There is a newer version of the North Carolina General Statutes
2013 North Carolina General Statutes
Chapter 105 - Taxation.
Article 12 - Property Subject to Taxation.
- Section 105-274 - Property subject to taxation.
- Section 105-275 - Property classified and excluded from the tax base.
- Section 105-275.1 - 1: Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.
- Section 105-275.2 - 2: Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.
- Section 105-276 - Taxation of intangible personal property.
- Section 105-277 - Property classified for taxation at reduced rates; certain deductions.
- Section 105-277.001 - 001: Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.
- Section 105-277.01 - 01. Certain farm products classified for taxation at reduced valuation.
- Section 105-277.1 - 1. Elderly or disabled property tax homestead exclusion.
- Section 105-277.1A - 1A: Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.
- Section 105-277.1B - 1B. Property tax homestead circuit breaker.
- Section 105-277.1C - 1C. Disabled veteran property tax homestead exclusion.
- Section 105-277.1D - 1D. (Effective for taxes imposed for taxable years beginning on or after July 1, 2010. See note for repeal.) Inventory property tax deferral.
- Section 105-277.1E - 1E. . Reserved for future codification purposes.
- Section 105-277.1F - 1F. Uniform provisions for payment of deferred taxes.
- Section 105-277.2 - 2. Agricultural, horticultural, and forestland - Definitions.
- Section 105-277.3 - 3. Agricultural, horticultural, and forestland - Classifications.
- Section 105-277.4 - 4. Agricultural, horticultural and forestland - Application; appraisal at use value; appeal; deferred taxes.
- Section 105-277.5 - 5. Agricultural, horticultural and forestland - Notice of change in use.
- Section 105-277.6 - 6. Agricultural, horticultural and forestland - Appraisal; computation of deferred tax.
- Section 105-277.7 - 7. Use-Value Advisory Board.
- Section 105-277.8 - 8. (Effective for taxes imposed for taxable years beginning before July 1, 2012) Taxation of property of nonprofit homeowners' association.
- Section 105-277.9 - 9. (Effective for taxes imposed for taxable years beginning before July 1, 2011) Taxation of property inside certain roadway corridors.
- Section 105-277.9A - 9A. (Effective for taxes imposed for taxable years beginning on or after July 1, 2011. See note for delayed repeal.) Taxation of improved property inside certain roadway corridors.
- Section 105-277.10 - 10. Taxation of precious metals used or held for use directly in manufacturing or processing by a manufacturer.
- Section 105-277.11 - 11. Taxation of property subject to a development financing district agreement.
- Section 105-277.12 - 12. Antique airplanes.
- Section 105-277.13 - 13. Taxation of improvements on brownfields.
- Section 105-277.14 - 14. Taxation of working waterfront property.
- Section 105-277.15 - 15. Taxation of wildlife conservation land.
- Section 105-277.15A - 15A. (Effective for taxes imposed for taxable years beginning on or after July 1, 2013) Taxation of site infrastructure land.
- Section 105-277.16 - 16. Taxation of low-income housing property.
- Section 105-277.17 - 17. Taxation of community land trust property.
- Section 105-278 - Historic properties.
- Section 105-278.1 - 1. Exemption of real and personal property owned by units of government.
- Section 105-278.2 - 2. Burial property.
- Section 105-278.3 - 3. Real and personal property used for religious purposes.
- Section 105-278.4 - 4. Real and personal property used for educational purposes.
- Section 105-278.5 - 5. Real and personal property of religious educational assemblies used for religious and educational purposes.
- Section 105-278.6 - 6. Real and personal property used for charitable purposes.
- Section 105-278.6A - 6A. Qualified retirement facility.
- Section 105-278.7 - 7. Real and personal property used for educational, scientific, literary, or charitable purposes.
- Section 105-278.8 - 8. Real and personal property used for charitable hospital purposes.
- Section 105-278.9 - 9. Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 982, s. 21.
- Section 105-279 - Repealed by Session Laws 1981, c. 819, s. 2.
- Section 105-280 - Repealed by Session Laws 1973, c. 695, s. 4.
- Section 105-281 - Repealed by Session Laws 1973, c. 695, s. 10.
- Section 105-282 - Repealed by Session Laws 1973, c. 695, s. 8.
- Section 105-282.1 - 1. Applications for property tax exemption or exclusion; annual review of property exempted or excluded from property tax.
- Section 105-282.2 through 105-282.6 - 2 through 105-282.6. . Reserved for future codification purposes.
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