Air and Water Pollution Abatement and Recycling or Resource Recovery of or from Solid Waste
Because exemptions for air and water pollution abatement and for recycling or resource recovery of or from solid waste require a Department of Environmental Quality (DEQ) certification, the owner or the lessee of the property must:
Apply for certification through one of the three DEQ divisions.
Apply for exemption to the county tax assessor.
NCDOR and DEQ have worked together to establish a coordinated application process. The application will serve as both the application to DEQ for certification and to the county tax assessor for property tax exemption. The completed application must be filed with both:
1. The applicable DEQ division, and
2. The county tax assessor.
Typically, the applicant will complete and submit the application to the DEQ division and then file a copy of the application with the county tax assessor. Links to the applications for the three DEQ divisions are located below.
Animal Waste Management Systems and Cotton Dust Prevention or Reduction
Animal waste management systems and cotton dust prevention or reduction applications do not require DEQ certifications but are subject to other statutory requirements. Applications should be submitted directly to the county tax assessor on Form AV-10 Application for Property Tax Exemption along with any necessary documentation.
If you have questions, please contact the county assessor in which the property is located or the North Carolina Department of Revenue at 919-814-1129. Additional information is located in the Tax Certification Guidelines below.
- Tax Certification Guidelines
- AV-10 Application for Property Tax Exemption or Exclusion
- TC-WQ Application for Pollution Abatement Tax Exemption & Tax Certification (Water Quality Only)
- TC-AQ Application for Pollution Abatement Tax Exemption & Tax Certification (Air Quality Only)
- TC-WM Application for Recycling and/or Resource Recovery Tax Exemption & Tax Certification (Waste Management Only)