2014 Tax Listing Information
TAX LISTING BEGINS THURSDAY, JANUARY 2ND AND ENDS ON FRIDAY, JANUARY 31ST
Listing Forms were mailed on December 30, 2013. Return your completed form no later than January 31, 2014 to avoid late listing penalties.
All taxable personal property and all changes or additions made to real property must be listed for taxation as of its status on January 1, 2014. List takers will be available for assistance Monday through Friday from 8:30am to 5:00pm in the Johnston County Courthouse Annex located at 207 East Johnston Street, Smithfield, NC.
WHAT TO LIST
Initial applications for 2014 Present Use Valuation for agricultural, horticultural, or forestry management deferment must be submitted prior to January 31, 2014.
Initial applications for Homestead Exclusion (elderly or disabled) must be received by June 1, 2014. Qualified owners must be at least 65 years of age or be totally and permanently disabled. In addition, the owner must be a permanent North Carolina resident with a total 2013 income less than or equal to $28,600. This program excludes the greater of the first $25,000 or 50% of the assessed value of the qualified owner’s permanent residence.
Initial applications for Disabled Veteran Exclusion must be received by June 1, 2014. This program excludes up to the first $45,000 of assessed value of the permanent residence of an honorably discharged veteran who has a total and permanent disability that is service connected or who receives benefits for specially adapted housing under 38 U.S.C. 2101. There is no age or income limitation for this program. This benefit is also available to the unmarried surviving spouse of an honorably discharged disabled veteran.
Application for Circuit Breaker Property Tax Deferment must be received by June 1, 2014. Under this program, taxes for each year are limited to a percentage of the qualifying owner’s income. Qualified owners must be at least 65 years of age or be totally and permanently disabled and must have occupied the property as a permanent residence for at least five years. Applications must be filed each year.
An extension of time to list may be requested in writing. All requests for extensions must be filed with the Tax Assessor before the end of the listing period. County offices will be closed Monday, January 20, 2014 for a national holiday.
Listing forms will be mailed to all persons listing property in 2013 and to all new real property owners. If you did not list property in 2013 and now own taxable property you may call the Johnston County Tax Office at (919) 989-5130 to have a form mailed to you. Listing forms and instructions are available online at www.johnstonnc.com/tax.
Personal property not listed or listed after January 31, 2014 will have a 10% penalty added to the tax bill. All mailed listings must be postmarked (not metered) no later than January 31, 2014.
Click Here for a complete list of Applications and Tax Forms
|© 2014 Johnston County Government