Article

Property Subject to Taxation

N.C. Gen. Stat. § 105-274— Property subject to taxation
N.C. Gen. Stat. § 105-275— Property classified and excluded from the tax base
N.C. Gen. Stat. § 105-276— Taxation of intangible personal property
N.C. Gen. Stat. § 105-277— Property classified for taxation at reduced rates; certain deductions
N.C. Gen. Stat. § 105-277.01— Certain farm products classified for taxation at reduced valuation
N.C. Gen. Stat. § 105-277.1— Elderly or disabled property tax homestead exclusion
N.C. Gen. Stat. § 105-277.1B— Property tax homestead circuit breaker
N.C. Gen. Stat. § 105-277.1C— Disabled veteran property tax homestead exclusion
N.C. Gen. Stat. § 105-277.1D— (See note for repeal.) Inventory property tax deferral
N.C. Gen. Stat. § 105-277.1E— Reserved for future codification purposes
N.C. Gen. Stat. § 105-277.1F— Uniform provisions for payment of deferred taxes
N.C. Gen. Stat. § 105-277.2— Agricultural, horticultural, and forestland - Definitions
N.C. Gen. Stat. § 105-277.02— Certain real property held for sale classified for taxation at reduced valuation
N.C. Gen. Stat. § 105-277.3— Agricultural, horticultural, and forestland - Classifications
N.C. Gen. Stat. § 105-277.4— Agricultural, horticultural and forestland - Application; appraisal at use value; notice and appeal; deferred taxes
N.C. Gen. Stat. § 105-277.5— Agricultural, horticultural and forestland - Notice of change in use
N.C. Gen. Stat. § 105-277.6— Agricultural, horticultural and forestland - Appraisal; computation of deferred tax
N.C. Gen. Stat. § 105-277.7— Use-Value Advisory Board
N.C. Gen. Stat. § 105-277.8— Taxation of property of nonprofit homeowners' association
N.C. Gen. Stat. § 105-277.9— Repealed by Session Laws 2023-12, s. 4.1, effective April 3, 2023
N.C. Gen. Stat. § 105-277.9A— (See note for repeal) Taxation of improved property inside certain roadway corridors
N.C. Gen. Stat. § 105-277.10— Taxation of precious metals used or held for use directly in manufacturing or processing by a manufacturer
N.C. Gen. Stat. § 105-277.11— Taxation of property subject to a development financing district agreement
N.C. Gen. Stat. § 105-277.12— Antique airplanes
N.C. Gen. Stat. § 105-277.13— (Effective for taxes imposed for taxable years beginning on or after July 1, 2025) Taxation of improvements on brownfields
N.C. Gen. Stat. § 105-277.14— Taxation of working waterfront property
N.C. Gen. Stat. § 105-277.15— Taxation of wildlife conservation land
N.C. Gen. Stat. § 105-277.15A— Taxation of site infrastructure land
N.C. Gen. Stat. § 105-277.16— Taxation of low-income housing property
N.C. Gen. Stat. § 105-277.17— Taxation of community land trust property
N.C. Gen. Stat. § 105-278— Historic properties
N.C. Gen. Stat. § 105-278.1— Exemption of real and personal property owned by units of government
N.C. Gen. Stat. § 105-278.2— Burial property
N.C. Gen. Stat. § 105-278.3— Real and personal property used for religious purposes
N.C. Gen. Stat. § 105-278.4— Real and personal property used for educational purposes
N.C. Gen. Stat. § 105-278.5— Real and personal property of religious educational assemblies used for religious and educational purposes
N.C. Gen. Stat. § 105-278.6— Real and personal property used for charitable purposes
N.C. Gen. Stat. § 105-278.6A— Qualified retirement facility
N.C. Gen. Stat. § 105-278.7— Real and personal property used for educational, scientific, literary, or charitable purposes
N.C. Gen. Stat. § 105-278.8— Real and personal property used for charitable hospital purposes
N.C. Gen. Stat. § 105-278.9— Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 982, s. 21
N.C. Gen. Stat. § 105-279— Repealed by Session Laws 1981, c. 819, s. 2
N.C. Gen. Stat. § 105-280— Repealed by Session Laws 1973, c. 695, s. 4
N.C. Gen. Stat. § 105-281— Repealed by Session Laws 1973, c. 695, s. 10
N.C. Gen. Stat. § 105-282— Repealed by Session Laws 1973, c. 695, s. 8
N.C. Gen. Stat. § 105-282.1— Applications for property tax exemption or exclusion; annual review of property exempted or excluded from property tax