Mecklenburg County Property Tax Listing as of January 1, 2026 Taxable Individual and Business Personal Property: All persons and all businesses owning property such as boats, manufactured homes (mobile homes), income-producing farm equipment, airplanes, machinery, equipment, furniture, fixtures, supplies and any other income-producing personal property, and unregistered motor vehicles are notified that they must list with the Mecklenburg County Assessor's Office all such property owned as of January 1, 2026. Tax Listings may be mailed to PO Box 36819 Charlotte NC 28236-6819 or submitted in person at the Assessor's Office located at 3205 Freedom Drive, Suite 3500, Charlotte, NC 28208 between the hours of 8:00 a.m. and 5:00 p.m. Tax Listing will begin in the office on Friday, January 2, 2026, and run through February 2, 2026.(Due to January 31st falling on Saturday) All Tax Listings made by mail and postmarked by the U.S. Post Office by midnight February 2, 2026, will be accepted as timely filed without penalty. Listings received after February 2, 2026, will be assessed a ten percent (10%) penalty as prescribed by law. Extensions may be granted (extending the filing deadline through April 15, 2026) for good cause upon written request or via the electronic listing system filed no later than February 2, 2026. Listings and Extensions must be submitted in the manner stated above, or via the electronic online listing system. ***We are unable to accept Facsimile and E-mailed listings or extensions. *** IMPORTANT! Business Personal Property ONLINE LISTING: Online Business Personal Property listing and online Extension Requests will be available for the 2026 Listing Year. BPP Taxscribe will be available from January 1, 2026, through August 31, 2026, at bpp.taxscribe.app/nc/mecklenburg/ for those taxpayers wishing to file electronically. Please note extension requests and listing submissions are due no later than February 2, 2026. After that date, a penalty for late filing will apply. While the online listing system is available beyond the listing period, the deadline to list business personal property without penalty is February 2, 2026. Individual Personal Property ONLINE LISTING. ipp.taxscribe.app Taxscribe, Mecklenburg's online listing system for Individually owned Personal Property will be available for the 2026 Listing Year, beginning January 1, 2026, and ending August 31, 2026. While the system is available beyond the listing period, the deadline to list personal property without penalty is February 2, 2026. Tax Relief Programs Low Income Homestead Exclusion: North Carolina excludes from property taxes $25,000 or 50% (whichever is greater) of the Appraised Value for specific real property or manufactured home which is occupied by the owner as their permanent residence who meets the following qualifications as of January 1 preceding the taxable year for which the benefit is claimed. 1) Be at least 65 years old or totally and permanently disabled. 2) Have a combined spousal income for the preceding calendar year of not more than $38,800. 3) Be the legal owner listed on the title as of January 1st. 4) Be a North Carolina resident Circuit Breaker Property Tax Deferment (Payment Postponement): Limits property taxes to a percentage of the owner's income. For an owner whose income does not exceed the annual income eligibility limit for the Low-Income Homestead Exclusion ($38,800), owner's taxes are limited to 4% of their income. * For owners whose annual income exceeds the limit by not more than 150%, taxes will be limited to 5% of their income. The taxes exceeding the applicable percentage of the owner's income will then become deferred (postponed) along with interest until a disqualification. To qualify, applicants must meet the following requirements: 1) Be at least 65 years old or totally and permanently disabled. 2) Have a combined spousal income for the preceding calendar year of not more than $58,200. * (150% of Low-Income Homestead Exclusion). 3) Be the legal owner listed on the title as of January 1, for the last five years. 4) Be a North Carolina resident. 5) ALL owners of the property must apply and elect to defer the applicable portion of their taxes. 6) ANNUAL Application is required. Totally and Permanently Disabled Veterans: North Carolina excludes from property taxes the first $45,000 of Appraised Value for specific real property or manufactured home which is occupied by the owner as their permanent residence. To qualify, applicants must meet the following requirements: 1) Must be an honorably discharged veteran who has a 100% total and permanent disability that is service connected as of no later than January 1, of the year in which the exclusion is requested. 2) Must have a Veteran's Disability Certification (NCDVA-9) completed by a Veteran's Service Offices through either a State or County Veteran's Service Center. 3) An applicant can be the unmarried and never remarried spouse of a qualifying deceased veteran. 4) Can be a qualifying veteran with specially adapted housing per 38 U.S.C. 101. NOTE: Disability PENSIONS are not Service Connected. Applications and information on Tax Relief Programs are available at CAO.MeckNC.gov or by calling 311. The deadline to apply for the Tax Relief Program(s) is June 1, 2026. *Income is defined as all monies received from every source other than gifts or inheritances received from a spouse, lineal ancestor, or lineal descendant. For married applicants residing with their spouses, the income of both spouses must be included, whether or not the property is in both names. Kenneth L. Joyner, Assessor IPL0290414 Dec 17-19 2025