The Real and Personal Property Listing Form is the annual listing form that Durham County Tax Administration in North Carolina sends to property owners, and it is part of how Durham County property tax is assessed. You use it to list taxable personal property you owned on January 1, 2026 and to report changes made to real property during 2025. The form must be signed and returned. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the agency publishes the original at its website.
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What is Real and Personal Property Listing Form – Durham County, NC?
The Real and Personal Property Listing Form is the annual listing form of Durham County Tax Administration on which an owner lists personal property owned on January 1, 2026, marks changes to the preprinted list, and reports 2025 changes to real property.
The agency preprints the form with the owner's name, mailing address and known personal property. The owner then corrects it: Section A marks changes to the name and address, Section B removes property no longer owned and adds property that is missing, Section C reports work done on real property, and Section D is the signed affirmation that the listing is true and complete.
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, and the form is the tool for that listing. The form names the kinds of property to list: manufactured homes, boats and boat motors, jet skis, aircraft, unlicensed vehicles, permanent tag vehicles and International Registration Plan (IRP) vehicles.
It is not for licensed vehicles with an annual registration renewal: the form says not to list them unless the vehicle has an IRP registration.
Who needs to file Real and Personal Property Listing Form – Durham County, NC?
Individuals who owned personal property subject to taxation in Durham County on January 1 must list it each year. The Durham County Tax Administration page names these kinds of property:
- unlicensed vehicles, meaning vehicles without an active North Carolina registration on January 1, including automobiles, trucks, trailers, campers and motorcycles;
- vehicles with an International Registration Plan (IRP) plate or a permanent multiyear tag issued by the NCDMV;
- boats, boat motors and jet skis;
- aircraft, including hot air balloons, ultralights and gliders;
- mobile (manufactured) homes.
Do not list licensed vehicles with an annual registration renewal, unless the vehicle has an IRP registration.
Owners who made changes to real property during 2025 also complete Section C.
The listing must be signed by a legally authorized person. For individual taxpayers that can be the taxpayer, a guardian, an authorized agent, or another person with knowledge of and charge over the taxpayer's person and property. For corporations, partnerships, limited liability companies and unincorporated associations it is a principal officer or a full-time employee officially empowered by the principal officer. An authorized agent must have NCDOR Form AV-59 on file for the taxpayer.
When to file Real and Personal Property Listing Form – Durham County, NC
The triggering date is January 1: you list the property you owned on that date. The Durham County Tax Administration page gives a listing period of January 1 through January 31, and the form prints February 2, 2026 as the deadline to avoid a 10% late listing penalty. Use the date on your form.
Listings sent by mail are treated as 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 treated as filed when the Durham County Tax Department receives it. Late listings are subject to penalties under North Carolina General Statute 105-312 (h).
Previous filers should get a preprinted form by the end of December or the first week of January. If none arrives and you own property that requires listing, obtaining and completing a listing form is your responsibility.
Personal property tax bills are normally mailed in August. If you have no bill by September 30, contact the office.
Documents you need
- A separate sheet of paper listing additional personal property, only if the form does not have enough space for property owned on January 1, 2026 that is not preprinted.
- NCDOR Form AV-59 on file for the taxpayer, only if an authorized agent signs the affirmation; the agent certifies on the form that it is on file by marking Yes or No.
How to fill out Real and Personal Property Listing Form – Durham County, NC
Check owner name and address
In Section A, review the preprinted owner name, mailing address and physical location of the personal property. Mark any changes on the form where it says Mark Changes Above.
Mark through property you no longer own
In Section 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 missing personal property
In Section B, item 2, add personal property owned as of January 1, 2026 that is not preprinted. Include manufactured homes, boats and boat motors, jet skis, aircraft, unlicensed vehicles, permanent tag vehicles and IRP vehicles, and attach a separate sheet if you need more space.
Skip licensed vehicles
Do not list licensed vehicles with an annual registration renewal unless the vehicle has an IRP registration.
Report real property changes
In Section 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 them online or, if you cannot access the website, complete the section on the reverse side.
Select your signing capacity
In Section D, check the capacity in which you sign. Individuals choose Taxpayer, Guardian, Authorized Agent or the other-person option; corporations, partnerships, LLCs and associations choose Principal Officer or the empowered full-time employee, and enter the title.
