NC General Statutes

N.C. Gen. Stat. § 105-307 (2026)

Length of listing period; extension; preliminary work

✓ current as of July 2026

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(a) Listing Period. - Unless extended as provided in this section, the period during which property is to be listed for taxation each year begins on the first business day of January and ends on January 31.

(b) General Extensions. - The board of county commissioners may, by resolution, extend the time during which property is to be listed for taxation as provided in this subsection. Any action by the board of county commissioners extending the listing period must be recorded in the minutes of the board, and notice of the extensions must be published as required by G.S. 105-296(c). The entire period for listing, including any extension of time granted, is considered the regular listing period for the particular year within the meaning of this Subchapter.

(1) In nonrevaluation years, the listing period may be extended for up to 30 additional days.

(2) In years of octennial appraisal of real property, the listing period may be extended for up to 60 additional days.

(3) If the county has provided for electronic listing of personal property under G.S. 105-310.1, the period for electronic listing of personal property may be extended up to June 1. A resolution that provides a general extension of time for the electronic listing of personal property shall continue in effect until revised or rescinded unless otherwise stated in the resolution.

(c) Individual Extensions. - The board of county commissioners shall grant individual extensions of time for the listing of real and personal property upon written request and for good cause shown. The request must be filed with the assessor no later than the ending date of the regular listing period. The board may delegate the authority to grant extensions to the assessor. Extensions granted under this subsection shall not extend beyond April 15. Notwithstanding the individual extension time limitation in this subsection, if the county has provided for electronic listing of personal property under G.S. 105-310.1, extensions granted for electronic listing of personal property shall not extend beyond June 1.

(d) Preliminary Work. - The assessor may conduct preparatory work before the listing period begins, but may not make a final appraisal of property before the day as of which the value of the property is to be determined under G.S. 105-285. (1939, c. 310, s. 905; 1971, c. 806, s. 1; 1973, cc. 141, 706; 1975, c. 49; 1977, c. 360; 1987, c. 43, s. 5; c. 45, s. 1; 2001-279, s. 2; 2006-30, s. 2; 2011-238, s. 3.)

Notes of Decisions

Cited in 5 cases, 1973–2004 · leading case: State v. Childers, 572 S.E.2d 207 (N.C. Ct. App. 2002).

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State v. Childers, 572 S.E.2d 207 (N.C. Ct. App. 2002). · cites it 3× “N.C.G.S. § 105-307(a) (2001). According to defendant’s application of the discovered-property provision, a taxpayer may list gaming machines after 31 January 2000, the end of the 2000-2001 listing period, and have the listing deemed filed by 31 January 2000, avoiding criminal…”

In Re Precision Concepts, Inc., 305 B.R. 438 (Bankr. M.D.N.C. 2004). · cites it 2× “N.C. Gen.Stat. § 105-307. “Discovered property” is property not properly listed during the regular listing period.”

Henderson Amusement, Inc. v. Good, 172 F. Supp. 2d 751 (W.D.N.C. 2001). · cites it 2× “N.C. Gen.Stat. § 105-307. The only relief available to a taxpayer who cannot meet the January 31 dead *764 line is to petition the Board of County Commissioners for an extension of time.”

In re Appeal of the Church of the Creator, 402 S.E.2d 874 (N.C. Ct. App. 1991). · cites it 2× “N.C. Gen. Stat. § 105-307 . The Act excuses certain classes of taxpayers from this *510 annual filing requirement, creating, in effect, a continuing exemption.”

Mid-State Serv. Co. v. Dunford, 197 S.E.2d 626 (N.C. Ct. App. 1973). “Section 355(a) (2), however, was not effective until 1 July 1971, and could not operate to create a lien until the next listing period, which, under G.S. 105-307, began on the first business day of January 1972.”

— N.C. Gen. Stat. § 105-307(a) — 1 case

State v. Childers, 572 S.E.2d 207 (N.C. Ct. App. 2002). “N.C.G.S. § 105-307(a) (2001). According to defendant’s application of the discovered-property provision, a taxpayer may list gaming machines after 31 January 2000, the end of the 2000-2001 listing period, and have the listing deemed filed by 31 January 2000, avoiding criminal…”

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