Cabarrus County Personal Property Tax: Listing, Bills, and Relief

The Cabarrus County personal property tax applies to tangible property that isn’t permanently attached to land: business equipment, boats and boat motors, aircraft, mobile homes, and vehicles that don’t carry an active North Carolina registration. Owners list this property with the Cabarrus County Tax Administration between the first business day of January and January 31 each year.¹ The county then depreciates the reported cost, applies the fiscal year 2025–26 rate of 57.6 cents per $100 of assessed value, and mails a bill due September 1.²

What You Have to List

North Carolina defines taxable personal property as anything tangible that isn’t permanently attached to real estate.³ For businesses, that means machinery, office equipment, furniture, fixtures, and leasehold improvements. For individuals, the list is narrower: watercraft, boat motors, boat trailers, aircraft, and mobile homes located in Cabarrus County.⁴

Two categories are excluded. Household goods used for personal purposes, such as furniture, clothing, pets, and lawn equipment, are not taxed, though that exclusion does not reach motor vehicles, mobile homes, aircraft, or watercraft even when used purely for personal enjoyment. Business inventory held for resale by manufacturers, retailers, wholesalers, and contractors is also exempt.⁵ A shop’s inventory on the shelves isn’t taxed, but the shelves themselves are.

Registered Vehicles Go Through the DMV, Not the County

If your car, truck, or motorcycle has an active North Carolina registration, don’t list it with Cabarrus County. The state collects property tax on that vehicle through the Tag & Tax Together system, and the DMV sends a single notice with the registration fee and the vehicle property tax as separate line items when your tag comes up for renewal.⁶

Vehicles that fall outside that system belong on your county listing. That covers unregistered motor vehicles and motorcycles, untagged trailers, and multi-year tagged trailers like utility trailers, travel trailers, and campers.¹ If a registration lapses, the vehicle shifts back to the county listing requirement. This is a frequent source of missed listings.

How to List in January

The listing window opens the first business day of January and closes January 31.⁷ If you filed the prior year, the county mails a listing form at the start of January. If you own something that needs to be listed and no form arrives, download one from the county’s website or contact the Tax Administration office directly.

Each item needs a description, the year you acquired it, and the original purchase cost. Watercraft and specialized vehicles also require the Hull Identification Number or Vehicle Identification Number.⁸ Report original cost, not your estimate of current value; the county applies depreciation itself. Sign the form. Mailed listings count as filed on the U.S. Postal Service postmark date.¹

Extensions

You can ask for more time, but the request has to be in writing, show good cause, and reach the county before January 31. Requests submitted after that date are denied. The maximum extension for individual paper listings runs through April 15.⁷

Late or Missed Listings

Cabarrus County adds a penalty to every late filing.¹ Skipping the listing entirely is worse. When the assessor discovers property that was never listed, the county can bill the current year plus the previous five, and add a discovery penalty of 10% of each year’s tax for every listing period the property went unreported. That penalty stacks. Missing all six listing periods produces a 60% penalty on that year’s tax. The same rule applies if you substantially understated the value of something you did list.⁹

How the Bill Is Calculated

Once you file at original cost, the county applies the depreciation schedules published by the North Carolina Department of Revenue, which account for the age, type, and useful life of the property.¹⁰ The depreciated figure is your assessed value.

The Cabarrus County Board of Commissioners sets the rate each year during the budget.¹¹ For fiscal year 2025–26 that rate is 57.6 cents per $100 of assessed value.² Residents inside Concord, Kannapolis, Harrisburg, or another incorporated municipality also pay that city’s separate rate on top of the county rate. Multiply your assessed value by the combined rate and divide by 100 to get the bill.

Paying the Bill

Bills are due September 1 and remain payable at face value through January 5 of the following year.¹² Anything unpaid after January 5 is delinquent. Interest starts at 2% for the month of January, then three-quarters of 1% each month or partial month after that until the balance clears.¹³ Delinquent accounts can also face enforced collection.

