There is a newer version of the North Carolina General Statutes
2010 North Carolina Code
Chapter 105 Taxation.
Article 12 - Property Subject to Taxation.
- 105-274. Property subject to taxation.
- 105-275. Property classified and excluded from the tax base.
- 105-275.1: Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.
- 105-275.2: Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.
- 105-276. Taxation of intangible personal property.
- 105-277. Property classified for taxation at reduced rates; certain deductions.
- 105-277.001: Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.
- 105-277.01. Certain farm products classified for taxation at reduced valuation.
- 105-277.1. Elderly or disabled property tax homestead exclusion.
- 105-277.1A: Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.
- 105-277.1B. Property tax homestead circuit breaker.
- 105-277.1C. (Effective for taxes imposed for taxable years beginning on or after July 1, 2009) Disabled veteran property tax homestead exclusion.
- 105-277.1D. (Effective for taxes imposed for taxable years beginning on or after July 1, 2010. See note for repeal.) Inventory property tax deferral.
- 105-277.1E. Reserved for future codification purposes.
- 105-277.1F. Uniform provisions for payment of deferred taxes.
- 105-277.2. Agricultural, horticultural, and forestland Definitions.
- 105-277.3. Agricultural, horticultural, and forestland Classifications.
- 105-277.4. Agricultural, horticultural and forestland Application; appraisal at use value; appeal; deferred taxes.
- 105-277.5. Agricultural, horticultural and forestland - Notice of change in use.
- 105-277.6. Agricultural, horticultural and forestland - Appraisal; computation of deferred tax.
- 105-277.7. Use-Value Advisory Board.
- 105-277.8. Taxation of property of nonprofit homeowners' association.
- 105-277.9. Taxation of property inside certain roadway corridors.
- 105-277.10. Taxation of precious metals used or held for use directly in manufacturing or processing by a manufacturer.
- 105-277.11. Taxation of property subject to a development financing district agreement.
- 105-277.12. Antique airplanes.
- 105-277.13. Taxation of improvements on brownfields.
- 105-277.14. Taxation of working waterfront property.
- 105-277.15. (Effective for taxes imposed for taxable years beginning on or after July 1, 2010) Taxation of wildlife conservation land.
- 105-277.16. Taxation of low-income housing property.
- 105-277.17. (Effective for taxes imposed for taxable years beginning on or after July 1, 2010) Taxation of community land trust property.
- 105-278. Historic properties.
- 105-278.1. Exemption of real and personal property owned by units of government.
- 105-278.2. Burial property.
- 105-278.3. Real and personal property used for religious purposes.
- 105-278.4. Real and personal property used for educational purposes.
- 105-278.5. Real and personal property of religious educational assemblies used for religious and educational purposes.
- 105-278.6. Real and personal property used for charitable purposes.
- 105-278.6A. Qualified retirement facility.
- 105-278.7. Real and personal property used for educational, scientific, literary, or charitable purposes.
- 105-278.8. Real and personal property used for charitable hospital purposes.
- 105-278.9. Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 982, s. 21.
- 105-279. Repealed by Session Laws 1981, c. 819, s. 2.
- 105-280. Repealed by Session Laws 1973, c. 695, s. 4.
- 105-281. Repealed by Session Laws 1973, c. 695, s. 10.
- 105-282. Repealed by Session Laws 1973, c. 695, s. 8.
- 105-282.1. Applications for property tax exemption or exclusion; annual review of property exempted or excluded from property tax.
- 105-282.2 through 105-282.6. Reserved for future codification purposes.
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