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What Businesses Should Know About Business Personal Property Tax

By John A. Cocklereece

The majority of property tax appeals concern arguments over the value of real estate, such as commercial retail buildings, commercial office buildings, multi-family buildings, and industrial facilities. However, real estate is not the only type of property that is taxable in North Carolina for property tax purposes. Business personal property is also taxable for property tax purposes. The following Q&A outlines the basics of business personal property taxation.

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