12/21/09 — Personal property tax listing in progress

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Personal property tax listing in progress

By Steve Herring
Published in News on December 21, 2009 1:46 PM

The tax-listing period for real and personal property in Wayne County will begin Monday, Jan. 4, and continue through Sunday, Jan. 31. Any listing made after the listing period closes will be subject to a penalty of 10 percent of the taxes levied.

Failure to list property is a Class 2 misdemeanor.

Tax listers will be in the county tax office on the first floor of the county courthouse annex during normal operating hours, 8 a.m. to 5 p.m. Monday through Friday.

Every person or firm owning any real estate to which improvements have been made since the previous listing must report those improvements to the tax office by noting them on the listing form or by telling the listers at the tax office. City and county listings are made simultaneously.

All real estate in the county is permanently listed and is automatically charged to the owner of record on Jan. 1. As such, no listing has to be made on real estate unless improvements have been made to it, or the owner's address has changed since Jan. 1.

Also, firms and persons must report on the form or to the tax lister any tangible personal property they own. Such property includes machinery, fixtures and equipment, unlicensed vehicles, boats, motors, jet skis, wave runners, airplanes and mobile homes.

A mobile home that is livable, or is being lived in, will have a minimum value of $1,000. Mobile homes are valued based on data from TEC Data Systems, Inc. Boat and motor values are provided by Vessel Valuation Services, Inc. and airplane values by the Aircraft Bluebook.

All business firms, in lieu of filing a return, must file a business listing form. County tax officials said that caution should be exercised that the values are identical or reconciled with those appearing in the state income tax return.

All business listing forms must be left with a list taker or forwarded directly to the tax office.

All business firms with property in the county on Jan. 1, must submit a return regardless of the location of the home office or residence of the owner.

Anyone residing, even temporarily, in the county on Jan. 1 is required to file a return. Armed forces personnel are required to file, under their legal or voting residence, and not by wherever they might be located on Jan. 1, because of military orders.

A business operated by military personnel is taxable at the location of the business.

Any civilian personnel attached to Seymour Johnson Air Force Base, and who resided in the county on Jan. 1., are required to file a return like any other county resident.

Licensed motor vehicles are taxed according to state law.