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5/18/2018 https://www.ncleg.neUgascripts/ statutes /statutelookup.pl ?statute= 105 -275
<br />production of income and is not used in connection with a business. The ten- Ancludes
<br />household furnishings, clothing, pets, lawn tools, and lawn equipment. The term does not
<br />include motor vehicles, mobile homes, aircraft, watercraft, or engines for watercraft.
<br />(17) Real and personal property belonging to the American Legion, Veterans of Foreign Wars,
<br />Disabled American Veterans, or to any similar veterans organizations chartered by the
<br />Congress of the United States or organized and operated on a statewide or nationwide basis,
<br />and any post or local organization thereof, when used exclusively for meeting or lodge
<br />purposes by said organization, together with such additional adjacent real property as may be
<br />necessary for the convenient and normal use of the buildings thereon. Notwithstanding the
<br />exclusive -use requirement hereinabove established, if a part of a property that otherwise
<br />meets this subdivision's requirements is used for a purpose that would require that it not be
<br />listed, appraised, assessed or taxed if the entire property were so used, that part, according to
<br />its value, shall not be listed, appraised, assessed or taxed. The fact that a building or facility is
<br />incidentally available to and patronized by the general public, so far as there is no material
<br />amount of business or patronage with the general public, shall not defeat the classification
<br />granted by this section.
<br />(18) Real and personal property belonging to the Grand Lodge of Ancient, Free and Accepted
<br />Masons of North Carolina, the Prince Hall Masonic Grand Lodge of North Carolina, their
<br />subordinate lodges and appendant bodies including the Ancient and Arabic Order Nobles of
<br />the Mystic Shrine, and the Ancient Egyptian Order Nobles of the Mystic Shrine, when used
<br />exclusively for meeting or lodge purposes by said organization, together with such additional
<br />adjacent real property as may be necessary for the convenient normal use of the buildings
<br />thereon. Notwithstanding the exclusive -use requirement hereinabove established, if a part of a
<br />property that otherwise meets this subdivision's requirements is used for a purpose that would
<br />require that it not be listed, appraised, assessed or taxed if the entire property were so used,
<br />that part, according to its value, shall not be listed, appraised, assessed or taxed. The fact that
<br />a building or facility is incidentally available to and patronized by the general public, so far as
<br />there is no material amount of business or patronage with the general public, shall not defeat
<br />the classification granted by this section.
<br />(19) Real and personal property belonging to the Loyal Order of Moose, the Benevolent and
<br />Protective Order of Elks, the Knights of Pythias, the Odd Fellows, the Woodmen of the
<br />World, and similar fraternal or civic orders and organizations operated for nonprofit
<br />benevolent, patriotic, historical, charitable, or civic purposes, when used exclusively for
<br />meeting or lodge purposes by the organization, together with as much additional adjacent real
<br />property as may be necessary for the convenient normal use of the buildings. Notwithstanding
<br />the exclusive -use requirement of this subdivision, if a part of a property that otherwise meets
<br />this subdivision's requirements is used for a purpose that would require that it not be listed,
<br />appraised, assessed, or taxed if the entire property were so used, that part, according to its
<br />value, shall not be listed, appraised, assessed, or taxed. The fact that a building or facility is
<br />incidentally available to and patronized by the general public, so far as there is no material
<br />amount of business or patronage with the general public, shall not defeat the classification
<br />granted by this section. Nothing in this subdivision shall be construed so as to include social
<br />fraternities, sororities, and similar college, university, or high school organizations in the
<br />classification for exclusion from ad valorem taxes.
<br />(19a) Iniprovements to real property that are (i) owned by social fraternities, sororities, and similar
<br />college, university, or high school organizations and (ii) located on land owned by or
<br />allocated to The University of North Carolina or one if its constituent institutions.
<br />(20) Real and personal property belonging to Goodwill Industries and other charitable
<br />organizations organized for the training and rehabilitation of disabled persons when used
<br />exclusively for training and rehabilitation, including commercial activities directly related to
<br />such training and rehabilitation.
<br />(21) Repealed by Session Laws 2008 -107, s. 28.11(a), effective for taxes imposed for taxable
<br />years beginning on or after July 1, 2009.
<br />(22) Repealed by Session Laws 1987, c. 813, s. 5.
<br />https : / /www.ncleg.net/gascripts/ statutes /statutelookup.pl ?statute= 105 -275 4/7
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