The Personal Property Listing form is the 2026 Real and Personal Property Listing Form that Durham County Tax Administration sends to owners so they can report the taxable personal property they owned on January 1. It is one of the Durham County property tax forms, and it must be signed and returned. You can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the original at dconc.gov, and the listing is returned through the county's channels.
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What is Personal Property Listing form – Durham County, NC?
The Personal Property Listing form, printed as the 2026 Real and Personal Property Listing Form, is the Durham County Tax Administration form on which a taxpayer lists the personal property owned on January 1, 2026 and reports changes made to real property during 2025.
North Carolina General Statutes require individuals who own personal property on January 1 of each year to list the property that is subject to taxation. This form is how that listing is made in Durham County. The form is mailed preprinted with the owner's name, mailing address and known personal property, and the owner marks it up: crossing out items no longer owned, adding items not preprinted, and noting any changes to the address.
The form has four parts:
- A. Owner name, mailing address and physical location of the personal property.
- B. Personal property, with lines to mark through or add items.
- C. Real property, for changes made during 2025.
- D. Affirmation, signed under penalties prescribed by law.
The county's page describes individual personal property as unlicensed vehicles, vehicles with an International Registration Plan (IRP) plate or permanent multiyear tag, boats, boat motors, jet skis, aircraft and mobile homes. The form is not a tax bill and does not set a value; bills are issued afterward.
Who needs to file Personal Property Listing form – Durham County, NC?
Individuals who owned personal property subject to taxation in Durham County on January 1 of the year must list it each year. The form says to list all manufactured homes, boats and boat motors, jet skis, aircraft, unlicensed vehicles, permanent tag vehicles and International Registration Plan (IRP) vehicles owned as of January 1, 2026.
Do not list licensed vehicles with an annual registration renewal unless the vehicle has an IRP registration. The form prints this exclusion in capital letters.
If you listed property last year, the county mails a preprinted form to your last address of record. If you did not receive one and own property that requires listing, the county's page says it is your responsibility to obtain and complete a Personal Property Listing form.
The affirmation must be signed by a legally authorized person who checks the capacity in which they sign:
- Individual taxpayers: the taxpayer, a guardian, an authorized agent, or another person with knowledge of and charge over the taxpayer's person and property.
- Corporations, partnerships, limited liability companies and unincorporated associations: a principal officer, or a full-time employee officially empowered by the principal officer to list the property and sign, or an authorized agent.
When to file Personal Property Listing form – Durham County, NC
The triggering date is January 1: you list the personal property you owned on that date, and the form is due each year. The 2026 form prints February 2, 2026 as the deadline to avoid the late listing penalty, and the bottom of the form repeats that it is due by February 2nd. The county's page describes the listing period as January 1 through January 31 and says late listings are subject to penalties under North Carolina General Statute 105-312 (h).
Mailed listings are deemed filed on the date of the U.S. Postal Service postmark. If there is no postmark date, or the postmark is not from the U.S. Postal Service (for example, your own postage meter), the listing is deemed filed when the Durham County Tax Department receives it.
Preprinted forms normally arrive by the end of December or the first week of January. Personal property tax bills are normally mailed in August; contact the office if you have not received yours by September 30. Values may be appealed for 30 days after you receive the bill.
Documents you need
- A separate sheet of paper attached to the form, only if you need more space to list additional personal property in Part B.
- NCDOR Form AV-59, kept on file for the taxpayer, only if an authorized agent signs the affirmation; the form asks you to certify Yes or No that it is on file.
- Any accompanying statements, inventories or schedules you include with the listing; the affirmation covers them as part of the listing.
How to fill out Personal Property Listing form – Durham County, NC
Check owner name and addresses in Part A
Review the preprinted owner name, mailing address and physical location of the personal property. Mark any changes on the form.
Mark through property you no longer own
In Part B, item 1, mark through any personal property not owned on January 1, 2026. Indicate whether it was sold, traded, given away or otherwise disposed of.
Add property not preprinted
In Part B, item 2, add personal property owned as of January 1, 2026 that is not preprinted, using the numbered lines. Attach a separate sheet if you need more space.
Include the right property types
List manufactured homes, boats and boat motors, jet skis, aircraft, unlicensed vehicles, permanent tag vehicles and IRP vehicles. Do not list licensed vehicles with an annual registration renewal unless they have an IRP registration.
