Rental furnishings tax · Free tool

January furnishings listing helper

List your rental’s furnishings at the right value: what each item cost, depreciated on the North Carolina Department of Revenue’s schedules. Then a short checkup covers the other ways rental owners overpay. Your list stays in this browser; we don’t see it.

For the listing due February 1, 2027. Values use the state’s 2026 schedules until the 2027 schedules are published (usually late November).

1Your rental

CountyProperty address (optional, for your worksheet)

2What’s in it

Start with a room, then fill in the year you bought each thing and what it cost. Add or remove lines to match the house.

Don’t include things that are part of the house (built-in cabinets and appliances, heating and air, water heater) or registered vehicles. Items bought in 2027 go on next year’s listing.

3Rental tax checkup

Furnishings are one part of a rental’s taxes. These questions catch the others.

Have you listed the rental’s furnishings with the county before?
Have you received a bill or notice for unlisted property from past years?Often called a "discovery" bill.
Did you get rid of or replace any furnishings during the past year?
Do you keep personal items at the property that guests can’t use?For example, a locked owner’s closet.
Does a property manager or cleaning company own any of the items (linens, supplies, equipment)?
Do you provide a registered golf cart, boat or trailer?
Was the house damaged this year (storm, flood, erosion, fire) and not fully repaired?
Did a new town, county or HOA rule limit short-term rentals at the property this year?
Do all your bookings come through Airbnb or Vrbo?
Do you take any bookings directly (your own site, repeat guests, a manager who collects rent)?
Will you need more time than January to gather receipts?

4Your results

Value on the state schedules

from $0 of furnishings bought before 2027

Itemized list, totals by type and your checklist, to attach to the county’s form.

Your checklist

List your furnishings by February 1, 2027
Every North Carolina rental lists its furnishings each January, even if it’s rented only a few times a year. List what you owned on January 1, 2027, with the year you bought each item and what it cost. Listing late adds a 10% penalty.
UNC School of Government: rental furnishings are taxable
Check the tax districts on your bill
Make sure you’re charged only for the town, fire and school districts the property is actually in. A tax charged by mistake can be released or refunded, up to five years back.
G.S. 105-381 (release or refund)

Get a reminder before the deadline

We’ll email you when the listing period opens and a week before it closes.

General information, not legal or tax advice. Your county chooses the schedule and decides the value; its form and deadline control.