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G.S. 105 -282.1
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<br />§ 105 - 282.1. Applications for property tax exemption or exclusion; annual review of property
<br />exempted or excluded from property tax.
<br />(a) Application. - Every owner of property claiming exemption or exclusion from property
<br />taxes under the provisions of this Subchapter has the burden of establishing that the property is
<br />entitled to it. If the property for which the exemption or exclusion is claimed is appraised by the
<br />Department of Revenue, the application shall be filed with the Department. Otherwise, the application
<br />shall be filed with the assessor of the county in which the property is situated. An application must
<br />contain a complete and accurate statement of the facts that entitle the property to the exemption or
<br />exclusion and must indicate the municipality, if any, in which the property is located. Each
<br />application filed with the Department of Revenue or an assessor shall be submitted on a form
<br />approved by the Department. Application forms shall be made available by the assessor and the
<br />Department, as appropriate.
<br />Except as provided below, an owner claiming an exemption or exclusion from property taxes must
<br />file an application for the exemption or exclusion annually during the listing period.
<br />(1) No application required. - Owners of the following exempt or excluded property
<br />do not need to file an application for the exemption or exclusion to be entitled to
<br />receive it:
<br />a. Property exempt from taxation under G.S. 105 -278.1 or G.S. 105- 278.2.
<br />b. Special classes of property excluded from taxation under G.S. 105- 275(15),
<br />(16), (26), (31), (32a), (33), (34), (37), (40), (42), or (44).
<br />C. Property classified for taxation at a reduced valuation under G.S. 105 -277
<br />(g) or G.S. 105- 277.9.
<br />(2) Single application required. - An owner of one or more of the following properties
<br />eligible for a property tax benefit must file an application for the benefit to receive
<br />it. Once the application has been approved, the owner does not need to file an
<br />application in subsequent years unless new or additional property is acquired or
<br />improvements are added or removed, necessitating a change in the valuation of the
<br />property, or there is a change in the use of the property or the qualifications or
<br />eligibility of the taxpayer necessitating a review of the benefit.
<br />a. Property exempted from taxation under G.S. 105 - 278.3, 105- 278.4, 105-
<br />278.5, 105- 278.6, 105- 278.7, or 105 - 278.8.
<br />b. Special classes of property excluded from taxation under G.S. 105- 275(3),
<br />(7), (8), (12), (17), (18), (19), (20), (21), (31e), (35), (36), (38), (39), (41),
<br />or (45) or under G.S. 131A -21.
<br />C. Special classes of property classified for taxation at a reduced valuation
<br />under G.S. 105- 277(h), 105- 277.1, 105- 277.1C, 105- 277.10, 105- 277.13,
<br />105 - 277.14, 105- 277.15, 105- 277.17, or 105 -278.
<br />d. Property owned by a nonprofit homeowners' association but where the
<br />value of the property is included in the appraisals of property owned by
<br />members of the association under G.S. 105- 277.8.
<br />e. Repealed by Session Laws 2008 -35, s. 1.2, effective for taxes imposed for
<br />taxable years beginning on or after July 1, 2008.
<br />(al) Late Application. - Upon a showing of good cause by the applicant for failure to make a
<br />timely application, an application for exemption or exclusion filed after the close of the listing period
<br />may be approved by the Department of Revenue, the board of equalization and review, the board of
<br />county commissioners, or the governing body of a municipality, as appropriate. An untimely
<br />application for exemption or exclusion approved under this subsection applies only to property taxes
<br />levied by the county or municipality in the calendar year in which the untimely application is filed.
<br />https: / /www.neleg. net /gaseripts/ statutes /statuteIooklip.pi ?statute =105 -282.1 5/18/2018
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