirements specified by the statutes. Organizations
claiming exemption from North Carolina Personal Property Tax must file an application
for exemption by January 31.
Individual Personal Property
In accordance with North Carolina law, all taxpayers are required to list the following
personal property each year:
- Mobile Homes
- Boats, Boat Motors, Jet Skis, etc.
- Aircraft - including hot air balloons and gliders
- Unlicensed Vehicles - Includes automobiles, trucks, trailers and
motorcycles that are not currently licensed.
North Carolina General Statutes require all individuals owning personal property
on January 1 that is subject to taxation, list that property during the listing
period which is January 1 through January 31. All listing received after the listing
period will be subject to a ten percent (10%) penalty. If you listed personal property
last year and have an active account, an Individual Listing Form will be automatically
mailed to you.
If you do not receive a listing form it is your responsibility to obtain a listing
form by contacting the Tax Assessor's Office during regular office hours.
Lenoir County's last County Wide Revaluation was completed January 1, 2001, in accordance
with N.C.G.S. 105-286. The next scheduled reappraisal is January 1, 2009. North
Carolina General Statute 105-283 requires that all property be valued at its "true
value" in money. "True Value" shall be interpreted as meaning "Market
Value", as of the date of the last reappraisal.
For available tax forms Click Here