The regular listing period in Perquimans County is from January 1 to January 31st. Extensions for listing personal property may be granted by the Tax Department up to April 15, upon a timely filed request. The request for extension to list must be made in writing and before the end of the regular listing period.

The owner of taxable personal property must list his/her personal with the Tax Department annually during the regular listing period, plus any extensions granted. General listing forms can be obtained by calling the Tax Department. Listing business personal property forms and instructions can be downloaded.

The place for listing real property is the county in which the property is situated. The place for listing personal property (tangible and intangible) is normally the residence of the owner. A few of the exceptions to this rule as they apply to tangible personal property are as follows:

1. Tangible personal property of individuals who are not residents of this state will be taxable at the site at which it is located;
2. Tangible personal property owned by other than an individual taxpayer with no principal office in this state is taxable at the location of the property;
3. Tangible personal property located at a seasonal or temporary dwelling shall be taxable at the location of the seasonal or temporary dwelling; and
4. Tangible personal property used in connection with a business premises occupied or used by the owner of the personal property is taxable at the site of the business premises.