Exempt Property

North Carolina General Statutes allow for certain types of property to be exempt from taxation if they meet the requirements specified by the statutes. Any owner claiming this relief, with the exception of the U.S. Government, the State of North Carolina, and the counties and municipalities of the State, must file an application for exemption.

Request an Application and Filing Deadline

To request an application for exemption, please call our office at 919-856-5400 or submit an online request form at https://taxhelp.wake.gov/hc.

The completed application must be filed with the Department of Tax Administration during the regular listing period, which is from January 1 through January 31 each year.

Late Applications

Late applications may be considered for good cause through the last day of the calendar year in which the tax is levied. A late application for exemption received after the calendar year ends will not be accepted and cannot be considered for approval or denial for any reason or circumstance.

Determination of good cause is made on a case-by-case basis, taking into account all pertinent facts and circumstances. Upon a showing of verifiable good cause by the applicant, an application for exemption or exclusion filed after the due date may be considered by the board of county commissioners.

Examples of good cause may include:

• Physical or mental illness, infirmity, or disability that would reasonably affect the taxpayer’s ability to apply timely
• Death of the taxpayer or an immediate family member
• Active duty military deployment

Taxpayer neglect, oversight, or lack of awareness regarding due dates will not constitute good cause for a late exemption or exclusion application. The burden of proving both verifiable good cause for the late application and eligibility for the requested exemption or exclusion lies with the taxpayer.

Annual Listing of Exempt Personal Property and Leasehold Improvements

Important - The completion of an annual listing form is required of all individuals, partnerships, corporations, and associations who on January 1 own, control, or possess any amount of leasehold improvements or personal property used or held for a business purpose. The question of exempt status does not excuse any of the foregoing from this requirement.

Properties that may be exempt from Taxation

• 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)
• Certain real property held for sale by a builder (NCGS 105-277.02)

• Real property set apart for burial purposes that is owned for purposes of sale or rental (NCGS 105-278.2)