CARTERET COUNTY
ASSESSOR'S OFFICE
N O R T H C A R O L I N A
REQUIREMENTS FOR PROPERTY EXEMPTION OR EXCLUSION
N.C.G.S 105-282.1 governs applications for exemption or exclusion.
Strict compliance is necessary in order for property to be
properly exempted or excluded from taxation.
Every owner claiming exemption or exclusion
has the burden of establishment that the property is entitled
to such preferential treatment. Because taxation is the rule
and exemption, doubts about the property's entitlement to
the exemption should be resolved in favor of taxing the property.
By proceeding in this way, a Board of Equalization and Review
protects all taxpayers. Keep in mind that when one property
is exempted, the tax burden on all other properties increases.
Whenever in doubt, construe towards taxation and away from
exemption.
If a taxpayer claiming exclusion under one of
the sections did not file an application during the calendar
year for which the exclusion is claimed, property cannot be
excluded, nor can the taxes due on the property be released
or compromised, except in one instance, N.C.G.S. 105-312©
provides that when unlisted property is discovered by the
Assessor under the provisions of G.S. 105-312, the body hearing
the taxpayer's appeal may grant an exemption or exclusion
if the property meets the necessary requirements. This is
the only instance in which a taxpayer may receive benefit
for a prior year based on a current year application, and
it applies only where the property was not listed in prior
years.
LATE APPLICATIONS
The general rule, is the application must be
filed with the Assessor during the listing period. Most often,
this is the month of January.
North Carolina General Statute 105-282 however,
provides an avenue for the receipt and approval of untimely
filed applications. To be approved, the applicant must show
good cause for his/her failure to make a timely application.
Furthermore, the decision to accept and approve untimely applications
rests not with the Assessor, but with the Board of Equalization
and Review, the Board of Commissioners or the governing board
of a municipality, as appropriate.
Untimely applications approved in this manner
apply only to the current tax year. This bears a closer look
as it comes up so often. If a church (or other owner which
may qualify for exemption or exclusion of certain items of
real or personal property), owns property which is listed
for tax year 2002 (whether listed by the owner or by the county
through its permanent listing system), and if no late application
showing good cause is received during 2002, the property is
taxable for 2002, regardless of the religious use made of
it. If the church does not raise a question until 2002, no
retroactive exclusion or exemption is possible, and consequently
the tax may not be released or refunded.
Who is required to file an original application,
BUT NOT an annual reapplication?
The following owners do not have to reapply
unless new or additional property is acquired, added or removed,
OR there is a change in the use of the property or the qualifications/eligibility
of the owner.
-
105.277.1- elderly and disabled owners
of real property.
-
105.278.3- certain owners of real and
personal property used for religious purposes.
-
105.278.4- certain owners of real and
personal property used for educational purposes.
-
105.278.5- certain religious owners of
real and personal property used for religious or educational
purposes (Assemblies and retreats).
-
105.278.6- certain owners of real and
personal property used for charitable purposes.
-
105.278.7- certain owners of real and
personal property used for educational, scientific, literary,
or charitable purposes.
-
105.278.8- certain owners of real and
personal property used for charitable hospital purposes.
-
105.275(3)- nonprofit water and nonprofit
sewer associations or corporations.
-
105.275(7)- nonprofit owners of real and
personal property appropriated exclusively for public
parks and drives.
-
105.275(12)- nonprofit owners of real
property used for educational and scientific purposes
as a protected natural area.
-
105.272(39)- nonprofit corporate owners
of real and personal property organized for the sole purposes
of financing for public use.
