The Business Personal Property Appeal Form is the form the Gaston County Tax Office, Personal Property Appraisal Division, uses to take an appeal of a business personal property assessment. It is one of the Gaston County property tax forms, and it must be filed within 30 days of the annual tax notice or notice of discovery. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the original at the official link below.
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What is Business Personal Property Appeal Form – Gaston County, NC?
The Business Personal Property Appeal Form is the Gaston County Tax Office form that a business owner files to appeal how the county has valued or taxed business personal property. It is issued by the office's Personal Property Appraisal Division in Gastonia, North Carolina.
The form offers four types of appeal: Property Value, Late Penalty, Taxing Jurisdiction and Other. The county's business personal property page describes what can be appealed as value, situs (physical location) and taxability. You state the current tax value, your own opinion of value and the reasons or factors that support it.
The form's notes explain that personal property is appraised at its true value in money, meaning market value, under NCGS 105-283. Market value is the probable or most likely price the property would sell for between a willing buyer and a willing seller, neither under pressure, both fully informed. Value, ownership and place of taxation are determined as of January 1 each year.
Appeals that ask for compromise of the late listing penalty must go before the Gaston County Board of Equalization and Review under N.C.G.S. 105-312(k). The county also publishes a separate Manufactured Home Appeal Form, which is a different document. A block at the bottom marked Tax Department Use is for the county, not for you.
Who needs to file Business Personal Property Appeal Form – Gaston County, NC?
Owners of business personal property in Gaston County who disagree with the value, the situs (physical location), the taxability or a late listing penalty on their account use this form. The county page says North Carolina law requires anyone owning or possessing personal property used for a business or other income-producing purpose on January 1 to list it and pay property tax. The appeal form is for those owners when they dispute the result.
Points that affect who files and how:
- The deadline runs from the date of the annual tax notice or the notice of discovery, so the owner who received that notice is the one appealing.
- If the business has not been listed for the tax year being appealed, the form requires a completed business listing form with a depreciation schedule or fixed asset detail.
- The taxpayer signs the form and gives a phone number.
- A taxpayer who wants the late listing penalty compromised must expect the appeal to go before the Board of Equalization and Review.
Manufactured homes use a separate Manufactured Home Appeal Form, not this one.
When to file Business Personal Property Appeal Form – Gaston County, NC
File the appeal within 30 days from the date of the annual tax notice or the notice of discovery. The form prints this as its deadline, and the county page says owners must appeal within 30 days of the tax bill or discovery notice date.
The county sends no reminder notices. If the form is not returned within the 30-day window, the appeal is automatically dismissed.
After your appeal has been processed and reviewed, the county notifies you of the result. If you disagree with the assessor's final decision, you have 30 days from the notice to file a written request for a meeting with the Board of Equalization and Review. Appeals asking for compromise of the late listing penalty go before that Board.
Documents you need
- Completed business listing form with a depreciation schedule or fixed asset detail: required only if the business has not been listed for the tax year being appealed.
- Supporting documents for your opinion of value, such as a purchase agreement, bill of sale, appraisal, photos of damage, insurance coverage or a copy of an advertisement; the form says these may be submitted with the appeal.
- Itemized list of assets: optional attachment when the description space on the form is not enough.
How to fill out Business Personal Property Appeal Form – Gaston County, NC
Enter the appeal date and tax year
At the top, write the Appeal Date and the Tax Year you are appealing. Add the Date Purchased and Purchase Price of the property where they apply.
Identify the business
Enter the Property Key #, Business Name, Mailing Address and Physical Location Address.
Add your contact details
Fill in Business Phone #, Cell Phone # and Email so the county can reach you about the appeal.
Describe the property appealed
In the Description of asset or property to be appealed lines, list the assets. You may attach an itemized list if the space is not enough.
Select the type of appeal
Mark Property Value, Late Penalty, Taxing Jurisdiction or Other; if you choose Other, write the type on the line. Late penalty compromise requests go before the Board of Equalization and Review.
