House Bill 896 Summary

• Repeals G.S. 105-304(a1) and (b)(3) to remove outdated personal property listing provisions.

• Adds new G.S. 105-310.1 authorizing counties to provide electronic listing of personal property in accordance with Department of Revenue standards, subject to board of county commissioners approval.

• Extends the electronic personal property listing deadline to June 1 for counties that adopt electronic listing, replacing the standard January 31 deadline.

• Modifies G.S. 105-311 to allow personal property abstracts to be submitted by mail or electronically, with electronic signatures permitted for electronic submissions if approved by the Department of Revenue.

• Updates notice requirements in G.S. 105-296 to require assessors to include information about electronic listing procedures and timetables when counties offer this option.