You can pay in person at the Government Center in Concord, by mail, or online.¹⁴ Online payments run through a third-party processor that charges the taxpayer a convenience fee:

A $2 base fee per transaction, with multiple bills bundled into one transaction using the shopping cart
A credit card fee of 1.85% of the payment amount
An ACH electronic check fee of $1.25

The online portal accepts searches by owner name, account number, or parcel number.¹⁵ On a large bill the percentage credit card fee adds up quickly, so ACH, a mailed check, or paying in person will cost less.¹²

Relief Programs for Homeowners

North Carolina offers three property tax relief programs for a permanent residence, administered by the Cabarrus County Tax Administration. Applications are due June 1 of the tax year, and you can only use one program at a time. These apply to your home, not to business equipment, boats, or aircraft.

Elderly or Disabled Exclusion

If you are at least 65 or totally and permanently disabled, are a North Carolina resident, and own and occupy the home, you can exclude the greater of $25,000 or 50% of the assessed value from taxation. The 2026 household income limit is $38,800.¹⁶

Circuit Breaker Tax Deferment

Same age, disability, and residency rules, plus at least five years of ownership and occupancy. This one doesn’t erase tax; it defers the portion over a set share of your income. For 2026 the income floor is $38,800 with an upper ceiling of $58,200.¹⁶ Deferred taxes become a lien, and the last three years of deferred amounts come due with interest if you sell, move out, or die.

Disabled Veteran Exclusion

Veterans with a permanent, total service-connected disability, and their un-remarried surviving spouses, can exclude the first $45,000 of the home’s assessed value. There is no income limit. Applicants need a disability certification from the U.S. Department of Veterans Affairs or proof of benefits under 38 U.S.C. § 2101.¹⁷

Appealing an Assessment

If the assessed value looks wrong, start with an informal review by a county appraiser. It’s faster and often ends the dispute. Bring evidence: recent sale prices for comparable items, or documentation of condition problems the depreciation schedule missed.

If the informal review doesn’t fix it, file a formal appeal with the Board of Equalization and Review, either in writing or by appearing in person before the Board adjourns, which is usually by early summer. No filing fee, no lawyer required. The Board hears evidence from you and the assessor and can lower, raise, or keep the value. A written decision goes out within 30 days of adjournment.¹⁸ If you still disagree, you have 30 days from that decision letter to appeal to the North Carolina Property Tax Commission, which hears the case in Raleigh with a fresh look at the evidence.

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Cabarrus County. Individual Personal Property
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Cabarrus County. Cabarrus Commissioners Adopt Fiscal Year 2025-26 Budget
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North Carolina General Assembly. North Carolina Code 105-273 – Definitions
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Cabarrus County. Property Tax Listings
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North Carolina General Assembly. North Carolina Code 105-275 – Property Classified and Excluded From the Tax Base
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North Carolina Department of Revenue. Tag and Tax Together Project
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North Carolina General Assembly. North Carolina Code 105-307 – Length of Listing Period, Extension, Preliminary Work
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Cabarrus County. Business Personal Property
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North Carolina General Assembly. North Carolina Code 105-312 – Discovery of Property Not Listed
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North Carolina Department of Revenue. Cost Index and Depreciation Schedules
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Cabarrus County. Tax Rates
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Cabarrus County. Pay Taxes
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North Carolina General Assembly. North Carolina Code 105-360 – Taxes Due, Discount, Prepayment, and Interest
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Cabarrus County. Tax Administration
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Cabarrus County, NC. Tax Bill Search
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North Carolina Department of Revenue. Application for Property Tax Relief
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North Carolina General Assembly. North Carolina Code 105-277.1C – Property Tax Homestead Exclusion for Disabled Veteran
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North Carolina General Assembly. North Carolina Code 105-322 – Duties – Section: Duty to Hear Taxpayer Appeals