Permitting >> Application Forms & Instructions >> Application Forms for Tax Certification
Application Forms for Tax Certification
INSTRUCTIONS:
Complete and mail a signed copy to both:
  1. The County Tax Administrator for the County in which the facility is located (PLEASE NOTE: All requests for tax exemption by the taxpayer must also be made to the County Tax Administrator during the annual listing period per NCGS 105-282.1(a)(2), which is typically the month of January),

  2. AND

  3. Two copies to the regional office of the Division of Air Quality (simply applying to the Division of Air Quality alone will not get your property exempted). Type or print in blue or black ink. A separate application is required for each facility where property proposed for tax certification is located.
THIS APPLICATION WILL NOT BE PROCESSED WITHOUT COMPLETE AND ACCURATE INFORMATION.

If you have any questions regarding this application, please call the local tax office or the NC Division of Air Quality Regional Office responsible for the county in which the facility is located (see here for regional contact information.)

Please Note:
Tax Certifications will only be processed for facilities under the authority of the DAQ and only if the DAQ has found that the described property:
  1. Has been or will be constructed or installed;
  2. Complies with or that plans therefore which have been submitted to the DAQ indicate that it will comply with the requirements of the Environmental Management Commission;
  3. Is being effectively operated or will, when completed, be required to operate in accordance with the terms and conditions of the permit, certificate of approval, or other document of approval issued by the DAQ; and
  4. Has or, when completed, will have as its PRIMARY rather than incidental purpose the reduction of air pollution resulting from the emission of air contaminants.
  5. The property is being used exclusively (100%) for the reduction of air pollution.
Tax Certification Forms
Form Page Alternate Format
Page 1 (.doc)
Page 2, 3 (.doc)