Tax Offices

Information & Instructions

Complete all sections at the top of the form, whether or not they are specifically addressed in these instructions. Make any changes/corrections to the information section as required. Attach additional sheets, if necessary. (If a Schedule or Group does not apply to you, indicate so on the listing form, DO NOT LEAVE A SECTION BLANK, DO NOT WRITE "SAME AS LAST YEAR." A listing form may be rejected for these reasons and could result in late listing penalties.)

1. Physical address: Please note here the location of the property. The physical location may be different from the mailing address. Post Office Boxes are not acceptable.
2. Principal Business in the County: What does the listed business do?
3. Other NC Counties where personal property is located: If your business has property normally located in other counties, list the counties here.
4. Contact person for audit: In case the Assessor's Office needs information, or to verify information listed, list the person to be contacted here.
5. If out of business: If the business we have sent this form to has closed, please complete this section and attach any additional information regarding the sale of the property.
6. Make any necessary address changes.

Schedule A - Depreciable Personal Property

Schedule A is divided into eight groups. Each is addressed below. Some records may have the column "Prior Year's Cost" pre-printed. This column should contain the cost information from last year's listing. If it does not, please complete this column. Referring to your last year's listing.

Acquisitions made during the previous twelve months are to be reported in the middle column titled "Acquisitions" as a line item for the current year just ended. Equipment transferred in from other locations should be reported at its historic cost, the year of original acquisition, not the year of transfer.
Removals are to be reported in the column titled "Removals" and matched to the original year of acquisition of the asset removed, not the year of disposal.
COST - Note that the cost information you provide must include all costs associated with the acquisition as well as the costs associated with bringing that property into operation. These costs may include, but are not limited to invoice cost, trade-in allowances, freight, installation costs, sales tax, and construction period interest.

The cost figures reported should be historical cost, that is the original cost of an item when first purchased, even if someone first purchased it other than the current owner. For example, you, the current owner, may have purchased equipment in 2014 for $100, but the individual you purchased the equipment from acquired the equipment in 2013 for $1000. You, the current owner, should report the property as acquired in 2013 for $1000.

Property should be reported at its market cost at the retail level or trade. For example, a manufacturer of computers can make a certain model for $1000 total cost. It is typically available to any retail customer for $2000. If the manufacturer uses the model for business purposes, he should report the computer at its market cost at the retail level or trade, which is $2000, not the $1000 it actually cost the manufacturer. Manufacturer/lessor businesses that lease the equipment that they manufacture must list their equipment at the retail level of trade rather than their manufacturing cost.

Group(1) Machinery & Equipment

This is the group used for reporting the cost of all the machinery and equipment. This includes all warehouse and packaging equipment, as well as manufacturing equipment, production lines, hi-tech or low-tech. List the total cost by year of acquisition, including fully depreciated assets that are still connected with the business. For example, a manufacturer of textiles purchased a knitting machine in October 2000 for $10,000. The sales tax was $200, shipping charges were $200, and installation costs were $200. The total cost that the manufacturer should report is $10,600, if there were no other costs incurred. The $10,600 should be added in group (1) to the 2000 current year's cost column.

Group(2) Construction in Progress

CIP is business personal property that is under construction on January 1. The accountant will typically not capitalize the assets under construction until all of the costs associated with the asset are known. In the interim period, the accountant will typically maintain the costs of the asset in a CIP account. The total of this account represents investment in tangible personal property and is to be listed with the other capital assets of the business during the listing period. List in detail. If you have no CIP, write "none".

Group(3) Office Furniture & Fixtures

This group is for reporting the costs of all furniture and fixtures, and small office machines used in the business operation. This includes, but is not limited to, file cabinets, desks, chairs, adding machines, curtains, blinds, decorative accessories, ceiling fans, window air conditioners, telephones, intercom systems, and burglar alarm systems.

Group(4) Computer Equipment

This group is for reporting the costs of non-production computers and peripherals. This includes, but is not limited to, personal computers, mid-range, or mainframes, as well as the monitors, printers, scanners, magnetic storage drives, cables, and other peripherals associated with those computers. This category also includes software that is capitalized and purchased from an unrelated business entity. This does not include high-tech equipment such as computerized point of sale equipment or high-tech medical equipment, computer-controlled equipment, or high-tech computer components that control the equipment. This type of equipment would be included in Group (1).

Group(5) Leasehold Improvements

This group includes real estate improvements to leased property contracted for, installed, and paid for by the lessee, which may remain with the real estate, thereby becoming an integral part of the leased fee real estate upon expiration or termination of the current lease, but which are the property of the current lessee who installed it. (Examples are lavatories installed by the lessee in a barber shop, special lighting, or a dropped ceiling.) If you have no leasehold improvements, write "none."

Group(6) Expensed Items

This group is for reporting any assets that would typically be capitalized, but due to the business capitalization threshold, have been expensed. Section 179 expensed items should be included in the appropriate group (1) through (4). Fill in the blank which asks for your business' "Capitalization Threshold." If you have no expensed items, write "none".

Group(7) - Supplies

All businesses have supplies. These include normal business operating supplies. Schedule C lists some of the various types of supplies, but is not limited to those mentioned. Remember, the temporary absence of property on January 1 does not mean it should not be listed if that property is normally present. Supplies that are immediately consumed in the manufacturing process or that become a part of the property being sold, such as packaging materials or raw materials, for a manufacturer, do not have to be listed. Even though inventory is exempt, supplies are not. Even if a business carries supplies in an inventory account, they remain taxable.

Schedule B- Vehicular Equipment - Attach additional sheets if necessary

Motor Vehicles registered with the NC Department of Motor Vehicles as of January 1 do not have to be listed. If you own Unregistered Vehicles, Multi-year tagged trailers, mobile offices, manufactured homes, boats, aircraft, or special bodies attached, they must be listed.

Schedule C (Leased Equipment)- Property in your possession, but owned by others

If on January 1, you have in your possession any business machines, machinery, furniture, vending equipment, game machines, postage meters, or any other equipment which is loaned, leased, or otherwise held and not owned by you, a complete description and ownership of the property should be reported in this section. This information is for office use only. Assessments will be made to the owner/lessor. If you have none, write "none" in this section. If property is held by a lessee under a "capital lease" where there is a conditional sales contract, or if title to the property will transfer at the end of the lease due to a nominal "purchase upon termination" fee, then the lessee is responsible for listing under the appropriate group.

Schedule D - Workspace

This schedule is to be used to identify, in detail, the acquisition and/or disposal activity in Schedule A, Groups 1-7, for the twelve months prior to January 1. Attach an additional list, if necessary.

Affirmation

If the form is not signed by an authorized person, it may be rejected and could be subject to penalties. This section describes who may sign the listing form. Listings submitted by mail shall be deemed to be filed as of the date shown on the postmark affixed by the U.S. Postal Service. Any other indication of the date mailed (such as your own postage meter) is not considered, and the listing shall be deemed to be filed when received in the office of the tax assessor. Any person who willfully attempts, or who willfully aids or abets any person to attempt, in any manner to evade or defeat the taxes imposed under this Subchapter (of the Revenue Laws), whether by removal or concealment of property or otherwise, shall be guilty of a Class 2 misdemeanor. (Punishable by imprisonment up to 60 days)

Joblink is located on the campus of Blue Ridge Community College and is a partnership of community agencies committed to providing quality job planning, education, training and job placement services for all residents in Henderson County. To learn more about Joblink please contact us at (828) 694-1755.

Work permits are issued by our receptionist in the Social Services lobby. Your child must be present to sign and bring proof of age along with the completed permit, signed by both employer and parent/guardian.

Any individuals(s) or business(es) owning or possessing personal property used or connected with a business or other income producing purpose on January 1. Temporary absence of personal property from the place at which it is normally taxable shall not affect this requirement. For example, a lawn tractor used for personal use, to mow the lawn at your home is not listed. However, a lawn tractor used as part of a landscaping business in this county must be listed if the lawn tractor is normally in this county, even if it happens to be in another state or county on January 1.

NCGS 105-308 reads that ..."any person whose duty is to list any property who willfully fails or refuses to list the same within the time prescribed by law shall be guilty of a Class 2 misdemeanor. The failure to list shall be prima facie evidence that the failure was willful." Pursuant to NCGS 14-3, a class 2 misdemeanor is punishable by imprisonment for up to six months.

Whether you have children or not the law requires you must go through 30 hours of preparatory training before a person can be licensed as a foster parent in North Carolina. This training is called MAPP/GPS(Model Approach to Partnership in Parenting/Group Preparation and Selection). The purpose of MAPP/GPS is to inform potential parents about the needs of children who come into the foster care system, and to help them decide whether they can parent these children. The training will explain the importance of working in partnership with our social service agency, the court system and birth families to meet the needs of children who have be physically, mentally, sexually abused or neglected or abandoned. 
The law does not specify the number of training hours to become an adoptive parent; however, Henderson County Department of Social Service encourages those who are considering adoptions to take the MAPP/GPS training, especially if you do not have a specific child in mind at the beginning of consideration. 

