In accordance with North Carolina law, all taxpayers are required to list the following personal property each year:
- aircraft (includes hot air balloons and gliders)
- boats, boat motors, jet skis, etc.
- mobile homes
- unlicensed vehicles (includes automobiles, trucks, trailers, and motorcycles without current license tags)
- vehicular trailers with permanent license plates
North Carolina General Statutes require all individuals owning personal property on January 1, which is subject to taxation, list that property during the listing period which is January 1 through January 31. All listings received after the listing period will be subject to a ten percent (10%) penalty.
If you listed with Martin County 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 Tax Assessor’s Office during regular office hours.

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