Confirm Form AV-59 for agents
If you selected Authorized Agent, answer Yes or No to the certification that NCDOR Form AV-59 is on file for this taxpayer.
Sign, date and add contact details
Sign and date the affirmation, and enter the authorized agent name if applicable, telephone number, fax number and email address. A person other than the taxpayer signs affirming familiarity with the extent and true value of the taxpayer's taxable property in the county.
Review and download the completed PDF
Check that changes, additions and deletions are marked and the deadline on the form is met. Download or print the completed PDF from FillingPDF and send it through the channels described under How to submit.
How to submit Real and Personal Property Listing Form – Durham County, NC
You can return the signed listing by mail or through the agency's online listing upload, and you can report real property changes online or on the reverse side of the form.
- By mail: the form prints the agency's address as Durham County Tax Administration, PO Box 3397, Durham, NC 27702. The form says it must be signed and returned. A U.S. Postal Service postmark date counts as the filing date.
- Online upload: the agency's Property Tax Listing Upload page accepts completed, signed Business and Personal Property Listing Forms.
- Real property changes (Section C): these can be submitted online on the agency's website. If you cannot access the website, complete the section on the reverse side of the form.
Send the form only after Section D is signed and dated. Attach a separate sheet of paper if you need more space to list property. For questions, call (919) 560-0300 or visit www.dconc.gov. The form does not mention a fee. 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 that it must be signed and returned and that the listing must be signed by a legally authorized person.
- Listing licensed vehicles with an annual registration renewal; the form says not to list them unless the vehicle has an IRP registration.
- Leaving property on the preprinted list that you did not own on January 1, 2026 instead of marking it through and noting if it was sold, traded or given away.
- Leaving out property owned on January 1, 2026 that is not preprinted, such as a boat, jet ski, aircraft or manufactured home.
- Missing the deadline printed on the form (February 2, 2026) and incurring the 10% late listing penalty.
- Mailing with a private postage meter and assuming the date on it counts; without a U.S. Postal Service postmark, the listing is filed when the office receives it.
- Signing as an authorized agent without Form AV-59 on file for the taxpayer.
- Not telling the office about a change of name or address; Section A asks you to mark changes.
Frequently asked questions
What is the Durham County Real and Personal Property Listing Form?
It is the annual listing form from Durham County Tax Administration. You use it to list personal property you owned on January 1, correct the preprinted list, report 2025 changes to real property and sign an affirmation that the listing is true and complete.
When is the Durham County property listing deadline?
The 2026 form prints February 2, 2026 as the deadline to avoid a 10% late listing penalty. The agency's page gives a listing period of January 1 through January 31. Late listings are subject to penalties under North Carolina General Statute 105-312 (h).
What personal property do I list on this form?
List manufactured homes, boats and boat motors, jet skis, aircraft, unlicensed vehicles, permanent tag vehicles and IRP vehicles owned as of January 1, 2026. Mark through anything on the preprinted list you did not own on that date.
Do I list my licensed car on the Durham County listing form?
No. The form says not to list licensed vehicles with an annual registration renewal unless the vehicle has an International Registration Plan (IRP) registration.
What if I did not receive a listing form in the mail?
You must still list your property. The agency says a preprinted form should arrive by the end of December or the first week of January for previous filers, and that obtaining and completing a listing form is your responsibility if none arrives.
Who can sign the listing form for someone else?
For individuals, a guardian, an authorized agent or another person with knowledge and charge of the taxpayer's person and property can sign. An authorized agent must have NCDOR Form AV-59 on file for the taxpayer and certify that on the form.
What happens if I list false information?
The form states that an individual who willfully makes and subscribes a listing required by Subchapter II of Chapter 105 of the North Carolina General Statutes that he does not believe to be true and correct as to every material matter is guilty of a Class 2 misdemeanor.
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 does not file anything with Durham County; you send the signed form by mail or through the agency's listing upload.
Can I appeal my personal property value?
Yes. The agency page says individual property values may be appealed for 30 days after you receive the bill. Your letter should describe your disagreement and include documentation that will help the office review the account.
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