Statutes
This section provides property owners with the text of statutes providing for the three tax relief/deferment programs, use value assessment ("Present Use Value"), historic deferment, and property tax exemption. For additional statute information please visit the NC General Assembly Statute Search.
Tax Relief |
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| Elderly or Disabled Homestead Exclusion | Elderly or Disabled Homestead Exclusion | |
| Circuit Breaker Tax Deferment | Circuit Breaker Tax Deferment | |
| Disabled Veterans Exclusion | Disabled Veterans Exclusion | |
Deferred Tax Program |
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| Present Use Value | Present Use Value | |
| Wildlife Conservation | Wildlife Conservation | |
| Historic Building Program | Historic Building Program | |
Property Tax Exemptions |
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| Property Tax Exemptions | Property Tax Exemptions | |
Builder's Inventory Exclusion |
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| Builder's Inventory Exclusion | Builder's Inventory Exclusion | |