Values are placed on real property using either one or a combination of the following appraisal approaches:

• Sales comparison or market approach.  This approach compares the selling prices of similar properties and places a value on those properties based on actual selling prices. This approach is the most accurate when there are numerous arms-length sales occurring.
• Cost approach.  Values are determined on what it would cost to replace a similar property at current building costs minus depreciation based on a variety of factors and the age of the property.  This approach is best used for unique properties or newer construction.
• Income Approach.  This approach is used primarily for income producing properties such as apartment buildings or business offices.  Revenues are analyzed to determine a net operating income. This income is then capitalized to determine a value for the property.

A Notice of Assessed Value will be mailed to all Henderson County real property owners on file with the Henderson County Assessor's office in February 2027.

You and Henderson County Department of Social Services will enter into a “partnership agreement” describing the duties and responsibilities of each. The following is a general overview of our foster parent’s role:

• Realize foster care is meant to only be temporary. When children first come into care “Reunification is always the first goal”. Therefore cooperation and being a team player is very important.

• Protect and supervise children.

• Help foster children to feel accepted and loved.

• Allow the foster child to express his or her feelings about their past or present situation.

• Help prepare the child for any future plans that are made.

• Hold in strictest confidence any information about the foster child and their birth families.

Under specific circumstances, property owners may be eligible for reduced taxes or participation in other deferment or special programs. To participate in these programs, requirements specified by North Carolina law must be met. Available programs are listed below. For detailed information regarding these programs, please visit the Tax Department's website at www.hendersoncountync.gov/tax These programs include:

• Elderly, Disabled, and Disabled Veteran Relief; and
• Exempt Property.

North Carolina law exempts some peoperties from property taxes if certain requirements are met. Some types of exempt property are:

• Property used for religious purposes;
• Property set aside for burial;
• Property used for educational, scientific or literary purposes; and
• Property used for charitable purposes.

Applications for exemption are accepted by the Tax Department during January of each year.

Present-Use Value Program. The North Carolina General Assembly enacted the Present-Use Value Program allowing reduced tax assessments for individually owned property currently in use for agriculture, horticulture, or forestry. Property accepted into this program is taxed at its "present use" as a farm. The present-use value is usually less than the market value of the property. The difference between the present-use value and the market value is deferred. When the property or a portion of it is removed from the program for any reason, the deferred taxes for the current year and the previous three years, plus interest, becomes due. Applications for this program are accepted during January of each year.

For more information on any of these programs, please contact the Tax Department at 828-697-4870 or visit our website at www.hendersoncountync.gov/tax

It is the responsibility of the Assessor to value most taxable property within the County. The total value of all property within the County is the tax base. Each County agency or department submits an annual operating budget to the County Manager. The County Manager then submits a recommended total County budget to the County Commissioners for consideration. The Board of Commissioners carefully reviews the recommended budget and conducts a public hearing for citizen input. By the end of June, the Board of Commissioners adopts a budget for the fiscal year beginning July 1. The budget, less any additional revenues to be received by the County, is divided by the value of the tax base to determine a tax rate. The tax rate is based on amounts per each $100 in property value. A similar process is completed for each municipality and fire district within Henderson County. 

Property tax bills are mailed in August of each year and become due on September 1st. Taxpayers have until the following January 5th to pay the bill without interest. January 5th is the deadline for paying property taxes before they become delinquent. If you are interested in a payment plan, contact our Collections Division at 828-697-5595.

The owner of the property as of January 1st of the current tax year is responsible for taxes for the entire year unless the property changes ownership during the tax year. If there is a change of ownership, the owner of record on the following January 6th (or the date interest begins), and any subsequent owner, will be held liable for any unpaid real property taxes. The Tax Department does not prorate real estate taxes. Proration is handled between the buyer and seller at the time of the sale. Tax liens against the property will remain in effect until paid in full. It is the responsibility of the new owner to pay any taxes due before January 6th. 

The majority of children are reunified with their birth families. If for some reason a child is not able to return home, then he or she may become available for adoption. Since the children have established a bond with their foster parents, the adoptions review team will give consideration to the foster parents if it is in the best interest of the child to remain with them. 

For further information on adoption please contact our adoption social worker at (828) 694-6260.

Contact the Henderson County Department of Social Services to learn more about becoming a foster parent, (828) 694-6252 to request an application packet or click here to email us.

A permit is required whenever a major component of the system is being replaced or relocated (e.g., tank replacement, drain field relocation, expansion or replacement).

