Exemptions

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To request an application for the Circuit Breaker Tax Deferment or Disabled Veteran Exclusion, call Maggie Dennis at 252.475.5936.

The deadline to submit an application to any of these programs is June 1. Late applications may be considered for good cause through the last day of the calendar year in which the tax is levied. Both a request to consider the late application, and the application itself must be heard and decided by the Dare County Board of Commissioners. Any application received after the calendar year ends cannot be approved for any reason or circumstance.

 Programs

 

Certain types of property may be eligible for exemption from taxation if it meets the requirements specified by the North Carolina General Statutes. To be exempt, most properties must meet both ownership and use requirements outlined in the statutes. An application for exemption must be filed for ALL property exemption considerations except properties owned by the following: U.S. Government; the State of North Carolina; and the counties and municipalities of the State.

To request an application for exemption, please call our office at 252-475-5940. The application period is during the annual listing period, January 15 - February 15, and is based on the ownership and use of the property as of January 1 of the application year. The completed application must be received (postmarked) by the Dare County Appraisal Office by February 15. Late applications may be considered for good cause through the last day of the calendar year in which the tax is levied. Both a request to consider the late application, and the application itself must be heard and decided by the Dare County Board of Equalization and Review, or the Board of Commissioners. Any application received after the calendar year ends cannot be approved for any reason or circumstance.

Examples of property exempt from taxation are: