The 2026 Individual Property Listing Form is the personal property tax listing that Wake County Tax Administration sends to individuals who own boats, aircraft, manufactured homes, unlicensed vehicles or permanent multi-year trailers on January 1, 2026. It is one of the Wake County property tax forms, and it is due by January 31, 2026. On FillingPDF you can fill out the form online and download or print the completed PDF. The county publishes the original PDF and accepts the listing by mail or through its Online Property Listing system.
Last updated
What is 2026 Individual Property Listing Form – Wake County, NC?
The 2026 Individual Property Listing Form is the Wake County Tax Administration form on which an individual reports the personal property they owned on January 1, 2026 so the county can assess it for property tax. The printed title is "2026 Personal Property Tax Listing."
The form covers specific categories: aircraft, boats and jet skis, boat motors, manufactured homes, unlicensed vehicles and permanent multi-year trailers. For each item you give a description, year, make and model, the year acquired and the cost. Unlicensed vehicles and trailers also need the body type and VIN. The form ends with an affirmation, signed under penalties prescribed by law, that the listing is true and complete.
It is a listing, not a bill and not a payment form. Wake County Tax Administration is the county office that receives it, and its instructions cite North Carolina General Statute 105-312(h) for late-listing penalties.
Other listing documents exist for other taxpayers. Tools and equipment used in a trade, and furnishings that landlords rent out (except student housing), go on a business listing form, which the county publishes at wake.gov/tax/listingforms. This form is not for those items.
Who needs to file 2026 Individual Property Listing Form – Wake County, NC?
Individuals in Wake County who owned any of the following on January 1, 2026 use this form to list them:
- aircraft;
- boats, jet skis and boat motors;
- manufactured homes;
- vehicles that are not licensed with the North Carolina Division of Motor Vehicles (NCDMV), including automobiles, trucks, trailers of all types, motorcycles and motor homes;
- trailers licensed for multiple years with the NCDMV (permanent multi-year trailers).
Boat owners should note that the county determines boat ownership from information it receives from GO Outdoors North Carolina. Boats registered there should receive a separate preprinted listing form. If you do not receive one, list the boat on this form.
Businesses that own IRP or apportioned plated vehicles not centrally assessed by the North Carolina Department of Revenue must also list them. They return this form with an attached list of those vehicles.
Do not list vehicles currently licensed by the NCDMV. Their tax appears on the NCDMV registration renewal notice or is calculated when a new registration is established. Do not use this form for tools and equipment used in a trade or for rented furnishings; those go on a business listing form.
A guardian, authorized agent or other person with knowledge of and charge over an individual taxpayer's property may sign for a taxpayer who is unable to list, stating their capacity.
When to file 2026 Individual Property Listing Form – Wake County, NC
The form is due by January 31, 2026. The listing period runs from January 1 through January 31 each year, and the form asks for property you owned as of January 1, 2026. To avoid late list penalties, return the completed form no later than January 31, 2026.
For mailed listings, the filing date is the postmark from the U.S. Postal Service or an overnight courier. Without such a postmark, the listing counts as filed when Wake County Tax Administration receives it. For metered mail, you need a certificate of mailing or a certified mail receipt from the U.S. Postal Service to prove timely submission.
You can request an extension by mail or online no later than January 31 of the listing year. Once an extension is granted, the deadline is April 15 for mailed listings and May 15 for listings filed electronically. The county's listing FAQ says that failing to list by January 31 results in a penalty.
Documents you need
- A separate sheet listing any additional property, when the space on the form is not enough; give complete descriptions of all property.
- For business owners with IRP or apportioned plated vehicles not centrally assessed by the NC Department of Revenue: a list of the vehicles with make, model, year, VIN and license plate.
- For a damaged or total-loss vehicle: any information on its condition as of January 1, 2026.
- For metered mail: a certificate of mailing or certified mail receipt from the U.S. Postal Service, kept to prove timely submission.
- For an authorized agent signing for a taxpayer: NCDOR Form AV-59 must be on file for the taxpayer, according to the county's listing FAQ.
How to fill out 2026 Individual Property Listing Form – Wake County, NC
Check the header and due date
The form shows Wake County Tax Administration's address, the account number area and the due date of January 31, 2026. Confirm you are using the 2026 listing form.
Enter the physical location
In the PHYSICAL LOCATION section, enter where the listed property was located as of January 1, 2026. Use a separate form for each location.
Complete the ownership section
Under OWNERSHIP, enter Owner 1 and, if applicable, Owner 2: last name, first name, middle initial and mailing address.
Add owner contact information
Under OWNER INFORMATION, enter each owner's email and telephone number.
