Welcome to
The Macon County Tax Administrator's Webpage
Welcome to Macon County North Carolina's Tax Administrator Website.
Our new site offers our citizens a number of features including a
user friendly tax record lookup , and secure online payments.
Macon County hopes that this
improved service proves to be a convenient resource to our citizens.If you have any questions about
information you find here on this site, please contact us. Our staff looks forward to serving you.
Business Personal Property Listing
Business Personal Property Tax is a tax on the furniture, fixtures, machinery & equipment, computer equipment, supplies, etc. that are owned and used in a business.
to list business personal property. The listing must be filed during the annual listing period, January 1 through January 31, no later than January 31st
to avoid a late listing penalty.
North Carolina General Statute §105-307 Extensions of
time to list may be granted upon written request to the Tax Department during the January listing period. These requests must be submitted no later than January 31. A letter requesting the extension
should be mailed to the Macon County Business Personal Property, 5 W. Main St., Franklin, NC 28734.
If you have listed your business personal property during the current year, the Tax Department will
send you the next year's listing form in early January. If you have not listed your business personal property during the current year,
please contact our office to request a listing form at 828-349-2144 or VISIT
Click LINK for Online Listing Portal for Businesses that have filed in previous years.
Personal Property Listing
All personal property that has a tax situs in North Carolina and subject to ad valorem taxation shall be listed annually with the exception of registered motor vehicles.
Personal property includes, but is not limited to, manufactured homes, boats, motor homes, jet skis, unregistered motor vehicles, trailers, airplanes, certain appliances, and household furnishings
in income-producing residential rental property.
NOTE: Personal property ownership and place of taxation shall be determined as of January 1. It is the duty of the owner to file a tax listing abstract with the
listing office during the month of January to avoid penalty for late listing.
Please contact the Personal Property department for listing forms or questions at 828-349-2144.
The Land Records (Mapping Office) is located on the Square in Downtown Franklin on the main level of the
Macon County Courthouse. All public access terminals and property information is available at this location.
Records that may be obtained at the mapping office includes Property Cards, Parcel Maps and County Maps Terminals
are also provided for document search, property search, collection information and general tax assessment information.
Visit Macon County's Land Records Online.
For more information about services, public announcements and job listings in Macon County, visit our
County Web Site.
The Tax Administrator's office is comprised of three divisions, Administration, Assessment and Land Records.
The Administration division identifies, maintains, lists and assesses all real and personal property, along with
billing and collecting of all tax revenues.
The Appraisal division is responsible for the appraisal and maintenance of all real and commercial property.
The Land Records office is responsible for maintaining all county property maps.
Our mission is to achieve all of these tasks in a fair, unbiased, and equitable manner, with a professional staff in a small town office environment.
Important Dates to Remember
January - General Listing Period and date to file for exemptions or exclusions
January 1 - Date of Assessment
January 5 - Last day to pay property taxes without interest
January 6 - Interest begins
January 1-31 - Tax Listing for all personal property excluding tagged motor vehicles
April - Meeting of Board of Equalization
April 15 - Last date to file listings with prior approved extension
April 26 - Deadline for Board of Equalization and Review
August - Tax bills for current year processed and mailed
