North Carolina General Statutes provide for certain types of property to be exempt from taxation. Every owner of property claiming exemption or exclusion from property taxes has the burden of establishing that the property is entitled to it and must file an application with the tax office during the annual listing period, January 1 through January 31.
To apply for exemption, you must file FORM AV-10 with the tax office during the annual listing period, January 1 through January 31. Please see the form for a complete list of exemptions.
- Real and personal property used for religious purposes (NCGS 105-278.3)
- Real and personal property used for educational purposes (NCGS 105-278.4)
- Real and personal property of religious educational assemblies used for religious and educational purposes (NCGS 105-278.5)
- Real and personal property used for charitable purposes (NCGS 105-278.6)
- Real and personal property used for educational, scientific, literary or charitable purposes (NCGS 105-278.7)
- Real and personal property used for charitable hospital purposes (NCGS 105-278.8)
- Pollution abatement and/or recycling equipment certified by the NC Department of Environmental Quality (NCGS 105-275(8)). This is a two-step process. Please go to http://www.dornc.com/downloads/property_taxcert.html for complete details.
Motor Vehicle Exemptions (NCGS 105-330.3)
Disabled veterans that own specially adapted, registered motor vehicles and registered motor vehicles used by non-profit/charitable organizations may apply by filing FORM AV-10V with the tax office within 30 days of the due date shown on the registration renewal notice from the NC Department of Motor Vehicles.
Antique Motor Vehicle Reduced Valuation (NCGS 105-330.9)
Individual owners of registered motor vehicles having a special historical license plate under NCGS 20-79.4 may qualify for a reduced assessed valuation. To apply, file the FORM AV-66 Antique Automobile Value Exclusion Application with the tax office within 30 days of the due date shown on the registration renewal notice from the NC Department of Motor Vehicles.
Antique Airplane Reduced Valuation (NCGS 105-277.12)
Airplanes meeting the following conditions may be entitled to reduced valuation:
- Registered with the Federal Aviation Administration
- Model year 1954 or older
- Maintained primarily for use in exhibitions, club activities, air shows, and other public interest functions
- Used only occasionally for other purposes
- Not used for the production of income
To apply, file the Antique Aircraft Application with the tax office along with your listing form.