According to the NC Machinery Act, all property, real and personal located within the jurisdiction of the state is subject to taxation unless it is specifically excluded or exempted by statute.
NCGS 105-275 lists all property that is classified and excluded from the tax base. Click the following link to access NCGS 105-275: http://www.ncga.state.nc.us/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-275.html
If you have questions regarding eligibility for property exemption, please contact the Land Records Division at 910-989-2204. An application for exemption may be accessed by clicking the link below.
Please click here for the Property Exemption Application