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Exempt Property


North Carolina General Statutes allow for certain types of property to be exempt from taxation if they meet the requirements specified by the statutes. Any owner claiming exemption, with the exception of the U.S. Government, the State of North Carolina, and the counties and municipalities of the State, must file an application for exemption by January 31.

To request an application for exemption, please call the Wake County Revenue Department at 919-856-5400.

Examples of property exempt from taxation are:
  • Real and personal property used for religious purposes (NC General Statute 105-278.3)
  • Real and personal property used for educational purposes (NC General Statute 105-278.4)
  • Real and personal property of religious educational assemblies used for religious and educational purposes (NC General Statute 105-278.4)
  • Real and personal property used for charitable purposes (NC General Statute 105-278.6)
  • Real and personal property used for educational, scientific, literary, or charitable purposes (NC General Statute 105-278.7)
  • Real and personal property used for charitable hospital purposes (NC General Statute 105-278.8).


Military Exemption

If you are currently on active duty in North Carolina and your home of record is in another state, you may not be subject to personal property and registered vehicle taxes in North Carolina.

Registered Vehicle bills – Return the tax bill along with a copy of your Leave & Earnings Statement (LES) that was issued during the same time period the vehicle was registered in North Carolina. For an adjustment of the bill, the active duty military member must be on the title of the vehicle.

Personal Property bills – For an adjustment of tax bills containing personal property such as mobile homes, boats, and unlicensed vehicles, return the tax bill along with a copy of your Leave & Earnings Statement (LES) that was issued closest to the January 1 prior to the date of the tax bill.


Disabled Veteran Exemption

A motor vehicle owned by a disabled veteran may be exempt from taxation if the following criteria are met:

  • The vehicle is altered with special equipment to accommodate a service-connected disability
  • The alteration was completed at the expense of the U.S. Government through a grant under Title 38.

A disabled veteran may also qualify for a tax relief exclusion on their primary residence. Please view the Tax Relief Programs portion of this website for additional information.