Enter current value and your opinion
Write the Current Tax Value shown on your notice and your Opinion of Value. Base the opinion on market value as of January 1.
State your reasons for appeal
In the reason/factors lines, explain why you disagree or what supports your opinion of value. Include every fact that supports it.
Note supporting information
In the Supporting Information Submitted by Owner section, record what you attach: photos, bill of sale, official appraisal, copy of advertisement or other.
Sign and add your phone number
Sign on the Taxpayer's Signature line and enter your phone number. Leave the Tax Department Use block blank.
Review and download the completed PDF
Check the dates, property key and values, then download or print the completed PDF from FillingPDF. Assemble any attachments and submit it through one of the channels described under How to submit.
How to submit Business Personal Property Appeal Form – Gaston County, NC
The form says appeals may be submitted by mail, by email or in person to the Gaston County Tax Office.
- By mail: Gaston County Tax Office, P.O. Box 1578, Gastonia, NC 28053.
- By email: [email protected].
- In person: Gaston County Tax Office, 128 W Main Ave Room 214, Gastonia, NC 28052. The county page lists hours of Monday through Friday, 8:30 am to 5 pm.
Questions go to 704-866-3158, Option 3 (Personal Property Appraisal Division). The form also lists a fax number, 704-862-6262.
Send the completed form with any supporting documents, and include everything that supports your opinion of value. If the business was not listed for the tax year appealed, add the completed business listing form and a depreciation schedule or fixed asset detail. The deadline is 30 days from the notice date, so allow for delivery time. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Returning the appeal after the 30-day window from the annual tax notice or notice of discovery; the appeal is automatically dismissed and no reminder is sent.
- Appealing for a business that was never listed for the tax year without attaching a completed business listing form and a depreciation schedule or fixed asset detail.
- Asking only the assessor to compromise a late listing penalty; the form states these appeals must go before the Board of Equalization and Review.
- Stating an opinion of value without reasons or support such as a bill of sale, appraisal, photos or insurance coverage.
- Leaving the type of appeal unmarked instead of choosing Property Value, Late Penalty, Taxing Jurisdiction or Other.
- Submitting the form without the taxpayer's signature and phone number.
- Writing in the Tax Department Use block at the bottom of the form, which is for the county.
- Waiting more than 30 days after the assessor's final decision before requesting a meeting with the Board of Equalization and Review.
Frequently asked questions
How do I appeal my Gaston County business personal property tax?
Complete the Business Personal Property Appeal Form and send it to the Gaston County Tax Office within 30 days of the annual tax notice or notice of discovery. It can be submitted by mail, email or in person, with any documents that support your opinion of value.
What is the deadline for the Gaston County property tax appeal form?
30 days from the date of the annual tax notice or notice of discovery. The county sends no reminders, and an appeal not returned within the 30-day window is automatically dismissed.
What can I appeal on this form?
The form lists four appeal types: Property Value, Late Penalty, Taxing Jurisdiction and Other. The county's business personal property page describes appealable items as value, situs (physical location) and taxability.
Where do I send the Business Personal Property Appeal Form?
Mail it to Gaston County Tax Office, P.O. Box 1578, Gastonia, NC 28053, email [email protected], or deliver it to 128 W Main Ave Room 214, Gastonia, NC 28052. For questions call 704-866-3158, Option 3.
Do I have to attach documents to the appeal?
Support is not mandatory for every appeal, but the form says to include everything that supports your opinion of value, such as a bill of sale, appraisal, photos or insurance coverage. If the business was not listed for the tax year, you must attach a business listing form and depreciation schedule or fixed asset detail.
What happens if I disagree with the assessor's decision?
You have 30 days from the notice of the final decision to file a written request for a meeting with the Board of Equalization and Review. Late listing penalty compromise requests must go before that Board under N.C.G.S. 105-312(k).
Can I fill out the Gaston County appeal form online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Gaston County Tax Office and does not file the appeal; you submit it by mail, email or in person.
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