Personal Property FAQ

• Property owners must list taxable personal property annually between January 1 and January 31.
• If you filed last year, a listing form will be mailed to you.
• First-time filers or those who did not receive a form should call 910-678-7507 to request one.
• Forms can also be downloaded from the Cumberland County website. https://www.cumberlandcountync.gov/departments/tax-group/tax/personal-property 
• Cumberland County does not currently accept electronic submissions.

• January 31: Deadline to submit your listing to avoid penalties.
• Extension Requests: Must be submitted in writing by January 31, either:
• Postmarked by the U.S. Postal Service, or
• Emailed to: taxbpp@cumberlandcountync.gov
• With an approved extension, you may file by mail postmarked no later than April 15.

Yes.

If you receive a listing form, you must:

• Review it
• Sign and date it
• Mail to:
  Cumberland County Tax Administration
  P.O. Box 449
  Fayetteville, NC 28302

A 10% penalty will be applied for each listing period in which the property was not properly listed.

• Tax bills are typically mailed in August each year.
• If you haven’t received your bill by September 1, contact the office at 910-678-7507 to request a copy.
• Unpaid taxes after January 5 will begin to accrue interest.
• To set up a payment arrangement, contact the office at 910-678-7507.

Yes, you have 30 days from the date of the bill to file an appeal.

For assistance, contact Cumberland County Tax Administration at 910-678-7507.

• No. If you owned the property on January 1, you are responsible for the tax bill for that year.
• The new owner will be responsible for listing it the following January.

• A discovery notice is issued when taxable personal property from previous years was not listed with the tax office.
• A discovery bill assesses taxes due for that unreported period.

• According to NC law, all unregistered motor vehicles (not tagged or with expired tags as of January 1) must be listed with the county.
• Additional depreciation may be applied based on the vehicle’s condition.

• Possibly. Under the Servicemembers Civil Relief Act, military personnel may qualify for exemption.
• To determine eligibility, submit a copy of your most recent Leave and Earnings Statement (LES).
• If your LES shows North Carolina as your state of legal residence, you do not qualify for the exemption and must pay the taxes.

• Possibly. The Military Spouses Residency Relief Act (MSRRA) may exempt qualifying spouses.
• To qualify, the spouse must provide proof of:
• Legal domicile in the same state as the active-duty military member.

Antique Airplane Reduced Valuation (NCGS 105-277.12)

Airplanes meeting the following conditions may be entitled to reduced valuation:

1. Registered with the Federal Aviation Administration
2. Model year 1954 or older
3. Maintained primarily for use in exhibitions, club activities, air shows, and other public interest functions
4. Used only occasionally for other purposes
5. Not used for the production of income

To apply, file the Antique Aircraft Application with the tax office along with your listing form.