You can use IMAP mail account
Syncing Notes with iTunes and OS X Mountain Lion v10.8
You can sync with the Notes app using IMAP or iCloud. Syncing Notes using iTunes is no longer supported on OS X v10.8 and later.
I have to ask myself why the syncing of notes is no longer supported except with IMAP or iCloud. This seems a step backward, and I am not entirely sure that I would have upgraded to Lion if I had been aware of this "Feature" I find it absurd, and a sad comment about Apple, that Evernote, a second party note app, syncs with no problems, yet the Apple app will not.