List aircraft, boats and motors
In PERSONAL PROPERTY, enter items owned as of January 1, 2026. For aircraft give the tail number and airport name; for a boat or jet ski the registration number; for a boat motor the horsepower. Add description, year/make/model, year acquired and cost.
List manufactured homes
Enter width and length, the location lot number or extension, and the park name, along with the description, year acquired and cost.
List unlicensed vehicles
Under UNLICENSED VEHICLES, enter year, make, model, body, year acquired, cost and VIN. Do not list vehicles currently licensed by the NC Division of Motor Vehicles.
List permanent multi-year trailers
Under PERMANENT MULTI-YEAR TRAILERS, enter year, make, model, body, year acquired, cost and VIN for each trailer licensed for multiple years with the NCDMV.
Attach extra pages when needed
If you need more space, attach a separate sheet for additional property. Businesses listing IRP vehicles attach a list with make, model, year, VIN and license plate.
Read and sign the affirmation
Sign and date the AFFIRMATION and enter a telephone number. If you sign for someone else, state your capacity.
Review and download the completed PDF
Check every entry against your records as of January 1, 2026. Download or print the completed PDF from FillingPDF, then mail it or use the county's other channels described under How to submit.
How to submit 2026 Individual Property Listing Form – Wake County, NC
You can submit the listing by mail or online through the county's Online Property Listing system.
- By mail: Wake County Tax Administration, P.O. Box 2331, Raleigh NC 27602. The form header prints the ZIP code as 27602-2331. The postmark rules under "When to file" decide whether the listing is on time.
- Online: go to wake.gov/listmyproperty. New accounts cannot be listed online, and neither can IRP accounts. To establish a new account, complete the listing form and mail it in.
An extension request may also be sent by mail or made online, no later than January 31 of the listing year.
If you list property at more than one location, complete a separate form for each location. If you need more room, attach a separate sheet for additional property. Business owners listing IRP vehicles attach a list of them. For questions, call Wake County Tax Administration at 919-856-5400 or visit wake.gov/tax.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Listing vehicles currently licensed by the NC Division of Motor Vehicles; their tax is on the NCDMV registration renewal notice instead.
- Putting property at several locations on one form; the instructions call for a separate listing form for each location.
- Mailing the form after January 31 without an approved extension, or using metered mail without a certificate of mailing or certified mail receipt.
- Trying to list a new account or an IRP account online; both must be listed on a mailed form.
- Listing tools and equipment used in a trade, or landlord-rented furnishings, on this form instead of a business listing form.
- Leaving out the VIN for an unlicensed vehicle or permanent multi-year trailer, which can cause the property to be rebilled after an audit.
- Ignoring a preprinted boat listing form from GO Outdoors North Carolina records, or skipping a boat when none arrives; list it on this form.
- Sending the form unsigned, or signed by an agent without stating their capacity.
Frequently asked questions
What is the 2026 Individual Property Listing Form?
It is Wake County Tax Administration's personal property tax listing for individuals. You use it to report aircraft, boats, boat motors, manufactured homes, unlicensed vehicles and permanent multi-year trailers you owned on January 1, 2026.
When is the Wake County personal property listing due?
January 31, 2026. The listing period is January 1 through January 31. An extension request must be made by January 31, and an approved extension moves the deadline to April 15 for mail or May 15 for electronic filing.
Do I list my car on the Wake County property tax listing form?
Not if it is currently licensed by the NC Division of Motor Vehicles. The tax on licensed vehicles is included in the NCDMV registration renewal notice. List only vehicles that are not licensed with the NCDMV.
Can I list my property online instead of mailing the form?
Yes, for existing accounts. Go to wake.gov/listmyproperty. New accounts and IRP accounts cannot be listed online; for a new account, complete the listing form and mail it to P.O. Box 2331, Raleigh NC 27602.
Can I fill out the Wake County property listing form online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not send it to the county: you mail it or use the county's Online Property Listing system.
Who can sign the Wake County property listing form?
The person whose duty it is to list the property. If an individual cannot list, a guardian, authorized agent or other person charged with their care may sign and state their capacity. The county's FAQ says an agent needs NCDOR Form AV-59 on file.
What happens if I file my Wake County property listing late?
Late listings are subject to penalties under North Carolina General Statute 105-312(h). The county says failing to list by January 31 results in a penalty; for the amount that applies, call 919-856-5400.
Is this form where I pay Wake County property tax?
No. This form only lists property for taxation, and it has no payment section. For questions about your account or tax, contact Wake County Tax Administration at 919-856-5400 or visit wake.gov/tax.
Ready to fill out 2026 Individual Property Listing Form – Wake County, NC?
Fill out 2026 Individual Property Listing Form – Wake County, NC now