The regular listing period is January 1 through January 31. During a non reappraisal year, the county commissioners may extend the listing period, not to exceed 30 additional days. North Carolina General Statute 105-287 requires that all persons must annually list property that is subject to taxation.
Individual extensions of time to list for good cause may be granted up to April 15 if applied for during the regular listing period. This authority to grant extensions may be given to the county assessor by the county commissioners.
A 10% penalty, of the total tax levied, will be imposed for failure to list within the required listing period.
Failure to list personal property all together could result in a Discovery Bill with additional penalties applied.
Real Estate in Stokes County is permanently listed and does not require an annual listing. However, you will be required to submit a listing form if any of the following apply:
- You have made improvements to your real estate during the previous year.
- You own unregistered vehicles which do not have an active North Carolina registration.
- You own personal property such as boats, jet skis etc.
- You own a dog.
- You own a Single Wide Manufactured Home.
- You own a Double Wide Manufactured Home which resides on property owned by someone other than you.
- You own a vehicle with an IRP (International Registration Plan).
- You own a trailer with a multi year/permanent tag.