Report real property changes in Part C
If you made changes to real property during 2025, indicate the type of work and the percent of completion as of January 1, 2026. Submit these online, or use the reverse side if you cannot access the website.
Check the capacity in which you sign
In Part D, check one capacity: taxpayer, guardian, authorized agent or another person with knowledge, or, for entities, principal officer or an empowered full-time employee. Enter the title where asked.
Answer the Form AV-59 question
If you selected authorized agent, check Yes or No to certify whether NCDOR Form AV-59 is on file for this taxpayer.
Sign, date and add contact details
Sign and date the affirmation, add the authorized agent's name if one signs, and enter telephone number, fax number and email address. The affirmation is made under penalties prescribed by law.
Review and download the completed PDF
Check that every item is accurate and complete and that the form is signed. Download or print the completed PDF from FillingPDF, then return it through the channels described under How to submit.
How to submit Personal Property Listing form – Durham County, NC
The completed, signed form is returned to Durham County Tax Administration online through the county's upload service or by mail.
- Online upload: the county's Property Tax Listing Upload service accepts completed, signed Business and Personal Property Listing Forms. Find it on the Tax Administration pages at www.dconc.gov.
- By mail: the form prints the agency address as Durham County Tax Administration, PO BOX 3397, Durham, NC 27702, with the phone number (919) 560-0300. The form says it must be signed and returned. Confirm the return address with the office if you are unsure. Mail with a U.S. Postal Service postmark so the postmark date counts as the filing date.
- Real property changes (Part C): these can be submitted online on the county website. If you cannot access the website, complete the section on the reverse side of the form.
Attach a separate sheet of paper if you need more space to list property. If an authorized agent signs, the form asks you to certify whether NCDOR Form AV-59 is on file. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Returning the form unsigned; the form states it must be signed and returned and that a legally authorized person must sign the affirmation.
- Listing licensed vehicles with an annual registration renewal; the form says not to, unless the vehicle has an IRP registration.
- Not marking through personal property you did not own on January 1, 2026, or not noting that it was sold, traded or given away.
- Leaving off property owned on January 1 that is not preprinted, such as boats, jet skis, aircraft, manufactured homes or unlicensed vehicles.
- Mailing the form with a postage-meter mark instead of a U.S. Postal Service postmark, so the filing date becomes the date the county receives it.
- Missing the deadline printed on the form, February 2, 2026, which exposes the listing to the late listing penalty.
- Signing as authorized agent without checking whether NCDOR Form AV-59 is on file for the taxpayer, which the affirmation asks you to certify.
- Waiting for a preprinted form that never arrives; the county says obtaining and completing the form is your responsibility.
Frequently asked questions
What is the Durham County Personal Property Listing form?
It is the 2026 Real and Personal Property Listing Form from Durham County Tax Administration. Taxpayers use it to list personal property owned on January 1, 2026 and to report changes made to real property during 2025. It must be signed and returned.
What is the deadline for the Durham County personal property listing?
The 2026 form prints February 2, 2026 as the deadline to avoid the late listing penalty. The county's page describes the listing period as January 1 through January 31. Late listings are subject to penalties under G.S. 105-312 (h).
Do I list my licensed car on this form?
No. The form says not to list licensed vehicles with an annual registration renewal unless the vehicle has an IRP registration. It asks for items such as unlicensed vehicles, permanent tag vehicles, boats, jet skis, aircraft and manufactured homes.
Where do I send the Durham County listing form?
Return it signed, either through the county's Property Tax Listing Upload service or by mail. The form prints Durham County Tax Administration, PO BOX 3397, Durham, NC 27702 and the phone number (919) 560-0300; call to confirm the return address.
What if I did not receive a listing form in the mail?
You still must list your property. The county says a preprinted form normally arrives by the end of December or the first week of January, and if you do not get one and have property to list, obtaining and completing the form is your responsibility.
Who can sign the listing for someone else?
A legally authorized person can sign by checking their capacity in Part D: for example a guardian or an authorized agent. If you sign as authorized agent, you certify whether NCDOR Form AV-59 is on file for the taxpayer.
When is my mailed listing considered filed?
On the date of the U.S. Postal Service postmark. If the postmark has no date or was not applied by the U.S. Postal Service, such as a postage meter mark, the listing is deemed filed when the Durham County Tax Department receives it.
Can I fill out the Durham County listing form online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of Durham County and does not file the listing; you return the signed form through the county's channels.
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