Exempt Property

Exempt Property

North Carolina General Statutes allow for certain types of property to be exempt from taxation if they meet the requirements specified by the Statutes.  With the exception of the U.S. Government, the State of North Carolina, and the counties and municipalities of the State, any owner making a claim for exemption must file an application.

To request an application for exemption, please contact the Vance County Tax Office at 252-738-2040 or click here.  The complete application must be filed with the Tax Office during the regular listing period, which is January 1 through January 31 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 exemption received after the calendar year ends will not be accepted and cannot be considered for approval for any reason or circumstance.

Determination of good cause is made on a case-by-case basis.  Upon showing a verifiable good cause by the applicant, an application for exemption or exclusion filed after the due date may be considered by the Board of County Commissioners.

Please note: An annual listing form is required of all individuals, partnerships, corporations and associations, who, on January 1, own, control, or possess any amount of leasehold improvements or personal property used or held for a business purpose.  The question of exempt status does not excuse any of the foregoing from this requirement.  For more information on business personal property, click here.

Below are some examples of tax exempt property:

Real and personal property used for religious purposes (G.S. 105-278.3)

Real and personal property used for educational purposes (G.S. 105-278.4)

Real and personal property used for charitable purposes (G.S. 105-278.6)

Real and personal property used for educational, scientific, literary or charitable purposes (G.S. 105-278-7)

Real and personal property used for charitable and hospital purposes (G.S. 105-278.8)

Military Exemption

Military service members who are currently on active duty in North Carolina with a home of record in another state, may not be bound by registered motor vehicle taxes in North Carolina.

To qualify for an exemption of registered motor vehicle taxes, you must provide a copy of your Leave & Earnings Statement (LES) to the Tax Office.  The LES must show that your home of record (HOR) is in a state other than North Carolina.

Military spouses may also qualify for the same exemption if their home of record is the same as the service member’s.  In addition to providing a copy of the LES as described above, spouses must provide a copy of their military ID card and a copy of their out of state driver’s license, voter registration card or most current tax return.

If the vehicle is owned by a leasing company and leased to military personnel, the exemption cannot be applied and the taxes must be paid.

Disabled Veteran Exemption

A motor vehicle owned by a disabled veteran may be exempt from taxation if the following criteria are met:

  • The vehicle is altered with special equipment to accommodate a service-connected disability
  • The alteration was completed at the expense of the U.S. Government through a grant under Title 38

A disabled veteran may also qualify for tax relief on their primary residence.  Please click here for more information.


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