North Carolina General Statutes allow for certain types of property to be exempt from property taxes if they meet the requirements specified by the statutes. Some types of exempt property may include but are not limited to the following:
- Property used for religious purposes
- Property set aside for burial purposes
- Property used for educational, scientific, or literary purposes
- Property used for charitable purposes
Refer to Article12 of NCGS Chapter 105 titled "Property Subject to Taxation" for specifics.
Applications: To apply for exemption, an application (AV-10) must be filed with the Assessor's Office during the regular listing period, which is the month of January. The application is available here as well as on our forms page.
For additional information please contact:
Tax Listing Manager