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. 


AV-10 Application for Property Tax Exemption or Exclusion

AV-11 Continuing Care Retirement Center Addendum to Form AV-10

AV-65 Builders Property Tax Exemption

Property Tax Relief Programs 

Motor Vehicle Exemptions/Exclusion

Solid Waste Fee Exemption Form

Commercial Solid Waste Fee Exemption Form


Present-Use Value


A deferred tax program available to landowners of agricultural, horticultural, forestry & wildlife conservation acreage. 


Present-Use Value Program Guide

Use-Value Advisors Board Manual

Present-Use Value Brochure

AV-4 Present-Use Value General Statutes 

AV-5 Application for Present-Use Value 

AV-65 Builders Property Tax Exemption

Consulting Foresters

AV-56 Application for Wildlife Conservation Program

AV-3 Voluntary Payment of Deferred Taxes Without Disqualification

AV-6 Request for Voluntary Disqualification from Present Use Value

AV-7 Request for Estimate of Deferred Taxes


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