A permit is not required for routine maintenance of the system (e.g., cleaning the effluent filter; pumping the septic tank; replacement of an effluent pump, float switch, access lid, or distribution box, when replaced by an NC-certified onsite wastewater contractor).

Please contact our office to discuss your potential project and possible funding options. To learn about these programs, visit the Division of Soil and Water Conservation website.

A General Obligation (G.O.) bond is a financing tool (typically 20 years) used by local governments to borrow significant amounts of money for long-term capital projects. These bonds are backed by the full faith, credit, and taxing power of the County. Because of this pledge, voter approval is required to authorize their use. Once approved by voters, the Board of Commissioners must formally authorize the issuance of the G.O. bonds before any project can begin. The bond sale is then coordinated with the North Carolina Local Government Commission (LGC).

We provide free science-based educational lessons to students in any academic setting. These lessons are tailored to teacher’s needs and are designed to help meet the NC Essential Standards. Contact the Henderson Soil and Water Conservation District Education Coordinator, April Hoyt, to schedule an appointment (828-697-4949).

1. On the left panel, under "Address", type in the address you're searching for.  (See image above.) For best results you may want to omit the street type (Street, Lane, Road, Avenue, etc.) -- for example just enter "271 Bearcat" instead of "271 Bearcat Blvd".
2. (Note: searching by owner name or REID works similarly.)
3. You should see potential search results appear under the search box -- select the result that matches your search
4. Click "Search", and the system should zoom you into the parcel.
5. The "Results" screen should appear. 
6. Go to the bottom of the Results screen to see floodplain, school districts, and other important information about the property.
7. Click the "Real Property Link" or the other links at the top to get more detailed information about the property.
8. Click the "Deed Link" or "Plat Link" to link to deeds and plats.
9. Click "Adjoiners" or "Select by Buffer" near the top of the Results screen
10. Click on an adjacent parcel on the map to see property information about other parcels nearby.

As of September 8th, 2025, GoMaps has retired and the new GISWeb is available.

Details

In 2024, Henderson County was given notice that our consultant would end support for GoMaps (our former online GIS).  This was due in part to the retirement of the system that GoMaps was built upon (ArcGIS API for JavaScript version 3).  Due to the nature of the back-end system, it was not possible to simply migrate the old GoMaps to a new system; rather, a new system had to be built from the ground up.

Visit https://ncowcicb.info/ for a complete list of certified septic installers.

If you have witnessed or are aware of a septic violation, you can file a Nuisance Complaint with our department. This form must be signed and dated and is considered public record. 

If you have an environmental concern that does not involve septic systems, please visit the Dept. of Environmental Quality website to see if it falls under their jurisdiction. 

Bond financing is often used for capital projects that are above and beyond the scope of the annual operating budget or are for projects that will benefit citizens for many years in the future. General Obligation (G.O.) bonds typically offer the lowest interest rate for a local government, because under this type of long-term borrowing, a local government like Henderson County pledges its full faith and credit (taxing power) to repay the debt over a specified term. While there are several ways to finance major capital projects - current revenues, capital reserve funds (setting aside money over time), and other bonds, G.O. bonds provide the least costly source of borrowed cash to fund major projects

Making the transition from elementary to middle school is often difficult for children. This transition is even more difficult for a child with a disability. Middle school is a time when a child becomes an adolescent and he/she faces new challenges, academically and socially. We hope that the tools below will help you and your child prepare for this transition process.

Useful Tools

• Snapshot Profile About Your Child with Special Needs (PDF)
• Signs that Your Child with Special Needs is Being Bullied (PDF)
• Five Steps to Take to Protect Your Child from Being Bullied (PDF)
• Sex Education for Youth with Special Needs (PDF)
• Communication Tips for Parents - English (PDF)
• Communication Tips for Parents – Spanish (PDF)

The best way to apply is through the Online Public Portal.

The Natural Resources Conservation Service provides Web Soil Survey, a tool that can assist you in finding your soil type for your property or project. Visit this website to use the Web Soil Survey.

To turn municipalities (and other layers) off:

1. click "Layers" in the upper left corner
2. Click the arrow next to the "Primary Layers" category
3. Click the checkbox next to the "Municipal Boundaries" layer to turn it on or off.

Under North Carolina law, a local government holding a referendum for the purpose of issuing general obligation (G.O.) bonds must specify general categories of capital projects for which bond proceeds may be used. Within these categories, a local government may identify specific projects that are intended to be funded by the bond proceeds - the "bond package." However, due to the lengthy process involved with identifying, designing, and implementing projects, as well as the lack of detailed cost and other project information available at the time of the bond referendum, the specific projects identified in the bond package may change over time. The question that the actual bond referendum therefore asks of voters is whether they authorize local government to use the G.O. bonds as a financing tool for the general category of projects up to the amount specified in the question.

