The three main elements of the property tax system in North Carolina are real property, personal property, and motor vehicles. The regular listing period in North Carolina is the month of January.During a nonreappraisal year, the county commissioners may extend the listing period. The top portion of the listing form is for basic information about your business. The IPP Taxscribe Personal Online Listing System allows taxpayers to file extension requests, manage multiple listings, file online, and quickly update data. Question: Who is required to list business personal property for tax purposes? Answer: Any individual or corporation who has personal property that is used to. Get more information about what is considered personal property, how to list and tax bill information for personal property. Click on the icon below to list online your personal property items for those who have existing accounts. You will need your Account and Record number.