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Welcome to the Johnston County, North Carolina Tax Administration Office.  Tax Administrator is Sheila Garner

 

North Carolina offers three Property Tax Relief Programs

for the permanent residence of qualified homeowners.

 For Tax Year 2020

 

  • Elderly or Disabled Exclusions:  Applicants must be 65 years of age or totally and permanently disabled.  In addition, the total combined income of both the applicant and his/her spouse cannot exceed $31,000.  For unmarried joint property owners, each owner must apply separately and benefit limitations may apply based on the percentage of ownership.
  • Circuit Breaker Tax Deferment Program:  Applicants must be 65 year of age or totally and permanently disabled.  The total income for both the applicant and his/her spouse cannot exceed $46,500  For unmarried joint property owners, each owner must apply and qualify separately.  Additionally, all owners must have owned and occupied the residence for the previous five years.
  • Disabled Veteran Exclusion:  Honorably discharged disabled veteran who, has a 100% total and permanent, service connected, disability or, receives benefits for specially adapted housing under 38 U.S.C. 2101.  This benefit may also apply to the surviving spouse (who has not remarried) of a disabled veteran as defined above.

For additional information on each program call 919-989-5130 and ask to speak to a Property Tax Relief Specialist or visit Tax Forms to download Form AV-9 - Application for Property Tax Relief.


 

Exempt Builder's Inventory General Statute 105-277.02

Residential - Exempts from property tax the increase in value to residential real property held for sale by a builder, to the extent the increase is attributable to subdivision or improvements by the builder. Commercial - Exempts from property tax the increase in value for commercial real property held for sale by a builder, to the extent that the increase is attributable to subdivision or non-structural improvements by the builder. The exclusion is limited to three years for residential properties and five years for commercial properties. And it applies to subdivision of or other improvements made on or after July 1, 2015. Builders claiming an exemption from property tax must apply annually in January.
Visit Tax Forms to download Form AV-65 - Application for Builder Property Tax Exemption.

 


The Present Use Valuation program provides property tax deferral for qualified agricultural, horticultural and forestry tracts as well as agricultural land used for aquatic species.  An initial application must be completed and filed with the Tax Office during the regular listing period of January 1 through January 31.  Land must meet minimum eligibility requirements regarding ownership, acreage, income and sound management.

For additional information, call 919-989-5130 and ask to speak to a Present Use Valuation Specialist or visit Tax Forms to download Form AV-5 - Application for Application for Present Use Value Assessment.

 

Download PUV Brochure

FAQ: Is there any reason why I would not want to be included in the Present Use Valuation program if I qualify?

 

A: Yes. Although the PUV program offers a significant tax reduction, when property enters the program, the county tax office begins keeping record of taxes owed at both the present use valuation and the market valuation. The taxpayer receives a bill based on the present use value. The difference between the present use value and the market value is called the deferred value. As long as the property qualifies for the program, the tax on the deferred value will never become due and payable. However, when it is removed from the program, the deferred tax for the current year and the previous three years will become due with interest.