January 31 Filing Deadline for Most North Carolina Property Tax Exclusions and Exemptions

NC property tax exemptions deadline

North Carolina law provides for several exemptions or exclusions from property taxes for property owned and used by certain users in specified ways. Some of these exemptions and exclusions are automatic (e.g. government-owned property, non-business personal property). Others require a one-time application (e.g. various charitable, educational, literary and scientific exclusions). Finally, some require application each year in which the taxpayer wants the exemption or exclusion (e.g. builders' inventory exemption, circuit breaker exemption).

Most of the exclusions are listed in North Carolina General Statute 105-275(1)-(48), with a few swept in under other statutes.  The exemptions are generally found in North Carolina General Statutes 105-278.1 through 105-278.8.

If an application is required, in most cases, the due date for that application is the end of the "listing period."  When referring to all things property tax in North Carolina, that term means the month of January.  So, the deadline for submitting a exemption or exclusion application for 2021 is January 31, 2021. 

Some programs allow a longer application period, such as the elderly/disabled program, which has a June 1 application deadline. Others give county boards of commissioners or other similar bodies discretionary authority to grant late applications if they think the late application was due to good cause, like the builders' inventory exemption.  Still, if you think you own property that might qualify for an exemption or exclusion, you should make every effort to get an application prepared and submitted by the Jan. 31st deadline.

About the Author

Justin Hardy

Justin M. Hardy

Justin focuses his practice on property tax appeals, intellectual property law, tax controversy law, and general business law.  He is a regular contributor to both The North Carolina Property Tax Law Monitor and The Trademarketing Blog.  You can follow him on Twitter @JustinHardyBDP.
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