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Local Real Property Tax Exemptions

Types of Real Property that could possible qualify as being exempt:

  • Religious
  • Educational
  • Charitable
  • Literary
  • Scientific

Filing Deadlines:

New applications and/or reviews must be received by the tax office during the listing period, January 1-31, of the current tax year.  Properties granted exemption are reviewed every (4) four years to verify that the property still qualifies.

Exempt Real Property Defined:

G.S. 105-278.3(a) Buildings, the land they actually occupy, and additional adjacent land REASONABLY necessary for the convenient use of any such building shall be exempted from taxation if wholly owned by a qualifying agency.

Property Use Guideline:

Property must be wholly and exclusively used for a religious, charitable, educational, or scientific purpose.

*Religious Property Exemption Guidelines:
  G.S. 105-   278.3(c)(1)(2), and 105-278.3(d)(1)

1.  Property must have a religious purpose that pertains to practicing, teaching, and setting forth a religion. (Worship)
2.  Religious Ownership must be one of the following agencies:
A congregation, parish, mission, or similar local unit of church or religious body.  A conference, association, presbytery, diocese, district, synod, or similar unit comprising local units of a church or religious body.
 3.  Exemptions may be granted for residences of clergy,  rabbis, priests, or nuns assigned to or serving a qualifying owner.
4.  Exemptions may be granted for residences who provide guardian, janitorial, and custodial services for such a property.
5.  Parking  for the religious organization can be granted exemption.

*Charitable Property Exemption Guidelines:
  G.S. 105-278.6(a)1-8, 105-278.6(b)

1.  Property must have a charitable purpose that has humane and philanthropic objectives.  It is an activity that benefits humanity or a significant rather than limited segment of the community without expectation of pecuniary profit or reward.  The humane treatment of animals is also a charitable purpose.
2.  Charitable Ownership must be one of the following agencies:
    YMCA, or similar organization, home for the aged, sick or infirm, an orphanage or similar  home, SPCA, reformatory or correctional institution,  monastery, convent, or nunnery, a nonprofit life-saving, first aid or rescue squad organization, a nonprofit corporation providing  housing for individuals or families with low income. (Charlotte-Mecklenburg Housing Authority - G.S. 105-278.6(e))

*Educational, Scientific, and Literary Property Exemption Guidelines:
  G.S. 105-278.7(f)1-3, G.S. 105-278.7(c)1-7

1.  Property must have an Educational Purpose.  An educational purpose is one that has as its objective  the education or instruction of human beings: it comprehends the transmission of information and the training or development of the knowledge or skills of individual persons.

2.  Property must have a Scientific purpose.  A scientific purpose is one that yields knowledge systematically through research, experimentation, or other work done in one or more of the natural sciences.
 
3.  Property must have a Literary purpose.  A  literary purpose is one that pertains to letters or literature (including drama), especially writings, publishing, and the study of literature.

4.  Educational, Scientific, or Literary Ownership must be one of the following: charitable, historical, scientific, or literary association or institution.  A veterans' organization or association.  A benevolent association or institution or a nonprofit community or neighborhood organization.

Before January 31, applications could be obtained from the link in the margin, or from the office.  Since the application period has expired, please call the office, as filings would be untimely.  Completed applications and other correspondence may be returned to:

700 E. Stonewall Street,
Suite 203,
Charlotte NC 28202

Telephone inquiries can be directed to:
(704) 336-6348 or (704) 336-5373

Properties must meet all following qualifications:
1)   Ownership
2)   Use
3)   Application

*If your property obtains an exempt status and leases the property to the United states of America, the State of North Carolina, Mecklenburg County, the City of Charlotte, or any townships located in Mecklenburg County a "Notice to lessees of exempted real property Mecklenburg County" form must be filed indicating the annual rent of the property.

G.S. 105-285(d)
If your organization sells an exempt property prior to July 1 of any year to a taxable entity, local taxes will be applicable for that entire tax year.

 



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