Certain types of property may be eligible to be exempt 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 on 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.

• 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 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)