Exemption/Exclusion, Present-Use Value
All property, real and personal, within the jurisdiction of the State shall be subject to taxation unless exempted or excluded. North Carolina General Statutes 105-275 through 105-278.8 provides a list of exemption/exclusion types and qualifications. Motor vehicle exemptions/exclusions can be found in North Carolina General Statute 105-330.3 and 105-330.9.
A deferred tax program available to landowners of agricultural, horticultural, forestry & wildlife conservation acreage.