Property Tax Listing forms must be completed and returned by 5 p.m., Jan. 31, to avoid a late listing penalty.

All persons who own personal or business property subject to taxation in Buncombe County on Jan. 1, 2022, must list such property no later than Jan. 31, 2022. Any person who fails to do so will be subject to penalties prescribed by law. Per North Carolina General Statute 105-296©, the regular listing period is Jan. 1-31. If the regular listing period begins or ends on a day other than a business day, the time period for such filing shall be extended through the next business day.

The listing period for 2022 will begin Monday, Jan. 3, 2022, and end Monday, Jan. 31, 2022, at 5 p.m.

Listing forms will be mailed in December to persons or businesses who have requested a listing form or filed a listing last year.

Download a listing form at, or contact the Property Assessment office at 828-250-4920.

Real Property

All persons who own real estate must list any new additions, changes or deletions that have been made since Jan. 1, 2021.

For questions, contact the Property Assessment Office at 828-250-4940.

According to the North Carolina General Statutes, all property that is not defined or taxed as “real estate” or “real property” is considered to be “personal property.”

Personal Property

All persons who own personal property such as un-tagged motor vehicles, permanently tagged trailers, manufactured homes, boats and boat motors, airplanes, rental personal property, or farm machinery used for income purposes must file a listing form annually.

Business Personal Property

Business personal property is taxable whether it is owned, leased, rented, loaned, or otherwise made available to the business.

All businesses are required to file a business personal property listing form annually during the listing period, which includes machinery and equipment; furniture and fixtures; computers; improvements to leased property; manufactured homes; aircraft; international registration plan (IRP) plated vehicles; and supplies, etc. used in connection with the business.


Listing extensions may be granted upon request and for good cause.

The listing extension request must be filed with the Assessment Department no later than Jan. 31.

File an extension online at

Extensions will not be granted beyond March 15.

For new businesses in 2022 that have not filed a previous listing form, call 828-250-4930.

Tax Relief

Property tax relief may be available for veterans, those 65 years old and over, or anyone who is permanently disabled under NCGS 105-277. For information, call 828-250-4915, or download an application at

The Assessment Department is located at 155 Hilliard Ave, and is open Monday through Friday, 8 a.m. to 5 p.m. with the exception of holidays. Call 828-250-4920, or visit

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