Personal property such as untagged motor vehicles, boats, and or property rented to others as part of business, must be listed with the Personal Property Division of Brunswick County every year during the listing period of January 1 to January 31. A 10% late penalty will be applied to any personal property listed after January 31st. Listing abstracts will be sent to all taxpayers who listed these types of property for the prior tax year. If you do not receive an abstract and have acquired personal property that must be listed, it is your responsibility to contact the tax office
As with Motor Vehicles, personal property such as boats are collected based on the location of the vessel as opposed to where the owner may reside. Therefore, a vessel owner may live in city limits of Southport for example but pay personal property taxes to Village of Bald Head Island because the vessel is actually moored at the Bald Head Island Marina.