Exemptions, Exclusions, & Deferment

Under specific circumstances, property owners may be eligible for reduced taxes, or participation in other deferment or special programs. Currently certain programs exist for property owned by elderly or disabled persons, disabled veterans, non-profit organizations, commercial farms, and for wildlife management.

Elderly or Permanently Disabled Persons

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Disabled Veteran's Exclusion

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Present-Use Value Deferment
What is Present Use Value?

It is the value of the land in its current use as agricultural land, horticultural land, or forestland. The land meeting the eligibility requirements is taxed on the present-use value instead of market value of the land.

To be eligible for present-use values, a farm unit consisting of one or more tracts must meet the following requirements of North Carolina General Statute 105-277.

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Wildlife Conservation Deferment

North Carolina General Statute 105-277.15(b) Classification - Wildlife conservation land is designated a special class of property under Article V, Section 2(2) of the North Carolina Constitution and is to be appraised, assessed, and taxed in accordance with this section. Wildlife conservation land classified under this section must be appraised and assessed as if it were classified under G.S. 105-277.3 as agricultural land.

105-277.15(c) Requirements - Land qualifies as wildlife conservation land if it meets the following size, ownership, and use requirements:

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Requirements for Property Tax Exemption or Exclusion

North Carolina General Statute 105-282.1 governs applications for exemption or exclusion. Strict compliance is necessary in order for property to be properly exempted or excluded from taxation.

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