Yes. Septic permits expire after 5 years from the time the permit is written. You cannot renew or extend the life of a permit. You must have the septic system installed within 5 years, or start the permit process over. An Existing System Approval expires one year after the date of issuance.

Bond referenda can be held during a regular election when the polls are open across the entire jurisdiction affected by the referendum. Voters in Henderson County will be able to vote on the bond during the November 3, 2026, General Election. 

To vote, you must be a registered voter and reside within Henderson County. - Early voting begins October 15, 2026 - Election Day is November 3, 2026

For voter registration information, contact the Henderson County Board of Elections at https://www.hendersoncountync.gov/elections or call 828-697-4970.

You can view your scheduled inspections through the Online Public Portal. 

1. Log into your account. 
2. Click the Inspections link to view the list of your upcoming inspections.
3. The inspector's name will be listed under the inspector column.

If you applied for your permit in person and do not have a portal account, you will need to contact our office.

Roads in Henderson County are maintained by either:

• NCDOT (NC Department of Transportation)
• Various municipalities (Hendersonville, Laurel Park, Mills River, and Fletcher)
• Private groups

To determine who maintains a road:

• On GISWeb, go to "Address or Street Search".
• Under "Enter Street Name", enter the street name and then click "Search".
• The different segments of the road should appear under "List" on the left panel.
• If the road has a value greater than 0 under State Road Number, Primary Federal Road Number, Secondary Federal Road Number, Primary State Road Number, or Secondary State Road Number, then it is maintained by NCDOT.
• If the numbers in these fields are all 0, then:
  • If it's NOT within a municipality, then it is privately maintained.
  • If it IS within a municipality, it MAY be maintained by that municipality.
    • If it is in Hendersonville City Limits, go to the City's map of City-maintained roads to determine if it's maintained by the City of Hendersonville.
    • If it is in Town of Laurel Park, go to Laurel Park's "Town Maps" page to see which roads they maintain.
    • If it is the Town of Mills River, Town Center Drive is the one road they maintain.
    • If it is in the Town of Fletcher, go to the NCDOT's Powell Bill Map to determine which roads are town-maintained.

Absolutely no public funds may be expended for the purpose of advocating for or against a bond referendum. The County may only provide information to voters to assist them in making an informed decision.

We do not collect or analyze water samples. Contact the Henderson County Division of Environmental Health in the Department of Public Health (828-692-4228) or contact a private water testing lab. A list of labs that test specific contaminants can be found at the NC Department of Environmental Quality’s Water Resources Division website.

To learn more about wells in Henderson County, view the article "Testing Wells in Henderson County."

For general information, use the map provided by the NC Department of Environmental Quality. Click on your stream or river to learn about your watershed. Then, use this link to learn more about the water classification.

Soil and Water Conservation Districts do not have regulatory authority. Contact the NC Department of Environmental Quality's Asheville field office at (828) 296-4500.

For questions regarding the General Obligations Bond, email gobond@hendersoncountync.gov

We do not. The Henderson County Division of Environmental Health in the Department of Public Health (828-692-4228) should be able to assist you.

The data presented on Henderson County GIS websites is not "live" data, but consists of map data that is updated on a regular basis.  Parcel, Street, and Address data are usually updated daily, and other map layers are updated as changes become available.  Typically (but not always), the data you see on the GIS websites is 1 day old, meaning that the GIS edits were performed on the last business day.

Please see the metadata for further clarification of accuracy and currency of the map data on this website.

Please contact Henderson County Center of NC Cooperative Extension at 828-697-4891. They have several staff and volunteers to help with plant identification.

2024 (pre-Helene) EagleView orthophoto dates:

January 4th through January 8th, 2024

2023 State Orthophoto dates:

2/18/2023, 2/28/2023, 3/4/2023, and 3/5/2023

2022 Orthophoto Dates:

Starting 12/26/2021 and ending 2/12/2022.

2018 Orthophoto Dates:

Starting on February 28, 2018 and ending on March 1st, 2018.

2015 Orthophoto Dates:

Starting on March 6th, 2015 and ending on April 1st, 2015.

2010 Orthophoto Dates:

March 19, 2010 | March 24, 2010 | March 30, 2010 | April 4, 2010 | April 6, 2010 | April 13, 2010

2007 Orthophoto Dates:

Starting on March 13th, 2007 and ending on April 6th, 2007.

2001 Orthophoto Dates:

Starting on February 1st, 2001 and ending on March 31st, 2001.