Business Property & Listing Information

Business personal property includes computer and office equipment, supplies, materials, machinery, farm equipment, leasehold improvements, etc. To determine if your property should be classified as real property or listed as personal property, please contact our office at (910) 592-8146.

Values are determined on a cost basis using Trending Schedules developed by the North Carolina Department of Revenue. Trending schedules correspond to replacement cost new, less depreciation.

The completion of a business listing form is required of all individuals, partnerships, corporations and associations who, on January 1, own, control or possess any amount of leasehold improvements or tangible personal property used or held for a business purpose. The listing period is from January 1 through January 31 each year. Listings may be submitted by mail using a Business Listing form. Late listings are subject to penalties per North Carolina General Statute 105-312(h).

If you received a listing form in the previous year, a form should automatically be mailed to you at the last address of record. You should receive this preprinted form by the end of December or first week of January. If you do not receive a form and you have property that requires listing, it is your responsibility to obtain and complete a listing form.

Requests for listing extensions must be made by January 31. Extension requests must be submitted by mail or online at the link provided below. Mailed requests must be on company letterhead and reference the account number for which the extension is being requested.

New businesses listing for the first time must establish a Sampson County account using the online system before an extension request can be submitted.

File your business listing online at OSG On Line Listing Service.

The filing deadline for accounts that have been granted an extension is as follows:

  • Listings submitted by mail must be postmarked by the U.S. Postal Service or overnight courier by April 15. If no date is shown on the postmark, or if the postmark is not affixed by the U.S. Postal Service or overnight courier, the listing shall be deemed to be filed when received by the Sampson County Tax Department.