North Carolina General Statutes
Chapter 105 - Taxation
Article 12 - Property Subject to Taxation.

§ 105-274 - Property subject to taxation. - 105-274. Property subject to taxation. (a) All property, real and...

§ 105-275 - Property classified and excluded from the tax base. - 105-275. Property classified and excluded from the tax base. The...

§ 105-276 - Taxation of intangible personal property. - 105-276. Taxation of intangible personal property. Intangible personal property that...

§ 105-277 - Property classified for taxation at reduced rates; certain deductions. - 105-277. Property classified for taxation at reduced rates; certain deductions....

§ 105-277.01 - Certain farm products classified for taxation at reduced valuation. - 105-277.01. Certain farm products classified for taxation at reduced valuation....

§ 105-277.02 - Certain real property held for sale classified for taxation at reduced valuation. - 105-277.02. Certain real property held for sale classified for taxation...

§ 105-277.1 - Elderly or disabled property tax homestead exclusion. - 105-277.1. Elderly or disabled property tax homestead exclusion. (a) Exclusion....

§ 105-277.1B - Property tax homestead circuit breaker. - 105-277.1B. Property tax homestead circuit breaker. (a) Classification. - A...

§ 105-277.1C - Disabled veteran property tax homestead exclusion. - 105-277.1C. Disabled veteran property tax homestead exclusion. (a) Classification. -...

§ 105-277.1D - (See note for repeal.) Inventory property tax deferral. - 105-277.1D. (See note for repeal.) Inventory property tax deferral. (a)...

§ 105-277.1F - Uniform provisions for payment of deferred taxes. - 105-277.1F. Uniform provisions for payment of deferred taxes. (a) Scope....

§ 105-277.2 - Agricultural, horticultural, and forestland Definitions. - 105-277.2. Agricultural, horticultural, and forestland - Definitions. The following definitions...

§ 105-277.3 - Agricultural, horticultural, and forestland Classifications. - 105-277.3. Agricultural, horticultural, and forestland - Classifications. (a) Classes Defined....

§ 105-277.4 - Agricultural, horticultural and forestland Application; appraisal at use value; notice and appeal; deferred taxes. - 105-277.4. Agricultural, horticultural and forestland - Application; appraisal at use...

§ 105-277.5 - Agricultural, horticultural and forestland - Notice of change in use. - 105-277.5. Agricultural, horticultural and forestland - Notice of change in...

§ 105-277.6 - Agricultural, horticultural and forestland - Appraisal; computation of deferred tax. - 105-277.6. Agricultural, horticultural and forestland - Appraisal; computation of deferred...

§ 105-277.7 - Use-Value Advisory Board. - 105-277.7. Use-Value Advisory Board. (a) Creation and Membership. - The...

§ 105-277.8 - Taxation of property of nonprofit homeowners' association. - 105-277.8. Taxation of property of nonprofit homeowners' association. (a) Except...

§ 105-277.9 - Taxation of property inside certain roadway corridors. - 105-277.9. Taxation of property inside certain roadway corridors. Real property...

§ 105-277.9A - (See note for repeal) Taxation of improved property inside certain roadway corridors. - 105-277.9A. (See note for repeal) Taxation of improved property inside...

§ 105-277.10 - Taxation of precious metals used or held for use directly in manufacturing or processing by a manufacturer. - 105-277.10. Taxation of precious metals used or held for use...

§ 105-277.11 - Taxation of property subject to a development financing district agreement. - 105-277.11. Taxation of property subject to a development financing district...

§ 105-277.12 - Antique airplanes. - 105-277.12. Antique airplanes. (a) For the purpose of this section,...

§ 105-277.13 - Taxation of improvements on brownfields. - 105-277.13. Taxation of improvements on brownfields. (a) Qualifying improvements on...

§ 105-277.14 - Taxation of working waterfront property. - 105-277.14. Taxation of working waterfront property. (a) Definitions. - The...

§ 105-277.15 - (Effective for taxes imposed for taxable years beginning before July 1, 2022) Taxation of wildlife conservation land. - 105-277.15. Taxation of wildlife conservation land. (a) Definitions. - The...

§ 105-277.15A - Taxation of site infrastructure land. - 105-277.15A. Taxation of site infrastructure land. (a) Classification. - Site...

§ 105-277.16 - Taxation of low-income housing property. - 105-277.16. Taxation of low-income housing property. A North Carolina low-income...

§ 105-277.17 - Taxation of community land trust property. - 105-277.17. Taxation of community land trust property. (a) Classification. -...

§ 105-278 - Historic properties. - 105-278. Historic properties. (a) Real property designated as a historic...

§ 105-278.1 - Exemption of real and personal property owned by units of government. - 105-278.1. Exemption of real and personal property owned by units...

§ 105-278.2 - Burial property[Effective for taxes imposed for taxable years beginning before July 1, 2022] - 105-278.2. Burial property. [Effective for taxes imposed for taxable years...

§ 105-278.3 - Real and personal property used for religious purposes. - 105-278.3. Real and personal property used for religious purposes. (a)...

§ 105-278.4 - Real and personal property used for educational purposes. - 105-278.4. Real and personal property used for educational purposes. (a)...

§ 105-278.5 - Real and personal property of religious educational assemblies used for religious and educational purposes. - 105-278.5. Real and personal property of religious educational assemblies used...

§ 105-278.6 - Real and personal property used for charitable purposes. - 105-278.6. Real and personal property used for charitable purposes. (a)...

§ 105-278.6A - Qualified retirement facility. - 105-278.6A. Qualified retirement facility. (a) Classification. - Buildings, the land...

§ 105-278.7 - Real and personal property used for educational, scientific, literary, or charitable purposes. - 105-278.7. Real and personal property used for educational, scientific, literary,...

§ 105-278.8 - Real and personal property used for charitable hospital purposes. - 105-278.8. Real and personal property used for charitable hospital purposes....

§ 105-282.1 - Applications for property tax exemption or exclusion; annual review of property exempted or excluded from property tax. - 105-282.1. Applications for property tax exemption or exclusion; annual review...