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.
If you have questions regarding eligibility for property exemption, please contact the Land Records Division at 910-989-2204.
Please view, download, and fill out the https://files.nc.gov/ncdor/documents/files/AV-10_Exemption_Application_Web_REV_202003.pdfProperty Exemption Application (PDF)