Business Personal Property Listing


Lee County, NC

Business Personal Property Listing






Schedule A - GROUP (1) MACHINERY & EQUIPMENT


Schedule A - GROUP (2) CONSTRUCTION IN PROGRESS

LIST TOTAL OF ALL PERSONAL PROPERTY EXPENDITURES IN CIP ACCOUNT ON JANUARY 1, BUT NOT INCLUDED ABOVE - ITEMIZE IN SCHEDULE G

Schedule A - GROUP (3) OFFICE FURNITURE & FIXTURES


Schedule A - GROUP (4) COMPUTER EQUIPMENT



Schedule A - GROUP (5) IMPROVEMENTS TO LEASED PROPERTY



Schedule A - GROUP (6) EXPENSED ITEMS




Other Schedule A Property
Preparers of this listing form with costs to report that do not fit into any of the seven (7) groups for Schedule A should us Schedule A-1 to report those costs. The county tax office should be contacted and made aware of this special reporting of costs prior to usage.

1. Do you have other schedule A property?
    If you answered Yes, complete and submit Schedule A-1 from the menu at the top of the screen.

Schedule A - GROUP (7) SUPPLIES




Schedule B

VEHICULAR EQUIPMENT & MOBILE HOMES OR MOBILE OFFICES
If you answer yes to any of questions 1-7 below, you must submit the appropriate Schedule which corresponds with the equipment type listed below. If you answer yes to any of questions 1, 2, 3 or 4 submit Schedule B-1, attach Schedule B-2 for watercraft, submit Schedule B-3 for Mobile Homes or Mobile Offices, and submit Schedule B-4 for aircraft. Indicate number of short-term rental vehicles owned for question 8.

1. Does your business own any Unregistered Motor Vehicles?
2. Does your business own any Multi-year or permanently registered Trailers?
3. Does your business own any special bodies on vehicles?
4. Does your business own any IRP (International Registration Plan) plated vehicles?
    If you answered Yes to any of questions 1-4, complete and submit Schedule B-1 from the menu at the top of the screen.
NOTE: Effective January 1, 2014, IRP plated vehicles are required to be listed with the local county tax office as part of the business personal property listing form process, unless they are already being reported as part of your Public Service Valuation with the N.C. Department of Revenue.
5. Does your business own any watercraft or engines for watercraft?
    If you answered Yes to question 5, complete and submit Schedule B-2 from the menu at the top of the screen.
6. Does your business own any Mobile Homes or Mobile Offices?
    If you answered Yes to question 6, complete and submit Schedule B-3 from the menu at the top of the screen.
7. Does your business own any Aircraft?
    If you answered Yes to question 7, complete and submit Schedule B-4 from the menu at the top of the screen.
8. Does your business own any vehicles held for short-term rental?
     If you answered Yes to question 8, enter the number of vehicles.

Schedule C

LEASED PROPERTY OR OTHER PROPERTY IN YOUR POSSESSION THAT IS OWNED BY OTHERS
N.C.G.S. 105-315 AND 105-316 requires every person having custody of taxable tangible personal property that has been entrusted to him by another for any business purpose to furnish a separate list containing name, address, and description of this property. If you answered yes to one of the following three questions or are otherwise required to supply this list, you must return the list or separate Schedule C-1 by January 15.

1. Does your business hold any Leased Property, owned by another party (are you a lessee)?
2. Do you have any property used by your business, or in your possession that is owned by others?
3. Do you operate a mobile home park, campground, marina, aircraft storage facility or similar business?
    If you answered Yes to any of questions 1-3, complete and submit Schedule C-1 from the menu at the top of the screen.

Schedule D

SEPARATELY SCHEDULED PROPERTY

Does your business own any artwork, displays, statues, or other personal property that is separately scheduled for insurance purposes?
Please describe the items and estimated value of items if applicable.

Schedule E

FARM EQUIPMENT

Does your business own any tractors and/or other farm equipment?
    If Yes, complete and submit Schedule E-1 from the menu at the top of the screen.
If listed by cost on Schedule A, indicate above but still include information on separate Schedule E-1.


Schedule F

INTANGIBLE PERSONAL PROPERTY

Session Law 2018-98 repealed the taxation of a leasehold interest in exempt real property, effective July 1, 2019. Schedule F is no longer applicable and will be reserved for future use.

Schedule G

ACQUISITIONS AND DISPOSALS DETAIL

If there is not enough room, complete and submit Schedule G-1 from the menu at the top of the screen.

Schedule H

REAL ESTATE IMPROVEMENTS

During the past calendar year, did your business make improvements and/or other additions to real property, owned by your business?
    If Yes, complete and submit Schedule H-1 from the menu at the top of the screen with information on such improvements.

Schedule I

BILLBOARDS - OUTDOOR ADVERTISING STRUCTURES

Does your business own any billboards - outdoor advertising structures?
    If Yes, complete and submit Schedule G-1 from the menu at the top of the screen with the requested information.

Schedule J

LEASED EQUIPMENT

Does your business lease equipment to others?
    If Yes, complete and submit Schedule G-1 from the menu at the top of the screen with the requested information.

Affirmation


LISTING MUST BE SIGNED BY A LEGALLY AUTHORIZED PERSON - Please select the capacity in which you are signing the affirmation.

For Corporations, Partnerships, Limited Liability Companies, Unincorporated Associations:
Under penalties prescribed by law, I affirm that to the best of my knowledge and belief this listing, including any accompanying statements, inventories, schedules, and any other information is true and complete. (If this is signed by an individual other than the taxpayer, he affirms that he is familiar with the extent and true value of all the taxpayer’s property subject to taxation in this county and that his affirmation is based on all the information of which he has any knowledge.)
Any individual who willfully makes and subscribes an abstract listing required by the Subchapter II of Chapter 105 of the North Carolina General Statutes which he does not believe to be true and correct as to every material matter shall be guilty of a Class 2 misdemeanor. (Punishable by imprisonment of up to 60 days).