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Requirements for Property Tax Exemption or Exclusion


North Carolina General Statute 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 increase. 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, the 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(c) 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 Assessor during the listing period. Most often, this is the month of January.

However, NCGS 105-282 allows for applications to be considered for good cause through the last day of the calendar year in which the tax is levied.

NCGS 105-208-Upon showing of good cause by the applicant for failure to make a timely application, an application for exemption or exclusion filed after the close of the listing period may be approved by the Department of Revenue, the board of equalization and review, the board of county commissioners, or the governing body of a municipality, as appropriate. An untimely application for exemption or exclusion approved under this subsection applies only to property taxes levied by the county or municipality in the calendar year in which the untimely application is filed.

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.

N.C.G.S. 105.277.1 - elderly and disabled owners of real property.
N.C.G.S. 105.278.3 - certain owners of real and personal property used for religious purposes.
N.C.G.S. 105.278.4 - certain owners of real and personal property used for educational purposes.
N.C.G.S. 105.278.5 - certain religious owners of real and personal property used for religious and educational purposes (Assemblies and retreats).
N.C.G.S. 105.278.6 - certain owners of real and personal property used for charitable purposes.
N.C.G.S. 105.278.7 - certain owners of real and personal property used for educational, scientific, literary, or charitable purposes.
N.C.G.S. 105.278.8 - certain owners of real and personal property used for charitable hospital purposes.
N.C.G.S. 105.275(3) - nonprofit water and nonprofit sewer associations or corporations.
N.C.G.S. 105.275(7) - nonprofit owners of real and personal property appropriated exclusively for public parks and drives.
N.C.G.S. 105.275(12) - nonprofit owners of real property used for educational and scientific purposes as a protected natural area.
N.C.G.S. 105-275 (39)- nonprofit corporate owners of real and personal property organized for the sole purpose of financing projects for public use.

N.C.G.S.105-277(8) - property of nonprofit homeowner's association.




Dee Hill Tax Relief Administrator dhill@hendersoncountync.org 828-698-4424
Kim Woody Customer Service Specialist kswoody@hendersoncountync.org 828-697-4644


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200 North Grove St,
Suite 102
Hendersonville NC, 28792
Phone: (828) 697-4870
Fax: (828) 697-4578