2025 Real and Personal Property Listing Form

10 2025 2025 REAL & PERSONAL PROPERTY LISTING 919 - 989 - 5130 • jctoorg THIS IS NOT A BILL To Avoid a 10 Late Listing Penalty , Complete Online at wwwjohnstonnccom list or Return Form in the Provided Envelope No Later Than January 31 , 2025 North Carolina General Statutes require all property owners to list their personal property and changes or additions made to real property for the purpose of taxation in January of each year Failure to do so will result in a 10 late listing penalty The tax office is mailing this listing form to remind Johnston County property owners of their responsibility The form also serves as a notice of the current real property valuation , present use valuation , and Property Tax Relief status Please avoid writing or marking on the form except to make a change or to provide additional information If there are no changes , sign and date at the bottom and return in the provided envelope or complete online wwwjohnstonnccom list Online Record Number 11306PPPL 11 21 24 320 , 199 , K City Township Year Abstract Account Number Fire Dist Other Property Tax Relief Real Property Taxable Value Present Use Deferred Value Real Property Market Value Real Property Parcel Number Real Property Legal Description Unit Type Section A Taxpayer Information Please review the preprinted name and address Corrections should be made in the box to the right If a taxpayer is deceased , provide a copy of the death certificate and new ownership documentation If a name has changed due to marriage or divorce , provide a copy of legal documentation Make corrections to name and mailing address here Please print Phone # 1 Phone # 2 Attention Owners of Manufactured Homes Manufactured homes are to be listed as real property or personal property Carefully review the “ Real Property Market Value ” printed above If this value includes the value of your manufactured home , then your home is already listed as real property If the value of your manufactured home is not included in the “ Real Property Market Value ” printed above , then your home should be listed in Section C as personal property Contact the tax office if you are unsure how your manufactured home should be listed Section B Real Property In the space below , list any permitted or unpermitted renovations , new construction , additions , demolitions , etc , that occurred during the previous year You will be taxed on what existed as of January 1 ; therefore , include the percentage complete as of this date Physical Address Cost Percent Complete as of 01 01 25 Description Include Dimensions Section C Personal Property List personal property items such as unlicensed vehicles , RV motor homes , campers , and utility trailers not having a NC registration as of January 1 , manufactured homes that are not assessed as real property , aircraft , multi - year registered trailers , ATVs , watercraft , and motors Printed below are personal property items listed from prior years Mark through any item that you did not own as of January 1 and add items not listed Year Acquired Model Year Size Length Size Width VIN # , HULL # , FAA # Cost Make Physical Address Description Provide details for any of the above items that were sold removed Item Date Sold Sold To Address Phone Section D Affirmation Under penalties prescribed by law , I hereby affirm that to the best of my knowledge and belief this listing and any accompanying statements or other information are true and complete Signature to affirmation must be that of owner , partner , principal officer or agent Signature Date PageWhy is Johnston County mailing this form North Carolina General Statutes require all property owners in North Carolina to list their personal property and all changes or additions made to real property for the purpose of taxation in January of each year Failure to do so will result in a 10 late listing penalty if listed after January 31 As a courtesy to Johnston County property owners , the tax office is notifying them of their responsibility to list property This abstract form will also serve as notification of the current real property market value , Present Use Valuation , and property tax relief , such as the Homestead Exclusion for Elderly or Disabled Persons , the Disabled Veteran Homestead Exclusion , and the Homestead Circuit Breaker Deferment Information about Property Appeals Real Property Appeals Appeals of real property values are heard each year in April by the Johnston County Board of Equalization and Review   You may file an electronic appeal or download an appeal form at jctoorg Visit our website or call 919 - 989 - 5130 for additional information Personal Property Appeals Owners may appeal the value , situs or taxability of personal property within thirty 30 days of the date on the tax bill Tax bills are mailed annually by the first week in August Business Owners , Farmers , Rental Units Landlords , International Registry Plan IRP Apportioned Vehicles and Farm Plates Fixed assets such as machinery , equipment , tools , IRP commercial trucks , tractors and trucks with farm plates , and furniture and fixtures used in a business or trade are to be listed on a business personal property listing form To obtain this form , please visit our website jctoorg or call 919 - 989 - 5130 General Statute 105 - 27702 Builder Property Tax Exemption Residential - Excludes from property tax the increase in value to residential real property held for sale by a builder , to the extent the increase is attributable to subdivision or improvements by the builder Commercial - Excludes from property tax the increase in value for commercial real property held for sale by a builder , to the extent that the increase is attributable to subdivision or non - structural improvements by the builder The exclusion is limited to three years for residential properties and five years for commercial properties The exclusion applies to improvements made on or after July 1 , 2015 Builders claiming an exclusion from property tax must file an initial application with the tax office in January For more information or to obtain an application , visit our website at jctoorg or call 919 - 989 - 5130 Present Use Valuation PUV If a dollar amount appears in the “ Present Use Deferred Value ” box , on the front of this form , this property is currently receiving Present Use Valuation Present Use Valuation provides property tax deferral for qualified agricultural , horticultural and forestry tracts as well as agricultural land used as farms for aquatic species An initial application must be completed and filed with the tax office during the regular listing period of January 1 through January 31 Land must meet minimum eligibility requirements regarding ownership , acreage , income and sound management For more information about Present Use Valuation PUV or to obtain an application , please visit our website at jctoorg or call 919 - 989 - 5130 and ask for a Present Use Valuation Specialist Property Tax Relief for Elderly or Disabled Persons Application deadline is June 1 General Statute 105 - 2771 Property Tax Homestead Exclusion for Elderly or Disabled Persons North Carolina excludes from property taxes a portion of the appraised value of a permanent residence owned and occupied by North Carolina residents who are at least 65 years of age or totally and permanently disabled , and whose income does not exceed thirty - seven thousand , nine hundred dollars 37,900 “ Income ” includes all moneys received from every source other than gifts or inheritances received from a spouse , lineal ancestor , or lineal descendant General Statute 105 - 2771C Disabled Veteran Property Tax Homestead Exclusion North Carolina excludes the first forty - five thousand dollars 45,000 of the assessed value of the residence owned and occupied by a disabled veteran A disabled veteran is defined as a veteran whose character of service at separation was either honorable or under honorable conditions and who has either a a total and permanent disability that is service - connected or b received benefits for specially adapted housing under 38 USC 2101 This benefit is also for the surviving spouse who has not remarried There is no age or income limitation for this program If you received either of the above exclusions last year , you do not need to apply again If you did not receive an exclusion last year , but are now eligible , an application may be obtained online at jctoorg or by calling 919 - 989 - 5130 Applications must be filed with the tax office by June 1 General Statute 105 - 2771B Property Tax Homestead Circuit Breaker Deferment North Carolina defers a portion of the property taxes on the appraised value of a permanent residence of a North Carolina resident who has owned and occupied the property at least five years , is at least 65 years of age or is totally and permanently disabled , and whose income does not exceed fifty - six thousand , eight hundred fifty dollars 56,850 If the owner’s income is thirty - seven thousand , nine hundred dollars 37,900 or less , then the portion of property taxes imposed on the residence that exceeds 4 of the owner’s income may be deferred You must apply for the Circuit Breaker Deferment every year that you wish to defer taxes An application may be obtained online at jctoorg or by calling 919 - 989 - 5130 Applications must be filed with the tax office by June 1 Notice Current recipients are required to notify the tax office if their permanent residence has changed , or if their income now exceeds the income eligibility limits , or if they are no longer totally and permanently disabled If the person receiving the exclusion or deferment is deceased , the person required by law to list the property must notify the tax office Failure to submit any of these notices may result in penalties and interest Page