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.