taxadmin@brunswickcountync.gov if you prefer.
IMPORTANT INFORMATION – PLEASE READ CAREFULLY!!!
WHY IS BRUNSWICK COUNTY MAILING ME THIS FORM?
You received this form because anyone owning personal property on January 1, 2020 where that property is more or less located in Brunswick County is required
by North Carolina law to list it with the Brunswick County Tax Assessor each year.
WHEN DO I LIST?
Listing of personal property for taxes must be completed between January 1st and January 31st of each year. Completed and signed listing forms must be
postmarked by the US Postal Service no later than January 31, 2020. ALL LATE LISTINGS OF PERSONAL PROPERTY ARE SUBJECT TO A 10% PENALTY ON YOUR 2020
TAX BILL. PERSONS WHO WILLFULLY FAIL OR REFUSE TO LIST SHALL ALSO BE GUILTY OF A CLASS 2 MISDEMEANOR.
WHAT IF I DO NOT RETURN THIS FORM?
You will be billed for all property listed on this form plus a 10% penalty will be added to your 2020 taxes. If you own any property that is not listed and remains
unlisted for multiple years, the property may be subject to a tax discovery which by law requires severe penalties of an incrementing 10% for every year the
property is not timely listed.
WHAT PROPERTY DO I NEED TO LIST ON THIS FORM?
List the following types of personal property - Singlewide or Doublewide Mobile Homes (that do not qualify as Real Property), Airplanes, Jet Skis, Boats, Trailers
with permanent/multi-year plates, and all Untagged Motor Vehicles including Cars, Motorcycles, Campers, Motor Homes and Trailers that would normally have
a license plate. If you own just what is printed on this form, simply sign and return. You must indicate the property you no longer own. Any new property can be
written in the grid on the front or if there is not enough room you may attach additional sheets of paper.
WHERE DO I LIST?
Listing may be done through the mail at our listing processing center at PO Box 1208, Mt. Airy, NC 27030, in person at the Brunswick County Tax Administration
Office, 30 Government Center Drive (David R. Sandifer Building) Bolivia, NC 28422, or online (see directions on front of form).
WHAT IF I HAVE QUESTIONS ABOUT THIS FORM?
You may either call the Tax Administration department at (910) 253-2829 or toll-free at (800) 527-9001. You may also contact us by email at
HOMESTEAD TAX RELIEF NOTICE
Elderly or Disabled Exclusion - This program excludes the greater of the first $25,000 or 50% of the appraised value of the permanent residence of a qualifying
owner. A qualifying owner must either be at least 65 years of age or be totally and permanently disabled. The owner cannot have an income amount for the
previous year that exceeds the income eligibility limit for the current year, which for the 2020 tax year is $31,000. See G.S. 105-277.1 for the full text of the statute.
Disabled Veteran Exclusion - This program excludes up to the first $45,000 of the appraised value of the permanent residence of a disabled veteran. A disabled
veteran is defined as a veteran whose character of service at separation was honorable or under honorable conditions and who has a total and permanent
service-connected disability or who received 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 a surviving spouse (who has not remarried) of either (1) a disabled veteran as defined above, (2) a veteran who died as a result of
a service-connected condition whose character of service at separation was honorable or under honorable conditions, or (3) a service member who died from a
service-connected condition in the line of duty and not as a result of willful misconduct. See G.S. 105-277.1C for the full text of the statute.
Circuit Breaker Property Tax Deferment - Under this program, taxes for each year are limited to a percentage of the qualifying owner’s income. A qualifying
owner must either be at least 65 years of age or be totally and permanently disabled. For an owner whose income amount for the previous year does not exceed
the income eligibility limit for the current year, which for the 2020 tax year is $31,000, the owner’s taxes will be limited to four percent (4%) of the owner’s
income. For an owner whose income exceeds the income eligibility limit ($31,000) but does not exceed 150% of the income eligibility limit, which for the 2020
tax year is $46,500, the owner’s taxes will be limited to five percent (5%) of the owner’s income. However, the taxes over the limitation amount are deferred and
remain a lien on the property. The last three years of deferred taxes prior to a disqualifying event will become due and payable, with interest, on the date of the
disqualifying event. Interest accrues on the deferred taxes as if they had been payable on the dates on which they would have originally become due. Disqualifying
events are death of the owner, transfer of the property, and failure to use the property as the owner’s permanent residence. Exceptions and special provisions
apply. See G.S. 105-277.1B for the full text of the statute.
To receive tax relief provided by these programs you must timely submit an application by June 1
st
, 2020. You may download an application form from the North
Carolina Department of Revenue website - http://www.dornc.com/downloads/property.html OR you may pick one up at the Brunswick County Tax Administration
Office located at 30 Government Center Dr. NE Bolivia, NC 28422. Any questions or assistance related to these programs you may call us at
(910) 253-2829 or toll-free (800) 527-9001.
Brunswick County Tax Assessor
PO Box 269
Bolivia, NC 28422
