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HISTORICAL TAX DEFERMENT

Real property designated as a historic structure or site by a local ordinance adopted pursuant to G.S. 160A-399.4 or designated as a historic landmark by a local ordinance adopted pursuant to G.S. 160A-400.5 is designated a special class of property under authority of Article V, Section 2(2) of the North Carolina Constitution.

Property classified as historical is taxed uniformly in each local taxing unit on the basis of fifty percent (50%) of the true value of the property as determined pursuant to G.S. 105-285 and 105-286, or 105-287. After a property has been designated as historical property, the owner is required to submit a completed historical deferment application with the Cumberland County Tax Administration office.

The deferred taxes will not become due unless or until the property loses its eligibility for the benefit of this classification. This could occur because of a change in an ordinance designation or a change in the property which causes its historical significance to be lost or substantially impaired.

To request an application for the Historical Tax Deferment, please call our office at 910-678-7559. The completed application must be filed with the Tax Administrator’s office during the regular listing period, which is from January 1st through January 31st each year. Late applications may be considered for good cause through the last day of the calendar year in which the tax is levied.

A late application for deferment received after the calendar year ends will not be accepted and cannot be considered for approval or denial for any reason or circumstance.

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Cumberland County, NC.
All Rights Reserved.
County Courthouse
117 Dick Street
Fayetteville, NC 28301