NOTICE OF BUNCOMBE COUNTY PROPERTY TAX LISTING PERIOD Property Tax Listing forms must be completed and returned by 5 p.m. on February 2, 2026 to avoid late listing penalty   Notice is hereby given that all persons who own personal or business property subject to taxation in Buncombe County on January 1, 2026, must list such property no later than February 2, 2026. Any person who fails to do so will be subject to penalties prescribed by law. Per North Carolina General Statute 105-296(c), the regular listing period is January 1 through January 31. If the regular listing period begins or ends on a day other than a business day, the period for such filing shall be extended through the next business day.   The listing period for 2026 will begin Friday, January 2, 2026, and end Monday, February 2, 2026, at 5 p.m. Listing forms will be mailed in December 2025 to persons or businesses who have requested a listing form or filed a listing last year. Download a listing form at buncombenc.gov/propertyassessment or contact the Property Assessment office at (828) 250-4920.   Real Property   *All persons who own real estate must list any new additions, changes, or deletions that have been made since January 1, 2025. Please contact the Property Assessment office at (828) 250-4940 with questions.   Personal Property   *According to the North Carolina General Statutes, all property that is not defined or taxed as "real estate" or "real property" is considered to be "personal property."   *All persons who own personal property such as un-tagged motor vehicles, permanently tagged trailers, manufactured homes, boats and boat motors, or airplanes, must file a listing form annually. Download a listing form at buncombenc.gov/personallistingform.   Business Personal Property   *Business personal property is taxable whether it is owned, leased, rented, loaned, or otherwise made available to the business.   *All businesses are required to file a business personal property listing form annually during the listing period stated above, which includes: machinery and equipment; furniture and fixtures; computers; improvements to leased property; manufactured homes; aircraft; international registration plan (IRP) plated vehicles, supplies, etc. used in connection with the business. Download a listing form at https://www.ncdor.gov/property-tax-forms. This also includes all furnishings within a dwelling that is used as a long- or short-term rental. Download a Rental Listing form at buncombenc.gov/rentallistingform.   Extensions   *Listing extensions may be granted on request and for good cause shown. The listing extension must be requested no later than February 2, 2026 at businessextensions.buncombenc.gov.   *Extensions cannot be granted beyond March 16, 2026. If you are a new business for 2026, and have not filed a previous listing form, please emailbusinesslisting@buncombnc.govto request an extension prior to February 2, 2026.   Tax Relief   *Property tax relief may be available for Veterans, anyone 65 and older, or anyone permanently disabled under NCGS 105-277.1. Call (828) 250-4915 to see if you qualify or download an application at buncombenc.gov/taxrelief.   Reminder: Listing forms will be accepted January 2 - February 2, 2026. Property Assessment is located at 182 College St, Asheville, NC 28801, and is open Monday – Friday, 8 a.m.-5 p.m. except for holidays. Call (828) 250-4920 for more information. Instructions and forms are available at: buncombenc.gov/propertyassessment.   The County of Buncombe does not discriminate on the basis of race, color, religion, sex, age, national origin, handicap, or disability in admission or access to, or treatment or employment, in its services, programs, and activities, in compliance with applicable federal and state laws.   BUNCOMBE COUNTY PROPERTY ASSESSOR ***************************** December 2025 12/4, 12/11/2025 #11766349