Pollution Abatement and Recycling Equipment Guidelines and Forms
Tax Exemption of property under NCGS 105-275(8) is a two-step process:
- You must apply to the county for exemption during the annual listing period (Per NCGS 105-282.1(a)(2)).
- You must apply to DENR for certification of the property to be exempted.
DENR will certify the property only if the property meets the requirements under NCGS 105-275(8) and the county can only exempt property for which a timely application has been received and that has been certified by DENR. The applications listed below are to be used for both the application to the county and to DENR. If you have any questions regarding this exemption, please call the county assessor for the county in which the property is located or the NC Department of Revenue at 919-733-7711.
- Tax Certification Guidelines
- 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)