Tax Relief, Deferred Taxes & Exemptions

AV-10 Property Tax Exemptions & Exclusions

The AV-10 Application allows property owners to apply for tax relief on certain types of property excluded from the tax base under North Carolina law. Eligible classifications include:

• Imported property held at seaport terminals
• Special nuclear materials
• Property used for pollution abatement or recycling
• Motor vehicle chassis temporarily in North Carolina for body installation
• Property held in a foreign trade zone
• Cargo containers and chassis used in ocean commerce
• Tangible personal property shipped into North Carolina for repair or service and returned out of state
• Farm product advances by a U.S. Government agency or cooperative marketing association

Under NCGS 105-282.1, applicants must provide proof that their property meets the statutory criteria for exemption or exclusion.

For more information, call 252-902-3400 (press option 3).

Submit applications by email to: taxadmin.realproperty@pittcountync.gov

Builders Inventory Tax Exemption

Qualified residential and commercial builders may be eligible for property tax exemptions. Complete the AV-65 Application for Builder Property Tax Exemption and email it to the Real Property Division for processing.

Residential Properties

Excludes from taxation increases in value due to:

• Subdivision of a parcel for future residential construction
• Non-structural improvements (grading, streets, utilities, etc.)
• Construction of a new single-family home or duplex

To qualify, the property must remain builder-owned, not occupied by a tenant, and not used as a model home or for commercial purposes. The exclusion is limited to three years from the date the property is first listed for taxation by the builder.

Commercial Properties

Excludes from taxation increases in value due to subdivision or non-structural improvements. Key limits include:

• Exclusion lasts up to five years
• Any improvement requiring a building permit ends eligibility

The exclusion ends at the earliest of:

• Five years after the property was first listed for taxation
• Issuance of a building permit
• Sale of the property

Disabled Veterans Property Tax Exclusion

Pitt County homeowners may qualify for property tax relief if they own and live in their home as their primary residence and are a disabled veteran or the unmarried surviving spouse of one.

Eligibility:

• Honorably discharged veteran with a 100% total and permanent service-connected disability
• Unmarried surviving spouse of a qualifying veteran

Benefit: Excludes the first $45,000 of the appraised value of the permanent residence from property taxes.

How to Apply:

• Complete Form AV-9: Application for Property Tax Relief
• Submit Form NCDVA-9: Certification of Veteran Disability through a certified Veterans Service Officer
• Send completed forms to the Pitt County Tax Assessor’s Office by June 1 of the tax year

Note: This is a one-time application unless your permanent residence changes.

Late Applications

Applications filed between June 2 and December 31 may be considered with a valid documented reason. These requests are reviewed by the Pitt County Board of Commissioners. Applications submitted after December 31 cannot be accepted.

Disabled Veterans

Disabled veterans who own specially adapted registered motor vehicles—or vehicles used by nonprofit or charitable organizations—may qualify for an exemption. File the Application for Motor Vehicle Exemption with the Assessor’s Office within 30 days of the registration renewal due date from the N.C. Division of Motor Vehicles. Pitt County

Email Your Application Now

Military Members

North Carolina personal property tax applies to vehicles and certain movable property. Key points for military members:

• Tax applies to cars, boats, airplanes, jet skis, motorcycles, and mobile homes.
• Vehicles bought or registered in North Carolina are taxable. Non-residents seeking release must provide a current Leave and Earnings Statement (LES).
• For jointly titled vehicles with a dependent or non–active-duty person, tax is based on half the retail value.
• The Military Spouses Relief Act exempts qualifying spouses who prove residency in the same state as the service member (documents may include a Dependent Military ID, the service member’s LES, and proof of residency such as a tax return or state driver’s license).
• All individuals must pay the North Carolina Highway Use Tax, collected by the DMV at registration.
• A current LES is required each year at tag renewal to maintain any exemption.
• For leased vehicles (e.g., Navy Federal, Ford Motor Credit), the company is billed first; members may still owe taxes. Lease companies cannot claim exemptions.
• If you paid taxes without reporting non-resident status, contact the Assessor to check for a refund.
• Send LES documents by email to the Individual Personal Property Division. Pitt County

AV-10 Property Tax Exemption for Nonprofit & Special Use Properties

The AV-10 Application allows property owners to request tax relief for certain properties excluded from the tax base under North Carolina law. Eligible uses include:

• Pollution abatement and recycling
• Veterans organizations
• Lodges, fraternal, or civic purposes
• Goodwill Industries
• Solar energy electric systems
• Charter school property
• Brownfields (agreement required)
• Religious and educational purposes
• Religious educational assemblies
• Homes for the aged, sick, or infirm
• Low- or moderate-income housing
• YMCA, SPCA, volunteer fire departments, orphanages
• Charitable uses (real and personal property)
• Educational, scientific, or literary purposes
• Charitable hospitals
• Medical Care Commission bonds
• Nonprofit conservation land
• Historic district property held as a future historic site
• Working waterfront property
• Site infrastructure land
• Historic property
• Nonprofit property held as a future site of low- or moderate-income housing

Submit the completed AV-10 Application to the Pitt County Tax Relief Division during the month of January of the year you are applying.

Present-Use Value (PUV) Program

The Present-Use Value (PUV) Program allows qualified property in agricultural, horticultural, or forestry use to be taxed based on its present use rather than full market value. This program is established under North Carolina General Statutes and is designed to support working lands in Pitt County.

How the Program Works
When approved for PUV, the property’s assessed value is based on its use (farm, forest, or horticulture) rather than market value. The difference in taxes is considered deferred. These deferred taxes remain as a lien on the property but are not collected unless the property is disqualified or removed from the program.

Eligibility Requirements
To qualify, the land must meet specific use and acreage criteria:

• Agricultural Use: At least 10 acres in production with a minimum gross income requirement.
• Horticultural Use: At least 5 acres in production with a minimum gross income requirement.
• Forestry Use: At least 20 acres under a written and implemented forest management plan.

Application and Compliance
Application is required to enroll in the program and must also be submitted anytime there is a change in ownership. Property in the program is subject to periodic audits to ensure compliance. If property owners fail to respond to audit requests or no longer meet the requirements, the property may be disqualified and deferred taxes will become due.

Rollback Taxes
If a property is removed from the program, either voluntarily or due to disqualification, deferred taxes for the current year and up to the three previous years become due and payable. Interest will apply, and the taxes are calculated as if they had been billed during those original years.

How to Apply or Request Information
The following documents are available to help property owners apply or manage participation in the program:

• Agriculture, Horticulture and Forestry Present -Use  Value Assessment/Continued Use Application (Form AV-5)
• Request for Estimate of Deferred Taxes (Form AV-7)
• Request for Voluntary Disqualification (Form AV-6)
• Voluntary Payment of Deferred Taxes Without Disqualification (Form AV-3)
• Wildlife Conservatory Program Application

Email the Pitt County Tax Relief division at taxadmin.taxrelief@pittcountync.gov.

Property Tax Relief Programs

Pitt County homeowners who own and live in their home as their primary residence may qualify for property tax relief if they are 65 or older or permanently disabled. Programs share a common application, with some requiring annual renewal. Applications are due January 1-June 1 of the tax year applying for.

Elderly or Disabled Exclusion (Homestead Exemption)

Eligibility:

• Age 65 or older (as of January 1) or totally and permanently disabled
• Owner and occupant of the home on January 1
• Income limit: $38,800 for 2026 (2025 income)

Benefit: Excludes the greater of $25,000 or 50% of the home’s appraised value (dwelling and up to one acre).

How to Apply:

• Complete Form AV-9 for 2026
• If under 65 and 100% disabled, also submit Form AV-9A: Disability Certification
• Include income documentation (first page of federal return or Social Security 1099)
• Submit to the Pitt County Tax Assessor’s Office January 1-June 1 of the tax year application

Note: One-time application unless income exceeds the limit or residence changes. Periodic audits may apply.

Circuit Breaker Tax Deferment

Eligibility:

• Age 65 or older, or totally and permanently disabled
• Owned and lived in the home for at least five consecutive years
• Income limit: $58,200 for 2026 (2025 income)

Benefit: Caps property taxes at a percentage of income:
• 2026: ≤ $38,800 → 4%; $38,801–$58,200 → 5%

Taxes above the limit are deferred and become a lien. Deferred taxes for up to three years, plus interest, are due if the home is sold, the owner dies, or the home is no longer a permanent residence.

How to Apply:

• Complete Form AV-9 for 2026
• If under 65 and disabled, also submit Form AV-9A: Disability Certification
• Submit to the Pitt County Tax Assessor’s Office January 1- June 1 of the tax year applying for.

Note: Requires annual reapplication. All owners on the deed must qualify.

Late Applications

Applications filed between June 2 and December 31 may be considered with a valid documented reason. These requests are reviewed by the Pitt County Board of Commissioners. Applications submitted after December 31 cannot be accepted.