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Pollution Abatement and Recycling Equipment Guidelines and Forms

Tax Exemption of property under North Carolina General Statute (NCGS) 105-275(8) is a two-step process:

  1. You must apply to the county for exemption during the regular listing period (per NCGS 105-282.1(a)(2)).
  2. You must apply to N.C. Department of Environmental Quality (DEQ) for certification of the property to be exempted.

DEQ will certify the property only if the property meets the requirements under NCGS 105-275(8) and the county can only exempt property for which a timely application has been received and that has been certified by DEQ. An AV-10 application should be submitted to the county during the regular listing period. The AV-10 application and DEQ applications can be found below. If you have questions regarding this exemption, please contact the county assessor in which the property is located or the North Carolina Department of Revenue at 919-814-1129.