North Carolina law requires residents in every county to list their individual and business personal property with the local tax unit. The annual listing period is January 1 -February 2, 2009. During the first week of January, Durham County's property owners will receive their 2009 Durham County listing form from the Durham County Tax Administration Office.

Listing forms are mailed annually to inform citizens of the listing requirement and any state statute changes that will affect taxpayers. "Citizens are encouraged to thoroughly review listing forms received in the mail," said Keshia Johnson, deputy tax administrator for the Durham County Tax Administration Office. "Failure to list personal property with the tax office, prior to the deadline, will result in a 10% penalty added to a citizen's tax bill."

Citizens will notice the following new areas of interest on the listing forms:

Exemptions: Elderly/Disabled, Disabled Veteran, Circuit Breaker- Each of the new exemptions requires an application to be completed. Citizens that meet exemption requirements should request that an application is mailed to their home by checking the selection on their 2009 Durham County listing form.

Animals: Cats/Dogs - This section is applicable to the ownership of pets by county residents. Citizens must list cats and dogs that are four months and older on their 2009 Durham County listing form. Completed listing forms should be returned to the Tax Administration Office. Listing is required by individuals and kennels.

Citizens are required to list the following with the Tax office:

Any improvements or changes to real property since the last listing period in January 2008.

- Mobile homes, campers, boats and boat motors, jet skis, personal watercraft and airplanes.

- Any untagged or unlicensed motor vehicles (i.e. cars, trucks, vans, trailers, motorcycles and any similar equipment).

- Furnishings and appliances provided by a landlord to a tenant.

- Personal property used in a business, trade or profession or farm activity.

- Farm equipment.

Citizens that do not have personal property or animals to list should indicate their status on the listing form and return it signed to the Tax Administration Office. Citizens that did not receive a listing form via mail can access a form via the Tax Administration Office website at tax.durhamcountync.gov under the heading "Property Tax Forms and Publications." Citizens can also obtain a listing form by visiting the Tax Administration Office located on the first floor of the Durham County Administrative Complex at 200 E. Main Street in Durham. The Tax Administration Office's hours are between 8:30 a.m. and 5 p.m.

For more information about tax listing forms, contact the Tax Administration Office at 919-560-0300, or visit http://www.durhamcountync.gov/departments/txad/ .