Complete the business personal property listing form. The three main elements of the property tax system in North Carolina are real property, personal property, and motor vehicles.Real property consists of land. What if my property is billed in the wrong taxing code (district)?. Click on one of the topics below to get answers to Frequently Asked Questions: REAL ESTATE PERSONAL PROPERTY. In addition to paying your taxes up-front and in-full, you can also prepay your taxes with two of our programs. Is your tax bill too large to pay all at once? North Carolina General Statutes 105-317.1(c):. Your agent could be of assistance when filling out forms and documents required to proceed with your claim. If you move to South Carolina from another state, you'll want to get an SC driver's license and transfer your vehicle's title and registration.