Non-Profit & Other Exempt Programs
The North Carolina General Statutes provides for certain types of property to be exempt from taxation if they meet the requirements specified
by the statutes. Every owner of property claiming exemption or exclusion from property taxes has the burden of establishing that the property
is entitled to it and must file an application for the tax exemption or exclusion with the Cumberland County Tax Administration during the
regular listing period, which is from January 1 through January 31 each year.
Exemptions and exclusions for registered motor vehicles must be filed within 30 days of the due date as shown on the combined registration
and property tax renewal notice received from the North Carolina Department of Motor Vehicles.
FORM AV-10 must be submitted for
property owners to apply for certain types of property. Please see application for a complete list of exemptions.
- Real and personal property used for religious purposes (NCGS 105-278.3)
- Real and personal property used for educational purposes (NCGS 105-278.4)
- Real and personal property of religious educational assemblies used for religious and educational purposes (NCGS 105-278.5)
- Real and personal property used for charitable purposes (NCGS 105-278.6)
- Real and personal property used for educational, scientific, literary or charitable purposes (NCGS 105-278.7)
- Real and personal property used for charitable hospital purposes (NCGS 105-278.8)
- Pollution abatement and/or recycling equipment certified by the NC Department of Environmental & Natural Resources (NCGS 105-275(8))
This is a two-step process; please go to http://www.dornc.com/downloads/property_taxcert.html for complete details
Motor Vehicle Exemptions, N.C.G.S. 105-330.3(b)
Registered motor vehicles owned by Disabled Veterans whose vehicle has been adapted, and registered motor
vehicles used by non-profit/charitable organizations must file form AV-10V with the Tax Administration
office within 30 days of the due date as shown on the combined registration and property tax renewal notice received from the North Carolina
Department of Motor Vehicles to request an exemption from property taxes.
Antique Motor Vehicle Reduced Valuation, N.C.G.S. 105-330.9
Individual owners of motor vehicles registered with NC DMV and having a special historical license plate under N.C.G.S. 20-79.4 may qualify
for a reduced assessed value if all the statutory qualifications are met. Please click here for the Antique Automobile Application
Questionnaire which must be completed and returned to the Tax Administration office within 30 days of the due date as shown on the
combined registration and property tax renewal notice received from the North Carolina Department of Motor Vehicles.
Antique Airplane Reduced Valuation, N.C.G.S. 105-277.12
For an airplane to be considered for this reduced valuation, an annual application must be filed with the Tax Administrator showing that all of
the following conditions are being met:
- It must be registered with the Federal Aviation Administration
- It is a model year 1954 or older
- It is maintained primarily for use in exhibitions, club activities, air shows and other public interest functions
- It is used only occasionally for other purposes
- It is not used for the production of income
All completed applications should be submitted to:
Tax Administration, PO Box 449, Fayetteville, NC, 28302.