Personal Property is listed and appraised annually as of January 1st.
The filing period begins on January 1st and ends on January 31st. If the 31st is a weekend or holiday, then the filing deadline moves to the next business day. Listings received after January 31st are subject to a late listing penalty.
Personal Property that is in Beaufort County or stored at a storage facility, hangar, campground, mobile home park, or marina is to be listed annually with the Beaufort County Assessor’s Office.
All personal property owned by a business is to be listed with the Beaufort County Assessor’s Office.