The 2024 business personal property listing form and instructions is for any individual(s) or business(es) owning or possessing personal property. File a business personal property tax listing with the county in North Carolina in which the property is located.Fill out the Affidavit for Collection of Personal Property of Decedent (AOC-E-203B). 2. Business personal property tax is based on a list of your assets. However, not all states tax these assets in the same way. Taxscribe is Mecklenburg County's web portal for filing business personal property extension requests and listings. Answer: In September of each year a personal property declaration is mailed to each business owner.